40
OHIO Ohio 1 998 Individual Income Tax Forms and Instructions This booklet contains 2 copies of Form IT-1040, the standard Ohio income tax form AND Form IT-1040 EZ, the short Ohio income tax form. Tax Reduction explained on page 2. Look now for details. New Expanded IT-1040EZ Forms Enclosed Three out of five taxpayers can use it! * It’s fast and easy to complete! * Only Fifteen Lines! * 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 the preparer with your other tax information. Use of the label speeds up the processing of your return. BULK RATE U.S. POSTAGE P A I D LEBANON, OH PERMIT NO. 103

Individual Income Tax · Individual Income Tax Forms and Instructions This booklet contains 2 copies of Form IT-1040, the standard Ohio income tax form AND Form IT-1040 EZ, the short

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Page 1: Individual Income Tax · Individual Income Tax Forms and Instructions This booklet contains 2 copies of Form IT-1040, the standard Ohio income tax form AND Form IT-1040 EZ, the short

OH

IO Ohio 1998 Individual Income Tax

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

Tax Reduction explained on page 2 Look now for details

New Expanded IT-1040EZ Forms Enclosed

Three out of five taxpayers can use it Itrsquos fast and easy to complete Only Fifteen Lines

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 the preparer with your other tax information Use of the label speeds up the processing of your return

BULK RATE US POSTAGE

P A I D LEBANON OH

PERMIT NO 103

-

I ---

4~ I --

I

Index Page Business credits 13 Change your return 7 Child care credit 19 Deceased taxpayer 6 Due date 5 Estimated payments 7 Extension of time 6 FAST 38 Filing requirements 45 Form requests 39 Joint filing credit 1013 Medical savings accrsquot 718 Military 7 Ohio political party fund 9 Ohio residency status 9 Part-year residents 621 Penalties amp interest 6 Political contr credit 20 Privacy Act 9 Retirement credit 19 School district no 33-35 Sr citizenrsquos credit 19 Tax help 39

New for 1998

New Expanded EZ We have redesigned the IT-1040EZ to allow more tax-payers to use the ldquoeasierrdquo form

Exemption Increased Your personal exemption deduction was increased for 1998 The personal exemp-tion claimed by the taxpay-er and their spouse has been set at $950 The dependent exemption remains at $1050

Dear Ohio Taxpayer

These are your 1998 Ohio Income Tax Return Forms IT-1040EZ and IT-1040 with Instructions Thank you for making the Ohio tax system work by filing your tax returns on a timely basis

Eligibility to use the Form IT-1040EZ has been significantly expanded this year You may be able to use the ldquoeasierrdquo income tax return if

1) you are a full year Ohio resident and 2) your only deduction is for state or municipal income tax overpayments and 3) your only credits are the joint filing credit and the exemption credit

Check the more detailed instructions on page 4 to see if you qualify

Due to law changes your personal exemption has been increased to $950 and the dependent exemption is $1050 for 1998 In addition tax rates were reduced by 9339 from the statutory rate For more information regarding this tax reduction please read below

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 38 for more details Forms and instructions are available at HTTPwwwstateohustax which is our internet ldquoaddressrdquo

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

Sincerely

Roger W Tracy Tax Commissioner

Under Ohio law when the state ends its fiscal year with a significant budget surplus that surplus is refunded to taxpayers through a tem-porary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

The tax tables on pages 22 to 32 show the tax before and after reduction The crossed-out amount is the tax before reduction The amount shown in the shaded area is the tax after reduction

Use the shaded part of the tax tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

THE TAX TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

2

Tax Dollars 1998

The charts show where Ohios

tax dollars come from and the

programs and services this

money supports

The first chart shows that about

42 cents of each dollar comes

from the state income tax and

another 36 cents from the state

sales tax The second chart

shows that education--public

schools and colleges--comshy

mands almost half of every state

dollar spent Elementary and

secondary schools receive 32

cents from each dollar while colshy

leges and universities are alloshy

cated 16 cents The full range of

human services is supported by

a 29-cent share When combined

with education these three catshy

egories total 77 cents or threeshy

fourths of every tax dollar

These figures represent the

states General Revenue Fund

for the fiscal year which ended

June 30 1998 excluding welfare

reimbursement

Where the Tax Dollar Comes From

Cigarette amp Alcohol Taxes

Income Tax

42cent

Where the Tax Dollar Goes

Other

1cent

Property Tax Relief

3

Which form should I use

Why spend unnecessary time preparing your Ohio taxes If you are a full year Ohio resident who does not make estimated payments you may be eligible to file the new expanded Form IT-1040EZ There are restrictions as to deductions and credits allowed on the new ldquoEZrdquo so please read the instructions carefully

Residency Status

USE IT-1040EZ

If you were a full year Ohio resident for 1998

USE IT-1040

For any Residency Status

Filing Status For any filing status For any filing status

Dependents For all personal and dependent exemp-tions that you are entitled to claim

For all personal and dependent exemp-tions that you are entitled to claim

Ohio Adjustments to Income

If you have no Ohio adjustments to income or if your only adjustment is for state or municipal income tax over-payments included in your federal adjusted gross income

If you have Ohio adjustments to income in addition to or other than state or municipal income tax overpay-ments included in your federal adjusted gross income

Please see Schedule A on the back of Form IT-1040 for a complete list of the Ohio adjustments or read the instruc-tions found in this booklet

Tax Credits If you have no credits other than the exemption credit and joint filing credit

For all applicable Ohio credits Some common credits include Retirement income credit Senior citizenrsquos credit Child and dependent care credit Lump sum retirement credit Job training credit Ohio political contributions credit Resident credit

Payments If you have no payments or credits other than withholding shown on Form(s) W-2 and 1099

If you have any of the following Withholding from all sources Estimated tax payments Payments made with Form IT-40P

4

--

~ ------

+ti+ ------

General Information

Tax Return Required

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 non-resident who directly as a sole proprietor or through a partnership S corporation or a limited liability company earns or receives income from Ohio sources There are some people who do not have to file an Ohio income tax return You do have to file an Ohio return if you Have completed Schedule A (on the back of the Ohio Form IT-1040) Had Ohio tax withheld Are due an Ohio income tax refund Are single under age 65 AND your Federal Adjusted Gross Income is $4050 or more Are single age 65 or over AND your Federal Adjusted Gross Income is $8750 or more Are married filing jointly under age 65 AND your Federal Adjusted Gross Income is $7450 or more Are married filing jointly age 65 or over AND your Federal Adjusted Gross Income is $11150 or more You do not have to file an Ohio return if Your only source of income is retirement income (as defined on page 19 line 46 instructions) which is eligible for the

Retirement Income Credit AND the credit (line 46) is the same or larger than your tax before credits (line 6) You are eligible for the SENIOR CITIZEN CREDIT AND your tax before credits (line 6) is $50 or less Your exemption amount on line 4 is the same as or more than your Ohio adjusted gross income (line 3) 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 Information Notice (IT-10) on page 37 of this booklet

Where and When do I File File on or before April 15 1999 for calendar year 1998 Returns for other tax periods are due on the 15th day of the fourth month following the close of your taxable year Mail your return to the address noted below If you do not owe any taxes with your return and you are not expecting a refund send your return to the address for Refunds and Credits

IT-1040 REFUNDCREDIT REQUESTED OHIO DEPARTMENT OF TAXATION PO BOX 2679 COLUMBUS OH 43270-2679

IT-1040EZ REFUND REQUESTED OHIO DEPARTMENT OF TAXATION PO BOX 182294 COLUMBUS OH 43218-2294

IT-1040 PAYMENT ENCLOSED OHIO DEPARTMENT OF TAXATION PO BOX 2057 COLUMBUS OH 43270-2057

IT-1040EZ PAYMENT ENCLOSED OHIO DEPARTMENT OF TAXATION PO BOX 182850 COLUMBUS OH 43218-2850

What Tax Records Do I Need to Keep Keep a copy of your completed income tax return Also keep copies of any papers you used to prepare your return Keep these records for at least 4 years from the later of the filing due date or the date you filed the return Your tax return may be audited by the Ohio Department of Taxation If it is you must be able to prove all claims and items listed on your return

Can Dependent Children Claim Themselves if They File Their Own Tax Return Yes Ohio law differs from federal law by permitting dependents who are claimed on their parentrsquos tax return to claim themselves on their own tax return

Receipt What if I Want a Receipt to Prove That I Paid Your cancelled check may be used as proof of receipt of your tax payment If you make payment with a money order be sure to keep your copy for your records

5

bull bull 1 -~ I bullbull

ast Will And Testament

Form 1310 ~ tatement of Person Claiming Refund

How do Investors in a Pass-Through Entity Report Income A pass-through entity is generally a partnership S corporation or limited liability company treated as a partnership for fed-eral income tax purposes Investors in a pass-through entity must file Form IT-1040 However such investors do not have to file Form IT-1040 if ALL of the following apply

the investor is a full year nonresident AND the pass-through entity files Form IT-4708 on behalf of the investor AND the investor has no other Ohio source income or if the investor has other Ohio source income that income is also

reported on other IT-4708rsquos

How do Nonresidents or Part-Year Residents Engaged in Business Apportion Income A nonresident or part-year resident who is engaged in business (directly or through a partnership S corporation or limited liability company) with activities inside Ohio must apportion their income inside of and outside of Ohio If you are an investor who files Form IT-1040 you may use Form IT-2023 to help determine the proper amount of credit to claim in Schedule D of Form IT-1040

What If a Taxpayer Has Died If a taxpayer died before filing a return for 1998 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 administrator or anyone who is in charge of the deceased personrsquos property Use the same form and filing status that the taxpayer would have used if living 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 cer-tificate 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 decedent or add an execu-torrsquos name)

What if I Need More Time to File If you need more time to file your Ohio return you must first qualify for an extension of time to file your federal 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 have 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 Even if you qualify for and elect to take a federal and Ohio extension of time to file your tax return you must pay the bal-ance of your Ohio income tax by April 15 1999 Ohio Form IT-40P should accompany your payment Be sure you write your social security number on your check and the phrase ldquo1998 IT-40P Paymentrdquo You must file a standard Form IT-1040 to claim the IT-40P payment You will owe interest and could owe penalties on any amount of the 1998 tax which you do not pay by April 15 1999 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

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 fail to file your Ohio Income Tax Return by 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 1999 However this penalty may not apply if you 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 1999) 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 1998 is 9 and for 1999 is 8

$ May I Round to the Nearest Dollar Yes In rounding to the nearest whole dollar drop any cents less than 50 cents Increase amounts from 50 cents to 99 cents to the next higher dollar

6

Tbull 1040X Ohio Amended ncome Tax Return

Estimate Yes or No

Do I Have to Pay Estimated Tax in 1999 You must pay estimated tax if your 1998 tax after withholding will be more than $300 If you are required to pay estimated tax file a 1999 Ohio Estimated Income Tax Return (Form IT-1040ES) You can get this form from one of the offices listed on page 39 of this booklet CAUTION 1999 estimated tax payments are due on April 15 1999 June 15 1999 September 15 1999 and January 18 2000 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 1999 tax after withholding is less than $300 File a revised Form IT-4 (Employee Withholding Exemption Certificate) with your employer

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 1998 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 9

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 off the Internet (see page 2 letter) or by contacting one of the offices listed on page 39 of this book-let If you correct your federal income tax return or if you are audited by the Internal Revenue Service you must file Ohio Form IT-1040X 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 penal-ities be sure to file your Ohio amended return within 60 days of the final determination of the federal change

Do I Have to File a School District Income Tax Form Certain Ohio school districts have an additional income tax These school districts are marked with an asterisk () on pages 33 to 35 in this booklet If you lived in one of these districts during all or part of 1998 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 that 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 page 39 of this booklet

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 holderrsquos spouse and qualified dependents A medical savings account can be opened by or on behalf of a person that participates in either a sick-ness and accident plan a plan offered by a Health Maintenance Organization 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 a federally or state chartered bank savings and loan association savings bank or credit union a trust company authorized to act as fiduciary an insurer authorized under Ohiorsquos insurance laws a dealer or a salesperson licensed under Ohiorsquos securities laws an administrator licensed under Ohiorsquos third party administrator law a certified public accountant an employer that administers an employee benefit plan or a health maintenance organization Account holders are generally permitted to withdraw the funds at any time for any reason However account administra-tors may not release any funds during the year of deposit except for reimbursement of eligible medical expenses Any withdrawals for a non-qualifying medical purpose may result in increased Ohio taxes 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 qualified dependent is any of the following the account holderrsquos child if under 19 years of age or if under 23 years of age if a full-time student at an accredited

college or university the account holderrsquos child who is not self-sufficient due to physical or mental disorders or impairments or 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

7

Your social security number

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 always presentto ensure that your social security

number is entered correctly onto our computer files

651-00-1492 59 KENNETH L SMITH 300 HOMETOWN OH

Your name and address

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

CAR-RT SORT CR01

2503

45300-3253

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

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

Instructions for top of the forms Name address social security number and county

Did you receive a label with the correct information

YES NO ccedilccedilAfter 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 spousesrsquo 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 live

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 qualifying widow(er) 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

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 33 34 and 35 of for the majority of 1998 and write it in the space provided this booklet Non-residents should enter 9999 in the space provided

8

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 1998 in the space provided

Part Year Resident Mark this box if you moved into or out of Ohio during 1998 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 21) 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 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 Form IT-1040 or Line 10 of Form IT-1040EZ) of $1 or more you may choose to have $1 go to this fund by checking the YES box on the return If you file a joint return and have tax (line 14 of Form IT-1040 or Line 10 of Form IT-1040EZ) 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 We ask for tax return information to carry out Ohiorsquos income tax laws We need this information to figure and collect the right

The Privacy Act says that when we ask you for information we amount of tax We may give this information to the Internalmust first tell you our legal right to ask for the information why Revenue Service the Ohio Attorney General tax agencies inwe are asking for it and how we will use the information We Ohio cities other states and provinces the US Department ofmust also tell you what could happen if we do not receive it and Justice and other federal agencies as provided by lawwhether your response is voluntary required to obtain a bene-fit or mandatory under the 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 youThis notice applies to all papers you file with us including this may be charged penalties and in certain cases you may betax return It also applies to any questions that we need to ask subject to criminal prosecution We may also have to disallowyou so we can complete correct or process your return figure the exemptions exclusions credits deductions or adjustmentsyour tax and collect tax interest and penalties shown on the tax return This could make the tax higher or delay Our legal right to ask for information is Ohio Revised Code sec- any refund Interest and penalty may also be charged tion 574708(F) This section says that you must file a return or Keep this notice with your records It may help you if we ask forstatement with us for any tax for which you are liable and that further information If you have any questions about the rules foryou must show your social security number on what you file filing or giving information please call or visit any of our officesThis 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

9

0

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

Personal and Dependent Exemption Worksheet Line 1 Personal exemption for yourself 950 Line 2 If joint return enter $950 for your

spouse Line 3 Number of dependents that you

claim _____ times $1050 Line 4 Total of lines 1 2 and 3 Enter the amount shown on line 4 of this worksheet on line 4 of your form IT-1040EZ

1 $________

2 $________

3 $________ 4 $________

Enter the amount from your 1998 federal income tax return

Use Form 1040 line 33 OR Form 1040A line 18 OR Form 1040EZ line 4 OR Form 1040-TEL adjusted gross income

STOP In all cases your line 1 must match your federal adjusted gross income reported on your federal

income tax return There are no exceptions to this requirement

EZ Line 2 mdash State or Municipal Overpayments

Deduct on line 2 the amount of state and municipal income tax overpayments appearing on line 10 of your Federal Form 1040

EZ Line 3 mdash Ohio Adjusted Gross Income

Deduct line 2 from line 1

EZ Line 4 mdash Exemptions and Dependents

Personal Exemption for You and Your Spouse You get a personal exemption of $950 for yourself and an additional $950 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

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 tax return You get a $1050 deduction for each dependent exemption Note that the amount allowed for a dependent exemption is differ-ent than the amount allowed for a personal exemption Write the number of your dependents on line 3 of the personal and dependent worksheet

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 parentsrsquo Ohio tax return may claim the $950 personal exemption on their own Ohio tax return and their parents may use the $1050 dependent exemption for that same child on the par-entsrsquo Ohio tax return

EZ Line 5 mdash Ohio Taxable Income

Subtract line 4 from line 3 If the amount on line 4 is larger than line 3 enter ldquo0rdquo on line 5 You do not owe any Ohio income tax If you had Ohio tax withheld you must complete the rest of the return to get a refund

EZ Line 6 mdash Ohio Tax before Credits

Figure your tax on your Ohio taxable income using the tax tables on pages 22 through 32 If your taxable income is less than $100000 your tax

has been figured for you as shown in Table 1 If your taxable income is $100000 or more you must

use Table 2

EZ Line 7 mdash Exemption Credit

Multiply your total number of personal and dependent exemptions by $20 and enter the amount on line 7

EZ Line 8 mdash Tax less Exemption

Subtract line 7 from line 6 If your total credit on line 7 is larger than your tax on

line 6 enter a ldquo0rdquo on line 8 and line 10

EZ Line 9 mdash Joint Filing Credit

If you are a married couple filing a joint Ohio income tax return you may be entitled to a joint filing credit You can take this credit only if each spouse has Ohio Adjusted Gross Income of $500 or more not counting income from interest dividends royalties rents capital gains and state or munici-pal income tax refunds Find your Ohio taxable income in the first column on the following page The second column then tells you what percent of your tax on line 8 will be your Joint Filing Credit Multiply your tax by this percent and enter the amount on line 9 Enter the percent in the space provided

10

ii DIVISION OF

WILDLIFE

Natural Areas

~bullI5J bull Check Us

EZ Line 9 mdash Joint Filing Credit Contrsquod

If you do not qualify for the Joint Filing Credit enter ldquo0rdquo on line 9

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 8 More than $25000

but not more than $50000 15 of line 8 More than $50000

but not more than $75000 10 of line 8 More than $75000 5 of line 8 The credit is limited to a maximum of $650

EXAMPLE If your Ohio taxable income on line 5 was $23000 AND the tax amount on line 8 is $48600 THEN the Joint Filing Credit will be $48600 X 20 = $9720

If either spouse does not have a W-2 form showing $500 or more of Ohio income you must attach a separate statement to your return explaining what the income is

EZ Line 10 mdash Tax less Joint Filing Credit

Subtract line 9 from line 8

EZ Line 11 mdash Ohio Tax Withheld

Enter the total amount of Ohio tax withheld This is shown normally on your tax statement (W-2 W-2G or 1099R) Form(s) in box 18 ATTACH READABLE STATE copies of your W-2

W-2G OR 1099R Forms to the front of Form IT-1040EZ You cannot claim taxes withheld for another state or a

city or a school district on the Ohio return

EZ Line 12 mdash Refund

If line 11 is larger than line 10 you have a refund Subtract line 10 from line 11 and enter the amount of your refund on line 12

CAUTION If you move after filing your tax return and you are expecting a refund notify the Post Office servic-ing your old address Fill out a change of address form at the Post Office

EZ Line 13 mdash Amount You Owe

If line 10 is larger than line 11 you owe more tax Subtract line 11 from line 10 and enter the tax you owe on line 13

Caution You may be charged interest penalty for not paying enough tax during the year You may have to pay an interest penalty if the Amount You Owe (line 13) is more than $300 and both of the following apply

The amount of your 1998 Ohio tax withheld (line 11) is less than 90 of your 1998 tax (line 10) less $300 and

The amount of your 1998 Ohio tax withheld was less than 100 of your 1997 tax (line 14 1997 IT-1040 or line 2 1997 IT-1040EZ) less $300

If you owe an interest penalty you may choose to have us calculate the interest penalty for you and we will send you a bill However if you want to figure your interest penalty yourself on the Ohio Form IT-2210 you must file the stan-dard Form IT-1040 to do so

EZ Line 14 and 15 mdash Wildlife and Natural Areas Donations Checkoff

If you have a refund on line 12 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 confidentiality of your tax return these programs cannot know who donates and are therefore unable to thank you directly for your dona-tions They wish to express their sincere appreciation to those taxpayers who supported the protection of Ohiorsquos natural her-itage last year

Line 14 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 and conduct research projects of critical importance to wildlife populations

Line 15 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 Give nature a chance -support natural areas CAUTION You should not deduct the amount of your donation from your refund Any donations shown will automatically reduce the amount of the refund that will be sent to you If you decide to donate this decision is final If you do not wish to donate leave lines 14 and 15 blank If you do not have a refund on line 12 but you want to donate to protect Ohiorsquos natural heritage DONrsquoT DO IT ON YOUR INCOME TAX FORM A more complete explanation of the Natural Areas and Wildlife checkoff donations including how to donate when you donrsquot have a refund can be found in the IT-1040 line instruction for lines 21 and 22 on pages 14 and 15

11

0

950

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

Enter the amount from your 1998 federal income tax return

Use Form 1040 line 33 OR Form 1040A line 18 OR Form 1040EZ line 4 OR Form 1040-Tel adjusted gross income

In all cases your line 1 must match your federalSTOP 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 45) on the back of the return has a list of additions and deductions to your Ohio income Turn to pages 16 17 and 18 and read the additions required and the deductions to which you may be entitledbull 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 45 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 $950 for yourself and an additional $950 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

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 a $1050 deduction for each dependent exemption Note that the amount allowed for a dependent exemption is different than the amount allowed for a personal exemption Write the number of your dependents on line 3 of the person-al and dependent exemption worksheet

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 parentsrsquo Ohio tax return may claim the $950 personal exemption on their own Ohio tax return and their parents may use the $1050 dependent exemption for that same child on the par-entsrsquo Ohio tax return

Personal and Dependent Exemption Worksheet Line 1 Personal Exemption for yourself 1 $________ Line 2 If joint return enter $950 for your

spouse 2 $________ Line 3 Number of dependents that you

claim _____ times $1050 3 $________ Line 4 Total of lines 1 2 and 3 4 $________ Enter the amount shown on line 4 of this worksheet on line 4 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 22 through 32 bull If your taxable income is less than $100000 your tax has

been figured for you as shown in Table 1 on pages 22 through 31 or you may use Table 2 on page 32

bull If your taxable income is $100000 or more you must use Table 2 on page 32 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 19and 20 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 53 onto line 7 bull If you have no credits from Schedule B enter ldquo0rdquo on line 7

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 and line 14

12

0

0

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 below The second col-umn 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 pro-vided This credit is limited to a maximum of $650

If you have deducted an amount on Schedule A ofSTOP your Ohio return you may not be entitled to the joint filing credit unless each spouse has other sources of qual-ifying income totaling $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 not qualify for Ohiorsquos joint filing credit However if Mary had another source of qualifying income of $500 or more not deducted in Schedule A the Brownrsquos would qualify for the credit mdash If you do not qualify for the Joint Filing Credit enter ldquo0rdquo on line 11 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 $48600 THEN The Joint Filing Credit will be $48600

x 20 $9720 = 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 21 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 ldquoSrdquo corporation or a limited liability compa-ny you may qualify for a business credit Nonrefundable business credits must be calculated on Schedule E (available at any of our offices listed on page 39 of this booklet) A refundable Jobs Credit is available for qualifying businesses See the instructions for line 17a for further information NONREFUNDABLE BUSINESS CREDITS INCLUDE bull Credits for manufacturing bull Enterprise Zone Credits

investments bull Credits for Child Care 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 If your total credits on line 13 are more or equal to your tax on line 12 enter ldquo0rdquo on line 14

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 W-2G or 1099R) Form(s) in box 18bull ATTACH READABLE STATE copies of your W-2

W-2G 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 1998 and Amount of 1997 Overpayment Credited to 1998

Enter the total estimated income tax payments submitted on your 1998 Form IT-1040ES including payments made on Form IT-40P plus any overpayment you credited to 1998 from your 1997 IT-1040 line 23

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

Line 17a 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 17a 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

1313

0

ik DIVISION OF

WILDLIFE

Natural Areas

~middotI~ - Check Us

Line 17b mdash Refundable Pass-Through Entity Credits

If you are a direct or indirect investor in a pass-through enti-ty that filed and paid Ohio tax on Form IT-4708 (Master Return for Pass-through Entities) or Form IT-1140 you should enter the amount of tax paid on your behalf Investors who claim this credit for taxes paid on their behalf must attach Federal K-1rsquos which reflect the amount of Ohio tax paid The K-1 should show the amount of the distributive share of income the amount of Ohio tax paid the legal name of the entity and the entityrsquos federal employer identification num-ber (FEIN) Enter the total of lines 17a and 17b on line 17

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 1998 Ohio tax withheld including pass-through entity tax withheld (lines 15 and 17b 1998 IT-1040) is less than both of the fol-lowingbull 90 of your 1998 Ohio income tax (line 14 1998 IT-

1040) less $300 andbull 100 of your 1997 Ohio income tax (line 14 1997 IT-

1040 or line 2 1997 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 find that you owe an interest penalty we will send you a bill mdash but see ldquolowering your interest 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 1998 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 returnbull 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

If you have an overpayment on line 20 of your 1998STOP Form IT-1040 but 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 1999) or the net amount on line 24

Line 21 and 22 mdash Wildlife and Natural Areas Checkoff

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 and conduct research projects of critical importance to wildlife populations Donations to this fund have enabled the Division of Wildlife to increase the number of nesting bald eagles reintroduce river otters peregrine falcons paddlefish and trumpeter swans With 127 animals classifed as endangered in the state and crit-ical habitat being lost to development the effort is far from fin-ished Please join us in securing a future for wildlife currently in jeop-ardy by making a donation Your financial help will benefit native wildlife and enhance the quality of life for all Ohioans

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

14

0

0

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

A donation will reduce the amount of the refundSTOP 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 nature preserves scenic rivers

and endangered species protection make your check out to Natural Areas and Preserves Special Account

bull If you want to donate to endangered wildlife species and biodiversity projects make your check out to Nongame and Endangered Wildlife 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 1999 Estimated Income Tax

You may apply part or all of your overpayment on line 20 to your 1999 Ohio Income Tax Enter on line 23 the amount of the overpayment that you want to apply to 1999 However if you want to credit your entire overpayment to 1999 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

If you move after filing your tax return and you areSTOP expecting a refund notify the Post Office serving

your old address Fill out a change of address form for the Post Office

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

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

ccedilccedil

15

0

0

Schedule AmdashAdjustments to Income Additions

Line 25 mdash Government Interest or Dividends from Other States

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

Line 26 mdash US Government ObligationsComplex Trust Income

Enter interest or dividends on obligations of the United States government that are exempt from federal taxation but not exempt from state taxation Attach an explanation Also 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 27 mdash Pass-Through Entity Addback

Add any Form IT-1140 taxes shown on your Federal K-1rsquos

Line 28 mdash Losses on Ohio Public Obligations

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

Line 29 mdash Non-qualifying Medical Savings Account Withdrawals

SEE WORKSHEET ON PAGE 18

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

Deductions Any amounts deducted on lines 31 through 43 mustSTOP be included in your Federal Adjusted Gross Income

line 1 of the Ohio Return

Line 31 mdash Federal Interest and Dividends

Enter interest income (included in line 1) from obligations issued by the United States government or its possessionster-ritories 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 list-ing Examples of interest income that are not deductible bull Interest paid by the IRS on a federal income tax refundbull 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 you were a full year resident of one of these states bull your only source of income was from wages salaries tips

or commissions and bull you did not have Ohio tax withheld

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 line 32

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 nonresident credit in Schedule D

Note Residents of these neighboring states who work in Ohio should complete Form IT-4NR and give it to their employer to stop Ohio withholding for 1999

Wages salaries tips and commissions earned bySTOP Ohio residents in these neighboring 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 the amount withheld for the other state on line 15

Line 33 mdash State or Municipal Refund

Deduct on line 33 the amount of state and municipal income tax overpayments appearing on line 10 of your Federal Form 1040

Line 34 mdash Disability and Survivorship Benefits

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 considered retirement or pension benefits and are no longer deductible (See instructions for line 46 for the proper treat-ment of retirement benefits)

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

16

0

0

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 Benefitsbull Tier I and Tier II Railroad Retirement Benefits bull Supplemental Railroad Retirement Benefits bull Dual Railroad Retirement Benefits bull Railroad Disability and Unemployment Benefits

Line 37 mdash Interest from Ohio Public and Purchase Obligations and the Gain from the Sale or Disposition of Ohio Public Obligations

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 1998 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 1997 federal income tax return In 1998 he received a reimbursement of $200 of the medical expenses from his insurance company which he reported as income on line 21 of his 1998 federal income tax return Mr Brown is entitled to deduct the $200 reimburse-ment on line 39 of his Ohio income tax return

Do not deduct on this line state or municipal incomeSTOP tax overpayments (see line 33)

Line 40 mdash Repayment of Income Reported in a Prior Year

Deduct interest income earned from Ohio Public and Purchase Obligations if the interest income is included in your Federal Adjusted Gross Income You may also deduct any gains resulting from the sale or disposition of Ohio Public 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 1998 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)

If in 1998 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 1998 federal income tax return for the amount repaid or you claimed a tax credit on your 1998 federal income tax return based upon the amount repaid and

bull The repayment has not otherwise reduced your Federal Adjusted Gross Income for 1998 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 1997 and included the bonus in his 1997 Federal Ad-justed Gross Income In 1998 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 1998 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 your 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

If you were eligible to participate in any health planSTOP maintained by your or your spousersquos employer for

any month or part of a month in 1998 amounts paid for health insurance coverage for that month cannot be used to figure this deduction

17

Self-employed Health Insurance Cost Worksheet

1 Enter the total amount you paid in 1998 for health insurance coverage for 1998 for you your spouse and dependents 1_______

2 a Enter your net profit and other earned income from your 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 27 of your Federal Form 1040 for the self-

employment tax deduction 2b_______ c Enter any amount you claimed on line 29

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 28 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 be able to deduct the amount of funds you deposit-ed into a medical savings account or the amount deposited by your employer on your behalf If filing a joint return your spouse may also be able to deduct hisher funds deposited into hisher medical savings account For 1998 the maximum amount of deposited funds you may be able to deduct is $3149 If filing a joint return each spouse may be able to deduct up to $3149 of deposited funds into hisher separate account for a maximum of $6298

Also any investment income or interest earned on the funds deposited into a medical savings account is deductible if the income is included in your Federal Adjusted Gross Income line 1 of your Ohio Form IT-1040

To determine if you are eligible for this deduction complete the medical savings account worksheet on this page

For further information please see the question ldquoWhat is a Medical Savings Account and what are the qualificationsrdquo on page 7 of this booklet

Example John and Mary Brown file a joint tax return for 1998 John contributed $2000 to his medical savings account while Mary contributed $5000 to hers Johnrsquos account earned $120 in interest and Maryrsquos earned $300 which were includ-ed in their Federal Adjusted Gross Income They would be entitled to a Medical Savings Account deduction of $5569 ($2000 for John and $3149 for Mary plus the interest income of $420)

Medical Savings Account Worksheet

1 Amount you contributed during 1998 but no more than $3149 ________

2 If joint return amount your spouse contributed during 1998 but no more than $3149 ________

3 Amount of Medical Savings Account earnings included in line 1 of your 1998 Ohio Form IT-1040 ________

4 Sub-total (add lines 1 2 and 3) ________ 5 1998 withdrawals from the account for

non-medical purposes (see note below) ________ 6 If line 5 is less than line 4 subtract line 5 from

line 4 and enter here and on line 42 of Schedule A of Form IT-1040 ________

7 If line 4 is less than line 5 subtract line 4 from line 5 and enter here and on line 29 of Schedule A of Form IT-1040 ________

Note If any prior year contribution exceeded the deductible limit for that year please contact the Ohio Department of Taxation to help you determine the amount you should enter on line 5 of this worksheet

Line 43 mdash Individual Development Account Program

You may deduct matching contributions to another personrsquos Individual Development Account when the account has been established by a County Department of Human Services This program was established for the purpose of providing match-ing funds for qualified program participants For further information about this program contact your local County Department of Human Services

Line 44 mdash Total Deductions

Enter the total of lines 31 through 43

Line 45 mdash Net Adjustments If line 30 is LARGER THAN line 44 subtract line 44 from line 30 and enter the amount on line 45 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 44 subtract line 30 from line 44 and enter the difference on line 45 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

18

0

0

Schedule BmdashCredits Line 46 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 47 mdash Senior Citizen Credit

You may claim a $50 credit if you were 65 years of age or older prior to January 1 1999 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

Line 48 mdash Lump Sum Distribution Credit

This credit is available only to individuals 65 years of age or older before January 1 1999 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

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 1999 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

If you take this credit you cannot take the $50 STOP Senior Citizenrsquos Credit on this yearrsquos return or any

future yearrsquos return

Line 49 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

If line 3 on the front of the Ohio Form IT-1040 is STOP $40000 or more yoursquore not entitled to this credit

1998 Child and Dependent Care Worksheet

A Enter the amount of Federal Child and Dependent Care Credit shown on your Federal Form 1040A line 26 or your Federal Form 1040 line 41 A$________

B If line 3 of your Ohio IT-1040 is less than $20000 enter 100 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 49 (schedule B) on the back of Form IT-1040 C$________

19

0

Line 50 mdash Lump Sum Retirement Income Credit

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 1998 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 page 39 of this booklet

Line 51 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

Such training qualifies for this credit only if you canSTOP 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

1998 Job Training Credit Worksheet

1 Enter the amount you paid during 1997 and 1998 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 51 Schedule B on the 1997 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 51 of Ohio Form IT-1040

Line 52 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 The max-imum credit is $50 (for single or married separate filers) and $100 (for married filing joint returns if both spouses made contributions of $50 or more) regardless of the amount of the contribution

You can claim the credit on the back of Form IT-1040 line 52

Line 53 mdash Total Credits Enter the total of lines 46 through 52 on line 53 and on line 7 on the front of the return

20

0

Schedule CmdashResident Credit Line 54

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 57 or 57a

Enter the portion of Ohio Adjusted Gross Income from line 3 that is subjected to tax 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

Do not include wages salaries tips or commissionsSTOP 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 55

Enter Ohio Adjusted Gross Income from line 3

Line 56 Divide 54 by line 55

Line 57 Multiply line 56 by the amount on line 12 on the front of the return Enter the amount on line 57

Line 57a Enter the amount of 1998 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 57b Enter the smaller of line 57 or line 57a 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 1998 income tax return below line 57b 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 58

Line 58 Enter the portion of Ohio Adjusted Gross Income from line 3 that was not earned or received in Ohio

Line 59

Enter Ohio Adjusted Gross Income from line 3

Line 60 Divide line 58 by line 59

Line 61 Multiply line 60 by the amount on line 12 on the front of the return Enter the amount on line 61 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 57b and 61 on line 13

21

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax least less is

than

Tax After Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

Up to $1000 $2000 $4000 $6000

$ 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 4 500 550 4 550 600 4 600 650 5 650 700 5 700 750 5 750 800 6 800 850 6 850 900 7 900 950 7 950 1000 7

$ 0 1 1 1 2 2 2 3 3 3 4 4 4 5 5 5 6 6 6 7

$ 2000 $ 2050 $ 15 $ 14 2050 2100 15 14 2100 2150 16 14 2150 2200 16 15 2200 2250 17 15 2250 2300 17 15 2300 2350 17 16 2350 2400 18 16 2400 2450 18 16 2450 2500 18 17 2500 2550 19 17 2550 2600 19 17 2600 2650 20 18 2650 2700 20 18 2700 2750 20 18 2750 2800 21 19 2800 2850 21 19 2850 2900 21 19 2900 2950 22 20 2950 3000 22 20

$ 4000 $ 4050 $ 30 $ 27 4050 4100 30 27 4100 4150 31 28 4150 4200 31 28 4200 4250 31 28 4250 4300 32 29 4300 4350 32 29 4350 4400 33 29 4400 4450 33 30 4450 4500 33 30 4500 4550 34 30 4550 4600 34 31 4600 4650 34 31 4650 4700 35 31 4700 4750 35 32 4750 4800 35 32 4800 4850 36 32 4850 4900 36 33 4900 4950 37 33 4950 5000 37 33

$ 6000 $ 6050 $ 52 $ 47 6050 6100 53 48 6100 6150 54 49 6150 6200 55 49 6200 6250 55 50 6250 6300 56 51 6300 6350 57 51 6350 6400 58 52 6400 6450 58 53 6450 6500 59 54 6500 6550 60 54 6550 6600 61 55 6600 6650 61 56 6650 6700 62 56 6700 6750 63 57 6750 6800 64 58 6800 6850 64 58 6850 6900 65 59 6900 6950 66 60 6950 7000 66 60

$1000 $3000 $5000 $7000

$ 1000 $ 1050 $ 8 1050 1100 8 1100 1150 8 1150 1200 9 1200 1250 9 1250 1300 9 1300 1350 10 1350 1400 10 1400 1450 11 1450 1500 11 1500 1550 11 1550 1600 12 1600 1650 12 1650 1700 12 1700 1750 13 1750 1800 13 1800 1850 14 1850 1900 14 1900 1950 14 1950 2000 15

$ 7 7 8 8 8 9 9 9

10 10 10 11 11 11 12 12 12 13 13 13

$ 3000 $ 3050 $ 22 $ 20 3050 3100 23 21 3100 3150 23 21 3150 3200 24 21 3200 3250 24 22 3250 3300 24 22 3300 3350 25 22 3350 3400 25 23 3400 3450 25 23 3450 3500 26 23 3500 3550 26 24 3550 3600 27 24 3600 3650 27 24 3650 3700 27 25 3700 3750 28 25 3750 3800 28 25 3800 3850 28 26 3850 3900 29 26 3900 3950 29 26 3950 4000 30 27

$ 5000 $ 5050 $ 38 $ 34 5050 5100 38 35 5100 5150 39 35 5150 5200 40 36 5200 5250 40 37 5250 5300 41 37 5300 5350 42 38 5350 5400 43 39 5400 5450 43 39 5450 5500 44 40 5500 5550 45 41 5550 5600 46 41 5600 5650 46 42 5650 5700 47 43 5700 5750 48 43 5750 5800 49 44 5800 5850 49 45 5850 5900 50 45 5900 5950 51 46 5950 6000 52 47

$ 7000 $ 7050 $ 67 $ 61 7050 7100 68 62 7100 7150 69 62 7150 7200 69 63 7200 7250 70 64 7250 7300 71 64 7300 7350 72 65 7350 7400 72 66 7400 7450 73 66 7450 7500 74 67 7500 7550 75 68 7550 7600 75 68 7600 7650 76 69 7650 7700 77 70 7700 7750 78 70 7750 7800 78 71 7800 7850 79 72 7850 7900 80 72 7900 7950 81 73 7950 8000 81 74

OHIO TAX TABLES FOR 1998 ONLY 22

$9000

$16000 $19000

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$8000 $11000 $14000 $17000

$ 8000 $ 8050 $ 82 $ 74 8050 8100 83 75 8100 8150 84 76 8150 8200 84 76 8200 8250 85 77 8250 8300 86 78 8300 8350 87 78 8350 8400 87 79 8400 8450 88 80 8450 8500 89 80 8500 8550 90 81 8550 8600 90 82 8600 8650 91 82 8650 8700 92 83 8700 8750 93 84 8750 8800 93 84 8800 8850 94 85 8850 8900 95 86 8900 8950 95 87 8950 9000 96 87

$11000 $11050 $ 142 $ 129 11050 11100 143 130 11100 11150 145 131 11150 11200 146 133 11200 11250 148 134 11250 11300 149 135 11300 11350 151 137 11350 11400 152 138 11400 11450 154 139 11450 11500 155 141 11500 11550 157 142 11550 11600 158 143 11600 11650 160 145 11650 11700 161 146 11700 11750 163 147 11750 11800 164 149 11800 11850 166 150 11850 11900 167 152 11900 11950 169 153 11950 12000 170 154

$14000 $14050 $ 231 $ 209 14050 14100 233 211 14100 14150 234 212 14150 14200 236 213 14200 14250 237 215 14250 14300 239 216 14300 14350 240 218 14350 14400 241 219 14400 14450 243 220 14450 14500 244 222 14500 14550 246 223 14550 14600 247 224 14600 14650 249 226 14650 14700 250 227 14700 14750 252 228 14750 14800 253 230 14800 14850 255 231 14850 14900 256 232 14900 14950 258 234 14950 15000 259 235

$17000 $17050 $ 335 $ 304 17050 17100 337 306 17100 17150 339 307 17150 17200 341 309 17200 17250 343 311 17250 17300 345 312 17300 17350 346 314 17350 17400 348 316 17400 17450 350 317 17450 17500 352 319 17500 17550 354 321 17550 17600 356 322 17600 17650 358 324 17650 17700 359 326 17700 17750 361 327 17750 17800 363 329 17800 17850 365 331 17850 17900 367 333 17900 17950 369 334 17950 18000 371 336

$9000 $12000 $15000 $18000

$ 9000 $ 9050 $ 97 $ 88 9050 9100 98 89 9100 9150 98 89 9150 9200 99 90 9200 9250 100 91 9250 9300 101 91 9300 9350 101 92 9350 9400 102 93 9400 9450 103 93 9450 9500 104 94 9500 9550 104 95 9550 9600 105 95 9600 9650 106 96 9650 9700 107 97 9700 9750 107 97 9750 9800 108 98 9800 9850 109 99 9850 9900 110 99 9900 9950 110 100 9950 10000 111 101

$12000 $12050 $ 172 $ 156 12050 12100 173 157 12100 12150 175 158 12150 12200 176 160 12200 12250 178 161 12250 12300 179 162 12300 12350 181 164 12350 12400 182 165 12400 12450 184 166 12450 12500 185 168 12500 12550 187 169 12550 12600 188 170 12600 12650 190 172 12650 12700 191 173 12700 12750 193 174 12750 12800 194 176 12800 12850 195 177 12850 12900 197 178 12900 12950 198 180 12950 13000 200 181

$15000 $15050 $ 261 $ 237 15050 15100 263 238 15100 15150 265 240 15150 15200 267 242 15200 15250 268 243 15250 15300 270 245 15300 15350 272 247 15350 15400 274 248 15400 15450 276 250 15450 15500 278 252 15500 15550 280 253 15550 15600 281 255 15600 15650 283 257 15650 15700 285 258 15700 15750 287 260 15750 15800 289 262 15800 15850 291 263 15850 15900 293 265 15900 15950 294 267 15950 16000 296 269

$18000 $18050 $ 372 $ 338 18050 18100 374 339 18100 18150 376 341 18150 18200 378 343 18200 18250 380 344 18250 18300 382 346 18300 18350 384 348 18350 18400 385 349 18400 18450 387 351 18450 18500 389 353 18500 18550 391 354 18550 18600 393 356 18600 18650 395 358 18650 18700 397 359 18700 18750 398 361 18750 18800 400 363 18800 18850 402 365 18850 18900 404 366 18900 18950 406 368 18950 19000 408 370

$10000 $13000 $16000 $19000

$10000 $10050 $ 112 $ 102 10050 10100 114 103 10100 10150 115 104 10150 10200 117 106 10200 10250 118 107 10250 10300 120 108 10300 10350 121 110 10350 10400 123 111 10400 10450 124 112 10450 10500 126 114 10500 10550 127 115 10550 10600 129 116 10600 10650 130 118 10650 10700 132 119 10700 10750 133 121 10750 10800 134 122 10800 10850 136 123 10850 10900 137 125 10900 10950 139 126 10950 11000 140 127

$13000 $13050 $ 201 $ 182 13050 13100 203 184 13100 13150 204 185 13150 13200 206 187 13200 13250 207 188 13250 13300 209 189 13300 13350 210 191 13350 13400 212 192 13400 13450 213 193 13450 13500 215 195 13500 13550 216 196 13550 13600 218 197 13600 13650 219 199 13650 13700 221 200 13700 13750 222 201 13750 13800 224 203 13800 13850 225 204 13850 13900 227 205 13900 13950 228 207 13950 14000 230 208

$16000 $16050 $ 298 $ 270 16050 16100 300 272 16100 16150 302 274 16150 16200 304 275 16200 16250 306 277 16250 16300 307 279 16300 16350 309 280 16350 16400 311 282 16400 16450 313 284 16450 16500 315 285 16500 16550 317 287 16550 16600 319 289 16600 16650 320 290 16650 16700 322 292 16700 16750 324 294 16750 16800 326 295 16800 16850 328 297 16850 16900 330 299 16900 16950 332 301 16950 17000 333 302

$19000 $19050 $ 410 $ 371 19050 19100 411 373 19100 19150 413 375 19150 19200 415 376 19200 19250 417 378 19250 19300 419 380 19300 19350 421 381 19350 19400 423 383 19400 19450 424 385 19450 19500 426 386 19500 19550 428 388 19550 19600 430 390 19600 19650 432 391 19650 19700 434 393 19700 19750 436 395 19750 19800 437 397 19800 19850 439 398 19850 19900 441 400 19900 19950 443 402 19950 20000 445 403

OHIO TAX TABLES FOR 1998 ONLY 23

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$20000 $22000 $24000 $26000

$20000 $20050 $ 447 $ 405 20050 20100 449 407 20100 20150 451 409 20150 20200 454 411 20200 20250 456 413 20250 20300 458 415 20300 20350 460 417 20350 20400 463 419 20400 20450 465 421 20450 20500 467 423 20500 20550 469 425 20550 20600 471 427 20600 20650 474 429 20650 20700 476 431 20700 20750 478 433 20750 20800 480 435 20800 20850 483 437 20850 20900 485 439 20900 20950 487 441 20950 21000 489 443

$22000 $22050 $ 536 $ 486 22050 22100 538 488 22100 22150 541 490 22150 22200 543 492 22200 22250 545 494 22250 22300 547 496 22300 22350 549 498 22350 22400 552 500 22400 22450 554 502 22450 22500 556 504 22500 22550 558 506 22550 22600 561 508 22600 22650 563 510 22650 22700 565 512 22700 22750 567 514 22750 22800 569 516 22800 22850 572 518 22850 22900 574 520 22900 22950 576 522 22950 23000 578 524

$24000 $24050 $ 625 $ 567 24050 24100 627 569 24100 24150 630 571 24150 24200 632 573 24200 24250 634 575 24250 24300 636 577 24300 24350 639 579 24350 24400 641 581 24400 24450 643 583 24450 24500 645 585 24500 24550 647 587 24550 24600 650 589 24600 24650 652 591 24650 24700 654 593 24700 24750 656 595 24750 24800 659 597 24800 24850 661 599 24850 24900 663 601 24900 24950 665 603 24950 25000 668 605

$26000 $26050 $ 714 $ 648 26050 26100 717 650 26100 26150 719 652 26150 26200 721 654 26200 26250 723 656 26250 26300 725 658 26300 26350 728 660 26350 26400 730 662 26400 26450 732 664 26450 26500 734 666 26500 26550 737 668 26550 26600 739 670 26600 26650 741 672 26650 26700 743 674 26700 26750 746 676 26750 26800 748 678 26800 26850 750 680 26850 26900 752 682 26900 26950 754 684 26950 27000 757 686

$21000 $23000 $25000 $27000

$21000 $21050 $ 491 $ 446 21050 21100 494 448 21100 21150 496 450 21150 21200 498 452 21200 21250 500 454 21250 21300 503 456 21300 21350 505 458 21350 21400 507 460 21400 21450 509 462 21450 21500 512 464 21500 21550 514 466 21550 21600 516 468 21600 21650 518 470 21650 21700 520 472 21700 21750 523 474 21750 21800 525 476 21800 21850 527 478 21850 21900 529 480 21900 21950 532 482 21950 22000 534 484

$23000 $23050 $ 581 $ 526 23050 23100 583 528 23100 23150 585 530 23150 23200 587 532 23200 23250 590 534 23250 23300 592 536 23300 23350 594 538 23350 23400 596 540 23400 23450 598 542 23450 23500 601 544 23500 23550 603 547 23550 23600 605 549 23600 23650 607 551 23650 23700 610 553 23700 23750 612 555 23750 23800 614 557 23800 23850 616 559 23850 23900 619 561 23900 23950 621 563 23950 24000 623 565

$25000 $25050 $ 670 $ 607 25050 25100 672 609 25100 25150 674 611 25150 25200 676 613 25200 25250 679 615 25250 25300 681 617 25300 25350 683 619 25350 25400 685 621 25400 25450 688 623 25450 25500 690 625 25500 25550 692 627 25550 25600 694 629 25600 25650 697 631 25650 25700 699 633 25700 25750 701 635 25750 25800 703 637 25800 25850 705 639 25850 25900 708 641 25900 25950 710 643 25950 26000 712 645

$27000 $27050 $ 759 $ 688 27050 27100 761 690 27100 27150 763 692 27150 27200 766 694 27200 27250 768 696 27250 27300 770 698 27300 27350 772 700 27350 27400 775 702 27400 27450 777 704 27450 27500 779 706 27500 27550 781 708 27550 27600 783 710 27600 27650 786 712 27650 27700 788 714 27700 27750 790 716 27750 27800 792 718 27800 27850 795 720 27850 27900 797 722 27900 27950 799 724 27950 28000 801 726

OHIO TAX TABLES FOR 1998 ONLY 24

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$28000 $31000 $34000 $37000

$28000 $28050 $ 803 $ 728 $31000 $31050 $ 937 $ 850 $34000 $34050 $ 1071 $ 971 $37000 $37050 $ 1205 $ 1092 28050 28100 806 730 31050 31100 939 852 34050 34100 1073 973 37050 37100 1207 1094 28100 28150 808 732 31100 31150 942 854 34100 34150 1075 975 37100 37150 1209 1096 28150 28200 810 734 31150 31200 944 856 34150 34200 1078 977 37150 37200 1211 1098 28200 28250 812 736 31200 31250 946 858 34200 34250 1080 979 37200 37250 1214 1100 28250 28300 815 738 31250 31300 948 860 34250 34300 1082 981 37250 37300 1216 1102 28300 28350 817 740 31300 31350 951 862 34300 34350 1084 983 37300 37350 1218 1104 28350 28400 819 742 31350 31400 953 864 34350 34400 1086 985 37350 37400 1220 1106 28400 28450 821 744 31400 31450 955 866 34400 34450 1089 987 37400 37450 1222 1108 28450 28500 824 746 31450 31500 957 868 34450 34500 1091 989 37450 37500 1225 1110 28500 28550 826 749 31500 31550 959 870 34500 34550 1093 991 37500 37550 1227 1112 28550 28600 828 751 31550 31600 962 872 34550 34600 1095 993 37550 37600 1229 1114 28600 28650 830 753 31600 31650 964 874 34600 34650 1098 995 37600 37650 1231 1116 28650 28700 832 755 31650 31700 966 876 34650 34700 1100 997 37650 37700 1234 1118 28700 28750 835 757 31700 31750 968 878 34700 34750 1102 999 37700 37750 1236 1120 28750 28800 837 759 31750 31800 971 880 34750 34800 1104 1001 37750 37800 1238 1122 28800 28850 839 761 31800 31850 973 882 34800 34850 1107 1003 37800 37850 1240 1124 28850 28900 841 763 31850 31900 975 884 34850 34900 1109 1005 37850 37900 1242 1126 28900 28950 844 765 31900 31950 977 886 34900 34950 1111 1007 37900 37950 1245 1128 28950 29000 846 767 31950 32000 980 888 34950 35000 1113 1009 37950 38000 1247 1130

$29000 $32000 $35000 $38000

$29000 $29050 $ 848 $ 769 $32000 $32050 $ 982 $ 890 $35000 $35050 $ 1115 $ 1011 $38000 $38050 $ 1249 $ 1132 29050 29100 850 771 32050 32100 984 892 35050 35100 1118 1013 38050 38100 1251 1134 29100 29150 853 773 32100 32150 986 894 35100 35150 1120 1015 38100 38150 1254 1136 29150 29200 855 775 32150 32200 988 896 35150 35200 1122 1017 38150 38200 1256 1138 29200 29250 857 777 32200 32250 991 898 35200 35250 1124 1019 38200 38250 1258 1140 29250 29300 859 779 32250 32300 993 900 35250 35300 1127 1021 38250 38300 1260 1142 29300 29350 861 781 32300 32350 995 902 35300 35350 1129 1023 38300 38350 1263 1144 29350 29400 864 783 32350 32400 997 904 35350 35400 1131 1025 38350 38400 1265 1146 29400 29450 866 785 32400 32450 1000 906 35400 35450 1133 1027 38400 38450 1267 1148 29450 29500 868 787 32450 32500 1002 908 35450 35500 1136 1029 38450 38500 1269 1150 29500 29550 870 789 32500 32550 1004 910 35500 35550 1138 1031 38500 38550 1271 1153 29550 29600 873 791 32550 32600 1006 912 35550 35600 1140 1033 38550 38600 1274 1155 29600 29650 875 793 32600 32650 1008 914 35600 35650 1142 1035 38600 38650 1276 1157 29650 29700 877 795 32650 32700 1011 916 35650 35700 1144 1037 38650 38700 1278 1159 29700 29750 879 797 32700 32750 1013 918 35700 35750 1147 1039 38700 38750 1280 1161 29750 29800 881 799 32750 32800 1015 920 35750 35800 1149 1041 38750 38800 1283 1163 29800 29850 884 801 32800 32850 1017 922 35800 35850 1151 1043 38800 38850 1285 1165 29850 29900 886 803 32850 32900 1020 924 35850 35900 1153 1045 38850 38900 1287 1167 29900 29950 888 805 32900 32950 1022 926 35900 35950 1156 1047 38900 38950 1289 1169 29950 30000 890 807 32950 33000 1024 928 35950 36000 1158 1049 38950 39000 1292 1171

$30000 $33000 $36000 $39000

$30000 $30050 $ 893 $ 809 $33000 $33050 $ 1026 $ 930 $36000 $36050 $ 1160 $ 1052 $39000 $39050 $ 1294 $ 1173 30050 30100 895 811 33050 33100 1029 932 36050 36100 1162 1054 39050 39100 1296 1175 30100 30150 897 813 33100 33150 1031 934 36100 36150 1164 1056 39100 39150 1298 1177 30150 30200 899 815 33150 33200 1033 936 36150 36200 1167 1058 39150 39200 1300 1179 30200 30250 902 817 33200 33250 1035 938 36200 36250 1169 1060 39200 39250 1303 1181 30250 30300 904 819 33250 33300 1037 940 36250 36300 1171 1062 39250 39300 1305 1183 30300 30350 906 821 33300 33350 1040 942 36300 36350 1173 1064 39300 39350 1307 1185 30350 30400 908 823 33350 33400 1042 944 36350 36400 1176 1066 39350 39400 1309 1187 30400 30450 910 825 33400 33450 1044 946 36400 36450 1178 1068 39400 39450 1312 1189 30450 30500 913 827 33450 33500 1046 948 36450 36500 1180 1070 39450 39500 1314 1191 30500 30550 915 829 33500 33550 1049 951 36500 36550 1182 1072 39500 39550 1316 1193 30550 30600 917 831 33550 33600 1051 953 36550 36600 1185 1074 39550 39600 1318 1195 30600 30650 919 833 33600 33650 1053 955 36600 36650 1187 1076 39600 39650 1320 1197 30650 30700 922 835 33650 33700 1055 957 36650 36700 1189 1078 39650 39700 1323 1199 30700 30750 924 837 33700 33750 1058 959 36700 36750 1191 1080 39700 39750 1325 1201 30750 30800 926 839 33750 33800 1060 961 36750 36800 1193 1082 39750 39800 1327 1203 30800 30850 928 841 33800 33850 1062 963 36800 36850 1196 1084 39800 39850 1329 1205 30850 30900 930 843 33850 33900 1064 965 36850 36900 1198 1086 39850 39900 1332 1207 30900 30950 933 845 33900 33950 1066 967 36900 36950 1200 1088 39900 39950 1334 1209 30950 31000 935 847 33950 34000 1069 969 36950 37000 1202 1090 39950 40000 1336 1211

OHIO TAX TABLES FOR 1998 ONLY 25

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$40000 $42000 $44000 $46000

$40000 $40050 $ 1339 $ 1213 $42000 $42050 $ 1443 $ 1308 $44000 $44050 $ 1547 $ 1402 $46000 $46050 $ 1651 $ 1496 40050 40100 1341 1216 42050 42100 1445 1310 44050 44100 1549 1404 46050 46100 1653 1499 40100 40150 1344 1218 42100 42150 1448 1312 44100 44150 1552 1407 46100 46150 1656 1501 40150 40200 1346 1220 42150 42200 1450 1315 44150 44200 1554 1409 46150 46200 1658 1503 40200 40250 1349 1223 42200 42250 1453 1317 44200 44250 1557 1411 46200 46250 1661 1506 40250 40300 1352 1225 42250 42300 1456 1319 44250 44300 1560 1414 46250 46300 1664 1508 40300 40350 1354 1227 42300 42350 1458 1322 44300 44350 1562 1416 46300 46350 1666 1510 40350 40400 1357 1230 42350 42400 1461 1324 44350 44400 1565 1418 46350 46400 1669 1513 40400 40450 1359 1232 42400 42450 1463 1326 44400 44450 1567 1421 46400 46450 1671 1515 40450 40500 1362 1234 42450 42500 1466 1329 44450 44500 1570 1423 46450 46500 1674 1517 40500 40550 1365 1237 42500 42550 1469 1331 44500 44550 1573 1425 46500 46550 1677 1520 40550 40600 1367 1239 42550 42600 1471 1334 44550 44600 1575 1428 46550 46600 1679 1522 40600 40650 1370 1242 42600 42650 1474 1336 44600 44650 1578 1430 46600 46650 1682 1524 40650 40700 1372 1244 42650 42700 1476 1338 44650 44700 1580 1433 46650 46700 1684 1527 40700 40750 1375 1246 42700 42750 1479 1341 44700 44750 1583 1435 46700 46750 1687 1529 40750 40800 1378 1249 42750 42800 1482 1343 44750 44800 1586 1437 46750 46800 1690 1532 40800 40850 1380 1251 42800 42850 1484 1345 44800 44850 1588 1440 46800 46850 1692 1534 40850 40900 1383 1253 42850 42900 1487 1348 44850 44900 1591 1442 46850 46900 1695 1536 40900 40950 1385 1256 42900 42950 1489 1350 44900 44950 1593 1444 46900 46950 1697 1539 40950 41000 1388 1258 42950 43000 1492 1352 44950 45000 1596 1447 46950 47000 1700 1541

$41000 $43000 $45000 $47000

$41000 $41050 $ 1391 $ 1260 $43000 $43050 $ 1495 $ 1355 $45000 $45050 $ 1599 $ 1449 $47000 $47050 $ 1703 $ 1543 41050 41100 1393 1263 43050 43100 1497 1357 45050 45100 1601 1451 47050 47100 1705 1546 41100 41150 1396 1265 43100 43150 1500 1359 45100 45150 1604 1454 47100 47150 1708 1548 41150 41200 1398 1268 43150 43200 1502 1362 45150 45200 1606 1456 47150 47200 1710 1550 41200 41250 1401 1270 43200 43250 1505 1364 45200 45250 1609 1458 47200 47250 1713 1553 41250 41300 1404 1272 43250 43300 1508 1367 45250 45300 1612 1461 47250 47300 1716 1555 41300 41350 1406 1275 43300 43350 1510 1369 45300 45350 1614 1463 47300 47350 1718 1557 41350 41400 1409 1277 43350 43400 1513 1371 45350 45400 1617 1466 47350 47400 1721 1560 41400 41450 1411 1279 43400 43450 1515 1374 45400 45450 1619 1468 47400 47450 1723 1562 41450 41500 1414 1282 43450 43500 1518 1376 45450 45500 1622 1470 47450 47500 1726 1565 41500 41550 1417 1284 43500 43550 1521 1379 45500 45550 1625 1473 47500 47550 1729 1567 41550 41600 1419 1286 43550 43600 1523 1381 45550 45600 1627 1475 47550 47600 1731 1569 41600 41650 1422 1289 43600 43650 1526 1383 45600 45650 1630 1477 47600 47650 1734 1572 41650 41700 1424 1291 43650 43700 1528 1385 45650 45700 1632 1480 47650 47700 1736 1574 41700 41750 1427 1293 43700 43750 1531 1388 45700 45750 1635 1482 47700 47750 1739 1576 41750 41800 1430 1296 43750 43800 1534 1390 45750 45800 1638 1484 47750 47800 1742 1579 41800 41850 1432 1298 43800 43850 1536 1392 45800 45850 1640 1487 47800 47850 1744 1581 41850 41900 1435 1301 43850 43900 1539 1395 45850 45900 1643 1489 47850 47900 1747 1583 41900 41950 1437 1303 43900 43950 1541 1397 45900 45950 1645 1491 47900 47950 1749 1586 41950 42000 1440 1305 43950 44000 1544 1400 45950 46000 1648 1494 47950 48000 1752 1588

OHIO TAX TABLES FOR 1998 ONLY 26

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$48000 $51000 $54000 $57000

$48000 $48050 $ 1755 $ 1590 $51000 $51050 $ 1911 $ 1732 $54000 $54050 $ 2067 $ 1873 $57000 $57050 $ 2223 $ 2015 48050 48100 1757 1593 51050 51100 1913 1734 54050 54100 2069 1876 57050 57100 2225 2017 48100 48150 1760 1595 51100 51150 1916 1737 54100 54150 2072 1878 57100 57150 2228 2020 48150 48200 1762 1598 51150 51200 1918 1739 54150 54200 2074 1880 57150 57200 2230 2022 48200 48250 1765 1600 51200 51250 1921 1741 54200 54250 2077 1883 57200 57250 2233 2024 48250 48300 1768 1602 51250 51300 1924 1744 54250 54300 2080 1885 57250 57300 2236 2027 48300 48350 1770 1605 51300 51350 1926 1746 54300 54350 2082 1888 57300 57350 2238 2029 48350 48400 1773 1607 51350 51400 1929 1748 54350 54400 2085 1890 57350 57400 2241 2031 48400 48450 1775 1609 51400 51450 1931 1751 54400 54450 2087 1892 57400 57450 2243 2034 48450 48500 1778 1612 51450 51500 1934 1753 54450 54500 2090 1895 57450 57500 2246 2036 48500 48550 1781 1614 51500 51550 1937 1756 54500 54550 2093 1897 57500 57550 2249 2038 48550 48600 1783 1616 51550 51600 1939 1758 54550 54600 2095 1899 57550 57600 2251 2041 48600 48650 1786 1619 51600 51650 1942 1760 54600 54650 2098 1902 57600 57650 2254 2043 48650 48700 1788 1621 51650 51700 1944 1763 54650 54700 2100 1904 57650 57700 2256 2045 48700 48750 1791 1623 51700 51750 1947 1765 54700 54750 2103 1906 57700 57750 2259 2048 48750 48800 1794 1626 51750 51800 1950 1767 54750 54800 2106 1909 57750 57800 2262 2050 48800 48850 1796 1628 51800 51850 1952 1770 54800 54850 2108 1911 57800 57850 2264 2053 48850 48900 1799 1631 51850 51900 1955 1772 54850 54900 2111 1913 57850 57900 2267 2055 48900 48950 1801 1633 51900 51950 1957 1774 54900 54950 2113 1916 57900 57950 2269 2057 48950 49000 1804 1635 51950 52000 1960 1777 54950 55000 2116 1918 57950 58000 2272 2060

$49000 $52000 $55000 $58000

$49000 $49050 $ 1807 $ 1638 $52000 $52050 $ 1963 $ 1779 $55000 $55050 $ 2119 $ 1921 $58000 $58050 $ 2275 $ 2062 49050 49100 1809 1640 52050 52100 1965 1781 55050 55100 2121 1923 58050 58100 2277 2064 49100 49150 1812 1642 52100 52150 1968 1784 55100 55150 2124 1925 58100 58150 2280 2067 49150 49200 1814 1645 52150 52200 1970 1786 55150 55200 2126 1928 58150 58200 2282 2069 49200 49250 1817 1647 52200 52250 1973 1789 55200 55250 2129 1930 58200 58250 2285 2071 49250 49300 1820 1649 52250 52300 1976 1791 55250 55300 2132 1932 58250 58300 2288 2074 49300 49350 1822 1652 52300 52350 1978 1793 55300 55350 2134 1935 58300 58350 2290 2076 49350 49400 1825 1654 52350 52400 1981 1796 55350 55400 2137 1937 58350 58400 2293 2078 49400 49450 1827 1656 52400 52450 1983 1798 55400 55450 2139 1939 58400 58450 2295 2081 49450 49500 1830 1659 52450 52500 1986 1800 55450 55500 2142 1942 58450 58500 2298 2083 49500 49550 1833 1661 52500 52550 1989 1803 55500 55550 2145 1944 58500 58550 2301 2086 49550 49600 1835 1664 52550 52600 1991 1805 55550 55600 2147 1946 58550 58600 2303 2088 49600 49650 1838 1666 52600 52650 1994 1807 55600 55650 2150 1949 58600 58650 2306 2090 49650 49700 1840 1668 52650 52700 1996 1810 55650 55700 2152 1951 58650 58700 2308 2093 49700 49750 1843 1671 52700 52750 1999 1812 55700 55750 2155 1954 58700 58750 2311 2095 49750 49800 1846 1673 52750 52800 2002 1814 55750 55800 2158 1956 58750 58800 2314 2097 49800 49850 1848 1675 52800 52850 2004 1817 55800 55850 2160 1958 58800 58850 2316 2100 49850 49900 1851 1678 52850 52900 2007 1819 55850 55900 2163 1961 58850 58900 2319 2102 49900 49950 1853 1680 52900 52950 2009 1822 55900 55950 2165 1963 58900 58950 2321 2104 49950 50000 1856 1682 52950 53000 2012 1824 55950 56000 2168 1965 58950 59000 2324 2107

$50000 $53000 $56000 $59000

$50000 $50050 $ 1859 $ 1685 $53000 $53050 $ 2015 $ 1826 $56000 $56050 $ 2171 $ 1968 $59000 $59050 $ 2327 $ 2109 50050 50100 1861 1687 53050 53100 2017 1829 56050 56100 2173 1970 59050 59100 2329 2111 50100 50150 1864 1689 53100 53150 2020 1831 56100 56150 2176 1972 59100 59150 2332 2114 50150 50200 1866 1692 53150 53200 2022 1833 56150 56200 2178 1975 59150 59200 2334 2116 50200 50250 1869 1694 53200 53250 2025 1836 56200 56250 2181 1977 59200 59250 2337 2119 50250 50300 1872 1697 53250 53300 2028 1838 56250 56300 2184 1979 59250 59300 2340 2121 50300 50350 1874 1699 53300 53350 2030 1840 56300 56350 2186 1982 59300 59350 2342 2123 50350 50400 1877 1701 53350 53400 2033 1843 56350 56400 2189 1984 59350 59400 2345 2126 50400 50450 1879 1704 53400 53450 2035 1845 56400 56450 2191 1987 59400 59450 2347 2128 50450 50500 1882 1706 53450 53500 2038 1847 56450 56500 2194 1989 59450 59500 2350 2130 50500 50550 1885 1708 53500 53550 2041 1850 56500 56550 2197 1991 59500 59550 2353 2133 50550 50600 1887 1711 53550 53600 2043 1852 56550 56600 2199 1994 59550 59600 2355 2135 50600 50650 1890 1713 53600 53650 2046 1855 56600 56650 2202 1996 59600 59650 2358 2137 50650 50700 1892 1715 53650 53700 2048 1857 56650 56700 2204 1998 59650 59700 2360 2140 50700 50750 1895 1718 53700 53750 2051 1859 56700 56750 2207 2001 59700 59750 2363 2142 50750 50800 1898 1720 53750 53800 2054 1862 56750 56800 2210 2003 59750 59800 2366 2144 50800 50850 1900 1722 53800 53850 2056 1864 56800 56850 2212 2005 59800 59850 2368 2147 50850 50900 1903 1725 53850 53900 2059 1866 56850 56900 2215 2008 59850 59900 2371 2149 50900 50950 1905 1727 53900 53950 2061 1869 56900 56950 2217 2010 59900 59950 2373 2152 50950 51000 1908 1730 53950 54000 2064 1871 56950 57000 2220 2012 59950 60000 2376 2154

OHIO TAX TABLES FOR 1998 ONLY 27

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$60000 $62000 $64000 $66000

$60000 $60050 $ 2379 $ 2156 $62000 $62050 $ 2483 $ 2251 $64000 $64050 $ 2587 $ 2345 $66000 $66050 $ 2691 $ 2439 60050 60100 2381 2159 62050 62100 2485 2253 64050 64100 2589 2347 66050 66100 2693 2442 60100 60150 2384 2161 62100 62150 2488 2255 64100 64150 2592 2350 66100 66150 2696 2444 60150 60200 2387 2163 62150 62200 2491 2258 64150 64200 2595 2352 66150 66200 2699 2446 60200 60250 2389 2166 62200 62250 2493 2260 64200 64250 2597 2354 66200 66250 2701 2449 60250 60300 2392 2168 62250 62300 2496 2262 64250 64300 2600 2357 66250 66300 2704 2451 60300 60350 2394 2170 62300 62350 2498 2265 64300 64350 2602 2359 66300 66350 2706 2453 60350 60400 2397 2173 62350 62400 2501 2267 64350 64400 2605 2361 66350 66400 2709 2456 60400 60450 2400 2175 62400 62450 2504 2269 64400 64450 2608 2364 66400 66450 2712 2458 60450 60500 2402 2177 62450 62500 2506 2272 64450 64500 2610 2366 66450 66500 2714 2460 60500 60550 2405 2180 62500 62550 2509 2274 64500 64550 2613 2368 66500 66550 2717 2463 60550 60600 2407 2182 62550 62600 2511 2277 64550 64600 2615 2371 66550 66600 2719 2465 60600 60650 2410 2185 62600 62650 2514 2279 64600 64650 2618 2373 66600 66650 2722 2467 60650 60700 2413 2187 62650 62700 2517 2281 64650 64700 2621 2376 66650 66700 2725 2470 60700 60750 2415 2189 62700 62750 2519 2284 64700 64750 2623 2378 66700 66750 2727 2472 60750 60800 2418 2192 62750 62800 2522 2286 64750 64800 2626 2380 66750 66800 2730 2475 60800 60850 2420 2194 62800 62850 2524 2288 64800 64850 2628 2383 66800 66850 2732 2477 60850 60900 2423 2196 62850 62900 2527 2291 64850 64900 2631 2385 66850 66900 2735 2479 60900 60950 2426 2199 62900 62950 2530 2293 64900 64950 2634 2387 66900 66950 2738 2482 60950 61000 2428 2201 62950 63000 2532 2295 64950 65000 2636 2390 66950 67000 2740 2484

$61000 $63000 $65000 $67000

$61000 $61050 $ 2431 $ 2203 $63000 $63050 $ 2535 $ 2298 $65000 $65050 $ 2639 $ 2392 $67000 $67050 $ 2743 $ 2486 61050 61100 2433 2206 63050 63100 2537 2300 65050 65100 2641 2394 67050 67100 2745 2489 61100 61150 2436 2208 63100 63150 2540 2302 65100 65150 2644 2397 67100 67150 2748 2491 61150 61200 2439 2211 63150 63200 2543 2305 65150 65200 2647 2399 67150 67200 2751 2493 61200 61250 2441 2213 63200 63250 2545 2307 65200 65250 2649 2401 67200 67250 2753 2496 61250 61300 2444 2215 63250 63300 2548 2310 65250 65300 2652 2404 67250 67300 2756 2498 61300 61350 2446 2218 63300 63350 2550 2312 65300 65350 2654 2406 67300 67350 2758 2500 61350 61400 2449 2220 63350 63400 2553 2314 65350 65400 2657 2409 67350 67400 2761 2503 61400 61450 2452 2222 63400 63450 2556 2317 65400 65450 2660 2411 67400 67450 2764 2505 61450 61500 2454 2225 63450 63500 2558 2319 65450 65500 2662 2413 67450 67500 2766 2508 61500 61550 2457 2227 63500 63550 2561 2321 65500 65550 2665 2416 67500 67550 2769 2510 61550 61600 2459 2229 63550 63600 2563 2324 65550 65600 2667 2418 67550 67600 2771 2512 61600 61650 2462 2232 63600 63650 2566 2326 65600 65650 2670 2420 67600 67650 2774 2515 61650 61700 2465 2234 63650 63700 2569 2328 65650 65700 2673 2423 67650 67700 2777 2517 61700 61750 2467 2236 63700 63750 2571 2331 65700 65750 2675 2425 67700 67750 2779 2519 61750 61800 2470 2239 63750 63800 2574 2333 65750 65800 2678 2427 67750 67800 2782 2522 61800 61850 2472 2241 63800 63850 2576 2335 65800 65850 2680 2430 67800 67850 2784 2524 61850 61900 2475 2244 63850 63900 2579 2338 65850 65900 2683 2432 67850 67900 2787 2526 61900 61950 2478 2246 63900 63950 2582 2340 65900 65950 2686 2434 67900 67950 2790 2529 61950 62000 2480 2248 63950 64000 2584 2343 65950 66000 2688 2437 67950 68000 2792 2531

OHIO TAX TABLES FOR 1998 ONLY 28

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$68000 $71000 $74000 $77000

$68000 $68050 $ 2795 $ 2533 $71000 $71050 $ 2951 $ 2675 $74000 $74050 $ 3107 $ 2816 $77000 $77050 $ 3263 $ 2958 68050 68100 2797 2536 71050 71100 2953 2677 74050 74100 3109 2819 77050 77100 3265 2960 68100 68150 2800 2538 71100 71150 2956 2680 74100 74150 3112 2821 77100 77150 3268 2963 68150 68200 2803 2541 71150 71200 2959 2682 74150 74200 3115 2823 77150 77200 3271 2965 68200 68250 2805 2543 71200 71250 2961 2684 74200 74250 3117 2826 77200 77250 3273 2967 68250 68300 2808 2545 71250 71300 2964 2687 74250 74300 3120 2828 77250 77300 3276 2970 68300 68350 2810 2548 71300 71350 2966 2689 74300 74350 3122 2831 77300 77350 3278 2972 68350 68400 2813 2550 71350 71400 2969 2691 74350 74400 3125 2833 77350 77400 3281 2974 68400 68450 2816 2552 71400 71450 2972 2694 74400 74450 3128 2835 77400 77450 3284 2977 68450 68500 2818 2555 71450 71500 2974 2696 74450 74500 3130 2838 77450 77500 3286 2979 68500 68550 2821 2557 71500 71550 2977 2699 74500 74550 3133 2840 77500 77550 3289 2981 68550 68600 2823 2559 71550 71600 2979 2701 74550 74600 3135 2842 77550 77600 3291 2984 68600 68650 2826 2562 71600 71650 2982 2703 74600 74650 3138 2845 77600 77650 3294 2986 68650 68700 2829 2564 71650 71700 2985 2706 74650 74700 3141 2847 77650 77700 3297 2988 68700 68750 2831 2566 71700 71750 2987 2708 74700 74750 3143 2849 77700 77750 3299 2991 68750 68800 2834 2569 71750 71800 2990 2710 74750 74800 3146 2852 77750 77800 3302 2993 68800 68850 2836 2571 71800 71850 2992 2713 74800 74850 3148 2854 77800 77850 3304 2996 68850 68900 2839 2574 71850 71900 2995 2715 74850 74900 3151 2856 77850 77900 3307 2998 68900 68950 2842 2576 71900 71950 2998 2717 74900 74950 3154 2859 77900 77950 3310 3000 68950 69000 2844 2578 71950 72000 3000 2720 74950 75000 3156 2861 77950 78000 3312 3003

$69000 $72000 $75000 $78000

$69000 $69050 $ 2847 $ 2581 $72000 $72050 $ 3003 $ 2722 $75000 $75050 $ 3159 $ 2864 $78000 $78050 $ 3315 $ 3005 69050 69100 2849 2583 72050 72100 3005 2724 75050 75100 3161 2866 78050 78100 3317 3007 69100 69150 2852 2585 72100 72150 3008 2727 75100 75150 3164 2868 78100 78150 3320 3010 69150 69200 2855 2588 72150 72200 3011 2729 75150 75200 3167 2871 78150 78200 3323 3012 69200 69250 2857 2590 72200 72250 3013 2732 75200 75250 3169 2873 78200 78250 3325 3014 69250 69300 2860 2592 72250 72300 3016 2734 75250 75300 3172 2875 78250 78300 3328 3017 69300 69350 2862 2595 72300 72350 3018 2736 75300 75350 3174 2878 78300 78350 3330 3019 69350 69400 2865 2597 72350 72400 3021 2739 75350 75400 3177 2880 78350 78400 3333 3021 69400 69450 2868 2599 72400 72450 3024 2741 75400 75450 3180 2882 78400 78450 3336 3024 69450 69500 2870 2602 72450 72500 3026 2743 75450 75500 3182 2885 78450 78500 3338 3026 69500 69550 2873 2604 72500 72550 3029 2746 75500 75550 3185 2887 78500 78550 3341 3029 69550 69600 2875 2607 72550 72600 3031 2748 75550 75600 3187 2889 78550 78600 3343 3031 69600 69650 2878 2609 72600 72650 3034 2750 75600 75650 3190 2892 78600 78650 3346 3033 69650 69700 2881 2611 72650 72700 3037 2753 75650 75700 3193 2894 78650 78700 3349 3036 69700 69750 2883 2614 72700 72750 3039 2755 75700 75750 3195 2897 78700 78750 3351 3038 69750 69800 2886 2616 72750 72800 3042 2757 75750 75800 3198 2899 78750 78800 3354 3040 69800 69850 2888 2618 72800 72850 3044 2760 75800 75850 3200 2901 78800 78850 3356 3043 69850 69900 2891 2621 72850 72900 3047 2762 75850 75900 3203 2904 78850 78900 3359 3045 69900 69950 2894 2623 72900 72950 3050 2765 75900 75950 3206 2906 78900 78950 3362 3047 69950 70000 2896 2625 72950 73000 3052 2767 75950 76000 3208 2908 78950 79000 3364 3050

$70000 $73000 $76000 $79000

$70000 $70050 $ 2899 $ 2628 $73000 $73050 $ 3055 $ 2769 $76000 $76050 $ 3211 $ 2911 $79000 $79050 $ 3367 $ 3052 70050 70100 2901 2630 73050 73100 3057 2772 76050 76100 3213 2913 79050 79100 3369 3054 70100 70150 2904 2632 73100 73150 3060 2774 76100 76150 3216 2915 79100 79150 3372 3057 70150 70200 2907 2635 73150 73200 3063 2776 76150 76200 3219 2918 79150 79200 3375 3059 70200 70250 2909 2637 73200 73250 3065 2779 76200 76250 3221 2920 79200 79250 3377 3062 70250 70300 2912 2640 73250 73300 3068 2781 76250 76300 3224 2922 79250 79300 3380 3064 70300 70350 2914 2642 73300 73350 3070 2783 76300 76350 3226 2925 79300 79350 3382 3066 70350 70400 2917 2644 73350 73400 3073 2786 76350 76400 3229 2927 79350 79400 3385 3069 70400 70450 2920 2647 73400 73450 3076 2788 76400 76450 3232 2930 79400 79450 3388 3071 70450 70500 2922 2649 73450 73500 3078 2790 76450 76500 3234 2932 79450 79500 3390 3073 70500 70550 2925 2651 73500 73550 3081 2793 76500 76550 3237 2934 79500 79550 3393 3076 70550 70600 2927 2654 73550 73600 3083 2795 76550 76600 3239 2937 79550 79600 3395 3078 70600 70650 2930 2656 73600 73650 3086 2798 76600 76650 3242 2939 79600 79650 3398 3080 70650 70700 2933 2658 73650 73700 3089 2800 76650 76700 3245 2941 79650 79700 3401 3083 70700 70750 2935 2661 73700 73750 3091 2802 76700 76750 3247 2944 79700 79750 3403 3085 70750 70800 2938 2663 73750 73800 3094 2805 76750 76800 3250 2946 79750 79800 3406 3087 70800 70850 2940 2665 73800 73850 3096 2807 76800 76850 3252 2948 79800 79850 3408 3090 70850 70900 2943 2668 73850 73900 3099 2809 76850 76900 3255 2951 79850 79900 3411 3092 70900 70950 2946 2670 73900 73950 3102 2812 76900 76950 3258 2953 79900 79950 3414 3095 70950 71000 2948 2673 73950 74000 3104 2814 76950 77000 3260 2955 79950 80000 3416 3097

OHIO TAX TABLES FOR 1998 ONLY 29

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$80000 $82000 $84000 $86000

$80000 $80050 $ 3419 $ 3099 $82000 $82050 $ 3538 $ 3207 $84000 $84050 $ 3657 $ 3315 $86000 $86050 $ 3776 $ 3423 80050 80100 3422 3102 82050 82100 3541 3210 84050 84100 3660 3318 86050 86100 3779 3425 80100 80150 3425 3105 82100 82150 3544 3213 84100 84150 3663 3320 86100 86150 3782 3428 80150 80200 3428 3108 82150 82200 3547 3215 84150 84200 3666 3323 86150 86200 3785 3431 80200 80250 3431 3110 82200 82250 3550 3218 84200 84250 3669 3326 86200 86250 3788 3434 80250 80300 3434 3113 82250 82300 3553 3221 84250 84300 3672 3328 86250 86300 3791 3436 80300 80350 3437 3116 82300 82350 3556 3223 84300 84350 3675 3331 86300 86350 3793 3439 80350 80400 3440 3118 82350 82400 3559 3226 84350 84400 3678 3334 86350 86400 3796 3442 80400 80450 3443 3121 82400 82450 3562 3229 84400 84450 3681 3337 86400 86450 3799 3444 80450 80500 3446 3124 82450 82500 3565 3231 84450 84500 3684 3339 86450 86500 3802 3447 80500 80550 3449 3126 82500 82550 3568 3234 84500 84550 3687 3342 86500 86550 3805 3450 80550 80600 3452 3129 82550 82600 3571 3237 84550 84600 3689 3345 86550 86600 3808 3452 80600 80650 3455 3132 82600 82650 3574 3240 84600 84650 3692 3347 86600 86650 3811 3455 80650 80700 3458 3134 82650 82700 3577 3242 84650 84700 3695 3350 86650 86700 3814 3458 80700 80750 3461 3137 82700 82750 3580 3245 84700 84750 3698 3353 86700 86750 3817 3460 80750 80800 3464 3140 82750 82800 3583 3248 84750 84800 3701 3355 86750 86800 3820 3463 80800 80850 3467 3143 82800 82850 3585 3250 84800 84850 3704 3358 86800 86850 3823 3466 80850 80900 3470 3145 82850 82900 3588 3253 84850 84900 3707 3361 86850 86900 3826 3469 80900 80950 3473 3148 82900 82950 3591 3256 84900 84950 3710 3363 86900 86950 3829 3471 80950 81000 3476 3151 82950 83000 3594 3258 84950 85000 3713 3366 86950 87000 3832 3474

$81000 $83000 $85000 $87000

$81000 $81050 $ 3479 $ 3153 $83000 $83050 $ 3597 $ 3261 $85000 $85050 $ 3716 $ 3369 $87000 $87050 $ 3835 $ 3477 81050 81100 3481 3156 83050 83100 3600 3264 85050 85100 3719 3372 87050 87100 3838 3479 81100 81150 3484 3159 83100 83150 3603 3266 85100 85150 3722 3374 87100 87150 3841 3482 81150 81200 3487 3161 83150 83200 3606 3269 85150 85200 3725 3377 87150 87200 3844 3485 81200 81250 3490 3164 83200 83250 3609 3272 85200 85250 3728 3380 87200 87250 3847 3487 81250 81300 3493 3167 83250 83300 3612 3275 85250 85300 3731 3382 87250 87300 3850 3490 81300 81350 3496 3169 83300 83350 3615 3277 85300 85350 3734 3385 87300 87350 3853 3493 81350 81400 3499 3172 83350 83400 3618 3280 85350 85400 3737 3388 87350 87400 3856 3495 81400 81450 3502 3175 83400 83450 3621 3283 85400 85450 3740 3390 87400 87450 3859 3498 81450 81500 3505 3178 83450 83500 3624 3285 85450 85500 3743 3393 87450 87500 3862 3501 81500 81550 3508 3180 83500 83550 3627 3288 85500 85550 3746 3396 87500 87550 3865 3504 81550 81600 3511 3183 83550 83600 3630 3291 85550 85600 3749 3398 87550 87600 3868 3506 81600 81650 3514 3186 83600 83650 3633 3293 85600 85650 3752 3401 87600 87650 3871 3509 81650 81700 3517 3188 83650 83700 3636 3296 85650 85700 3755 3404 87650 87700 3874 3512 81700 81750 3520 3191 83700 83750 3639 3299 85700 85750 3758 3407 87700 87750 3877 3514 81750 81800 3523 3194 83750 83800 3642 3301 85750 85800 3761 3409 87750 87800 3880 3517 81800 81850 3526 3196 83800 83850 3645 3304 85800 85850 3764 3412 87800 87850 3883 3520 81850 81900 3529 3199 83850 83900 3648 3307 85850 85900 3767 3415 87850 87900 3886 3522 81900 81950 3532 3202 83900 83950 3651 3310 85900 85950 3770 3417 87900 87950 3889 3525 81950 82000 3535 3205 83950 84000 3654 3312 85950 86000 3773 3420 87950 88000 3892 3528

OHIO TAX TABLES FOR 1998 ONLY 30

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$88000 $91000 $94000 $97000

$88000 $88050 $ 3895 $ 3530 $91000 $91050 $ 4073 $ 3692 $94000 $94050 $ 4251 $ 3854 $97000 $97050 $ 4429 $ 4015 88050 88100 3897 3533 91050 91100 4076 3695 94050 94100 4254 3856 97050 97100 4432 4018 88100 88150 3900 3536 91100 91150 4079 3698 94100 94150 4257 3859 97100 97150 4435 4021 88150 88200 3903 3539 91150 91200 4082 3700 94150 94200 4260 3862 97150 97200 4438 4023 88200 88250 3906 3541 91200 91250 4085 3703 94200 94250 4263 3865 97200 97250 4441 4026 88250 88300 3909 3544 91250 91300 4088 3706 94250 94300 4266 3867 97250 97300 4444 4029 88300 88350 3912 3547 91300 91350 4091 3708 94300 94350 4269 3870 97300 97350 4447 4032 88350 88400 3915 3549 91350 91400 4094 3711 94350 94400 4272 3873 97350 97400 4450 4034 88400 88450 3918 3552 91400 91450 4097 3714 94400 94450 4275 3875 97400 97450 4453 4037 88450 88500 3921 3555 91450 91500 4100 3716 94450 94500 4278 3878 97450 97500 4456 4040 88500 88550 3924 3557 91500 91550 4103 3719 94500 94550 4281 3881 97500 97550 4459 4042 88550 88600 3927 3560 91550 91600 4106 3722 94550 94600 4284 3883 97550 97600 4462 4045 88600 88650 3930 3563 91600 91650 4108 3724 94600 94650 4287 3886 97600 97650 4465 4048 88650 88700 3933 3566 91650 91700 4111 3727 94650 94700 4290 3889 97650 97700 4468 4050 88700 88750 3936 3568 91700 91750 4114 3730 94700 94750 4293 3891 97700 97750 4471 4053 88750 88800 3939 3571 91750 91800 4117 3733 94750 94800 4296 3894 97750 97800 4474 4056 88800 88850 3942 3574 91800 91850 4120 3735 94800 94850 4299 3897 97800 97850 4477 4059 88850 88900 3945 3576 91850 91900 4123 3738 94850 94900 4302 3900 97850 97900 4480 4061 88900 88950 3948 3579 91900 91950 4126 3741 94900 94950 4305 3902 97900 97950 4483 4064 88950 89000 3951 3582 91950 92000 4129 3743 94950 95000 4308 3905 97950 98000 4486 4067

$89000 $92000 $95000 $98000

$89000 $89050 $ 3954 $ 3584 $92000 $92050 $ 4132 $ 3746 $95000 $95050 $ 4311 $ 3908 $98000 $98050 $ 4489 $ 4069 89050 89100 3957 3587 92050 92100 4135 3749 95050 95100 4314 3910 98050 98100 4492 4072 89100 89150 3960 3590 92100 92150 4138 3751 95100 95150 4316 3913 98100 98150 4495 4075 89150 89200 3963 3592 92150 92200 4141 3754 95150 95200 4319 3916 98150 98200 4498 4077 89200 89250 3966 3595 92200 92250 4144 3757 95200 95250 4322 3918 98200 98250 4501 4080 89250 89300 3969 3598 92250 92300 4147 3759 95250 95300 4325 3921 98250 98300 4504 4083 89300 89350 3972 3601 92300 92350 4150 3762 95300 95350 4328 3924 98300 98350 4507 4085 89350 89400 3975 3603 92350 92400 4153 3765 95350 95400 4331 3927 98350 98400 4510 4088 89400 89450 3978 3606 92400 92450 4156 3768 95400 95450 4334 3929 98400 98450 4513 4091 89450 89500 3981 3609 92450 92500 4159 3770 95450 95500 4337 3932 98450 98500 4516 4094 89500 89550 3984 3611 92500 92550 4162 3773 95500 95550 4340 3935 98500 98550 4519 4096 89550 89600 3987 3614 92550 92600 4165 3776 95550 95600 4343 3937 98550 98600 4522 4099 89600 89650 3990 3617 92600 92650 4168 3778 95600 95650 4346 3940 98600 98650 4524 4102 89650 89700 3993 3619 92650 92700 4171 3781 95650 95700 4349 3943 98650 98700 4527 4104 89700 89750 3996 3622 92700 92750 4174 3784 95700 95750 4352 3945 98700 98750 4530 4107 89750 89800 3999 3625 92750 92800 4177 3786 95750 95800 4355 3948 98750 98800 4533 4110 89800 89850 4001 3627 92800 92850 4180 3789 95800 95850 4358 3951 98800 98850 4536 4112 89850 89900 4004 3630 92850 92900 4183 3792 95850 95900 4361 3953 98850 98900 4539 4115 89900 89950 4007 3633 92900 92950 4186 3794 95900 95950 4364 3956 98900 98950 4542 4118 89950 90000 4010 3636 92950 93000 4189 3797 95950 96000 4367 3959 98950 99000 4545 4120

$90000 $93000 $96000 $99000

$90000 $90050 $ 4013 $ 3638 $93000 $93050 $ 4192 $ 3800 $96000 $96050 $ 4370 $ 3962 $99000 $99050 $ 4548 $ 4123 90050 90100 4016 3641 93050 93100 4195 3803 96050 96100 4373 3964 99050 99100 4551 4126 90100 90150 4019 3644 93100 93150 4198 3805 96100 96150 4376 3967 99100 99150 4554 4129 90150 90200 4022 3646 93150 93200 4201 3808 96150 96200 4379 3970 99150 99200 4557 4131 90200 90250 4025 3649 93200 93250 4204 3811 96200 96250 4382 3972 99200 99250 4560 4134 90250 90300 4028 3652 93250 93300 4207 3813 96250 96300 4385 3975 99250 99300 4563 4137 90300 90350 4031 3654 93300 93350 4210 3816 96300 96350 4388 3978 99300 99350 4566 4139 90350 90400 4034 3657 93350 93400 4212 3819 96350 96400 4391 3980 99350 99400 4569 4142 90400 90450 4037 3660 93400 93450 4215 3821 96400 96450 4394 3983 99400 99450 4572 4145 90450 90500 4040 3662 93450 93500 4218 3824 96450 96500 4397 3986 99450 99500 4575 4147 90500 90550 4043 3665 93500 93550 4221 3827 96500 96550 4400 3988 99500 99550 4578 4150 90550 90600 4046 3668 93550 93600 4224 3830 96550 96600 4403 3991 99550 99600 4581 4153 90600 90650 4049 3671 93600 93650 4227 3832 96600 96650 4406 3994 99600 99650 4584 4155 90650 90700 4052 3673 93650 93700 4230 3835 96650 96700 4409 3997 99650 99700 4587 4158 90700 90750 4055 3676 93700 93750 4233 3838 96700 96750 4412 3999 99700 99750 4590 4161 90750 90800 4058 3679 93750 93800 4236 3840 96750 96800 4415 4002 99750 99800 4593 4164 90800 90850 4061 3681 93800 93850 4239 3843 96800 96850 4418 4005 99800 99850 4596 4166 90850 90900 4064 3684 93850 93900 4242 3846 96850 96900 4420 4007 99850 99900 4599 4169 90900 90950 4067 3687 93900 93950 4245 3848 96900 96950 4423 4010 99900 99950 4602 4172 90950 91000 4070 3689 93950 94000 4248 3851 96950 97000 4426 4013 99950 100000 4605 4174

OHIO TAX TABLES FOR 1998 ONLY 31

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that surplus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax and tax rate before and after reduction The crossed-out part of the table shows the tax and tax rate before reduction The amount shown in the shaded area is the tax and tax rate after reduction

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

1998 IT-1040EZ AND IT-1040 TAX TABLE NO 2

Taxpayers with Ohio taxable income of $100000 or more must use this table

Ohio taxable income (line 5 of Form IT-1040EZ or line 5 of Form IT-1040)

$0mdash 5000 $5000mdash 10000

$10000mdash 15000 $15000mdash 20000 $20000mdash 40000 $40000mdash 80000 $80000mdash 100000

$100000mdash 200000 over 200000

Ohio tax rate before reduction DO NOT USE

743 of Ohio taxable income

$ 3715 plus 1486 of excess over $ 5000

$ 11145 plus 2972 of excess over $ 10000

$ 26065 plus 3715 of excess over $ 15000

$ 44580 plus 4457 of excess over $ 20000

$ 133720 plus 5201 of excess over $ 40000

$ 341760 plus 5943 of excess over $ 80000

$ 460620 plus 69 of excess over $ 100000

$ 1150620 plus 75 of excess over $ 200000

1998 Ohio tax rate after reduction

673 of Ohio taxable income

$ 3365 plus 1347 of excess over $ 5000

$ 10100 plus 2694 of excess over $ 10000

$ 23570 plus 3368 of excess over $ 15000

$ 40410 plus 4040 of excess over $ 20000

$ 121210 plus 4715 of excess over $ 40000

$ 309810 plus 5388 of excess over $ 80000

$ 417570 plus 6255 of excess over $ 100000

$ 1043070 plus 6799 of excess over $ 200000

32

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 1998 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 your county board ofnumbers elections

ADAMS COUNTY Adams CountyOhio Valley Local SD 0101

ALLEN COUNTY 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 Ashland City SD 0301 Hillsdale Local SD 0302

Loudonville-Perrysville Ex Vil SD 0303 Mapleton Local SD 0304

ASHTABULA COUNTY 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 Alexander Local SD 0501 Athens City SD 0502 Federal Hocking Local SD 0503 Nelsonville-York City SD 0504 Trimble Local SD 0505

AUGLAIZE COUNTY 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 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 Eastern Local SD 0801 Fayetteville-Perry Local SD 0802 Georgetown Ex Vil SD 0803 Ripley Union Lewis Huntington Local SD 0804 Western Brown Local SD 0805

BUTLER COUNTY Edgewood City SD 0901 Fairfield City SD 0902 Hamilton City SD 0903 Lakota Local SD 0904

Madison Local SD 0905 MiddletownMonroe City SD 0906

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

CARROLL COUNTY Brown Local SD 1001 Carrollton Ex Vil SD 1002

CHAMPAIGN COUNTY 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 Mad River-Green Local SD 1201 Northeastern Local SD 1203 Northwestern Local SD 1204

Southeastern Local SD 1205 Springfield City SD 1206 Clark-Shawnee Local SD 1207 Tecumseh Local SD 1202

CLERMONT COUNTY 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 Blanchester Local SD 1401 Clinton-Massie Local SD 1402 East Clinton Local SD 1403 Wilmington City SD 1404

COLUMBIANA COUNTY 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 Coshocton City SD 1601 Ridgewood Local SD 1602 River View Local SD 1603

CRAWFORD COUNTY 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 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 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 Ayersville Local SD 2001

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

Northeastern Local SD 2005

DELAWARE COUNTY Big Walnut Local SD 2101 Buckeye Valley Local SD 2102

Delaware City SD 2103 Olentangy Local SD 2104

ERIE COUNTY 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 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 Miami Trace Local SD 2401 Washington Court House City SD 2402

FRANKLIN COUNTY 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 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

School district income tax in effect for 1998

33

GALLIA COUNTY Gallia County Local SD 2701 Gallipolis City SD 2702

GEAUGA COUNTY 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 Beavercreek City SD 2901

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

Sugarcreek Local SD 2905 Xenia City SD2906

Yellow Springs Ex Vil SD 2907

GUERNSEY COUNTY Cambridge City SD3001 East Guernsey Local SD3002 Rolling Hills Local SD 3003

HAMILTON COUNTY Cincinnati City SD3101 Deer Park Community City SD3102 Finneytown Local SD 3103 Forest Hills Local SD 3104 Indian Hill Ex Vil SD 3106 Lockland City SD 3107 Loveland City SD 3108 Madeira City SD 3109 Mariemont City SD3110 Mount Healthy City SD3111 North College Hill City SD 3112 Northwest Local SD 3113 Norwood City SD 3114 Oak Hills Local SD3115 Princeton City SD 3116 Reading Community City SD3117 Southwest Local SD 3118 St Bernard-Elmwood Place City SD 3119 Sycamore Community City SD 3120 Three Rivers Local SD 3121 Winton Woods City SD3105

Wyoming City SD 3122

HANCOCK COUNTY Arcadia Local SD 3201

Arlington Local SD3202 Cory-Rawson Local SD3203

Findlay City SD 3204 Liberty-Benton Local SD 3205 McComb Local SD 3206

Van Buren Local SD3207 Vanlue Local SD3208

HARDIN COUNTY Ada Ex Vil SD3301 Hardin Northern Local SD 3302 Kenton City SD3303 Ridgemont Local SD 3304

Riverdale Local SD3305 Upper Scioto Valley Local SD 3306

HARRISON COUNTY Conotton Valley Union Local SD 3401 Harrison Hills City SD 3402

HENRY COUNTY Holgate Local SD 3501 Liberty Center Local SD3502

Napoleon Area City SD3503 Patrick Henry Local SD3504

HIGHLAND COUNTY Bright Local SD3601 Fairfield Local SD 3602 Greenfield Ex Vil SD 3603

Hillsboro City SD 3604 Lynchburg-Clay Local SD3605

HOCKING COUNTY Logan-Hocking Local SD3701

HOLMES COUNTY East Holmes Local SD3801 West Holmes Local SD 3802

HURON COUNTY Bellevue City SD 3901 Monroeville Local SD 3902

New London Local SD 3903 Norwalk City SD 3904 South Central Local SD3905 Western Reserve Local SD3906

Willard City SD 3907

JACKSON COUNTY Jackson City SD4001 Oak Hill Union Local SD 4002 Wellston City SD4003

JEFFERSON COUNTY Buckeye Local SD 4101 Edison Local SD 4102 Indian Creek Local SD 4103 Steubenville City SD 4104 Toronto City SD 4105

KNOX COUNTY Centerburg Local SD 4201 Danville Local SD 4202

East Knox Local SD 4203 Fredericktown Local SD4204 Mount Vernon City SD4205 LAKE COUNTY Fairport Harbor Ex Vil SD 4301 Kirtland Local SD4302 Madison Local SD 4303 Mentor Ex Vil SD4304 Painesville City Local SD4305 Painesville Township Local SD 4306 Perry Local SD 4307 Wickliffe City SD 4308 Willoughby-Eastlake City SD 4309

LAWRENCE COUNTY Chesapeake Union Ex Vil SD 4401 Dawson-Bryant Local SD4402 Fairland Local SD4403 Ironton City SD4404 Rock Hill Local SD 4405 South Point Local SD 4406 Symmes Valley Local SD4407

LICKING COUNTY Granville Ex Vil SD 4501 Heath City SD4502 Johnstown-Monroe Local SD 4503 Lakewood Local SD 4504 Licking Heights Local SD 4505

Licking Valley Local SD4506 Newark City SD 4507

North Fork Local SD 4508 Northridge Local SD 4509 Southwest Licking Local SD4510

LOGAN COUNTY Bellefontaine City SD4601 Benjamin Logan Local SD 4602 Indian Lake Local SD4603

Riverside Local SD4604

LORAIN COUNTY Amherst Ex Vil SD4701 Avon Lake City SD 4702 Avon Local SD 4703 Clearview Local SD4704 Columbia Local SD 4705 Elyria City SD4706 Firelands Local SD 4707 Keystone Local SD 4708 Lorain City SD4709 Midview Local SD4710 North Ridgeville City SD 4711

Oberlin City SD 4712 Sheffield-Sheffield Lake City SD4713

Wellington Ex Vil SD4715

LUCAS COUNTY Anthony Wayne Local SD4801 Maumee City SD 4802 Oregon City SD 4803 Ottawa Hills Local SD4804 Springfield Local SD 4805 Sylvania City SD 4806 Toledo City SD 4807 Washington Local SD4808

School district income tax in effect for 1998

MADISON COUNTY Jefferson Local SD 4901

Jonathan Alder Local SD4902 London City SD4903 Madison-Plains Local SD 4904

MAHONING COUNTY Austintown Local SD 5001 Boardman Local SD 5002 Campbell City SD5003 Canfield Local SD 5004 Jackson-Milton Local SD 5005 Lowellville Local SD5006 Poland Local SD 5007 Sebring Local SD5008 South Range Local SD 5009 Springfield Local SD 5010 Struthers City SD5011 West Branch Local SD 5012 Western Reserve Local SD5013 Youngstown City SD5014

MARION COUNTY Elgin Local SD 5101 Marion City SD5102 Pleasant Local SD5103 Ridgedale Local SD5104 River Valley Local SD 5105

MEDINA COUNTY Black River Local SD5201 Brunswick City SD 5202 Buckeye Local SD 5203 Cloverleaf Local SD 5204 Highland Local SD 5205 Medina City SD 5206 Wadsworth City SD5207

MEIGS COUNTY Eastern Local SD 5301 Meigs Local SD 5302 Southern Local SD5303

MERCER COUNTY Celina City SD5401 Coldwater Ex Vil SD5402 Fort Recovery Local SD 5406

Marion Local SD 5403 Parkway Local SD 5405

St Henry Consolidated Local SD 5407

MIAMI COUNTY Bethel Local SD5501

Bradford Ex Vil SD 5502 Covington Ex Vil SD5503 Miami East Local SD 5504

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

Tipp City Ex Vil SD 5508 Troy City SD5509

MONROE COUNTY Switzerland of Ohio Local SD 5601

MONTGOMERY COUNTY Brookville Local SD 5701 Centerville City SD5702 Dayton City SD5703 Huber Heights City SD5715 Jefferson Township Local SD 5704 Kettering City SD 5705 Mad River Local SD5706 Miamisburg City SD5707

New Lebanon Local SD 5708 Northmont City SD5709 Northridge Local SD5710 Oakwood City SD5711 Trotwood-Madison City SD 5712

Valley View Local SD5713 Vandalia-Butler City SD5714 West Carrollton City SD5716

MORGAN COUNTY Morgan Local SD 5801

MORROW COUNTY Cardington-Lincoln Local SD 5901

Highland Local SD 5902 Mount Gilead Ex Vil SD 5903 Northmor Local SD 5904

34

MUSKINGUM COUNTY East Muskingum Local SD6001 Franklin Local SD6002 Maysville Local SD 6003 Tri-Valley Local SD 6004 West Muskingum Local SD 6005 Zanesville City SD6006

NOBLE COUNTY Caldwell Ex Vil SD 6101 Noble Local SD 6102

OTTAWA COUNTY Benton-Carroll-Salem Local SD6201 Danbury Local SD 6202 Genoa Area Local SD6203 Middle Bass Local SD6204 North Bass Local SD 6205 Port Clinton City SD6206 Put-In-Bay Local SD 6207

PAULDING COUNTY Antwerp Local SD 6301 Paulding Ex Vil SD 6302 Wayne Trace Local SD6303

PERRY COUNTY Crooksville Ex Vil SD6401 New Lexington City SD 6402 Northern Local SD6403 Southern Local SD6404

PICKAWAY COUNTY Circleville City SD 6501 Logan Elm Local SD 6502

Teays Valley Local SD6503 Westfall Local SD6504

PIKE COUNTY Eastern Local SD 6601 Scioto Valley Local SD 6602 Waverly City SD6603 Western Local SD6604

PORTAGE COUNTY Aurora City SD 6701 Crestwood Local SD6702 Field Local SD6703 James A Garfield Local SD 6704 Kent City SD6705 Ravenna City SD 6706 Rootstown Local SD6707 Southeast Local SD6708 Streetsboro City SD 6709 Waterloo Local SD 6710 Windham Ex Vil SD6711

PREBLE COUNTY College Corner Local SD 6801

National Trail Local SD 6802 Eaton City SD 6803 Preble Shawnee Local SD 6804

Twin Valley Community Local SD6805 Tri-County North Local SD6806

PUTNAM COUNTY Columbus Grove Local SD6901 Continental Local SD 6902

Jennings Local SD 6903 Kalida Local SD 6904

Leipsic Local SD 6905 Miller City-New Cleveland Local SD 6906 Ottawa-Glandorf Local SD6907

Ottoville Local SD6908 Pandora-Gilboa Local SD6909

RICHLAND COUNTY Clear Fork Valley Local SD 7001 Crestview Local SD7002 Lexington Local SD7003 Lucas Local SD7004 Madison Local SD 7005 Mansfield City SD 7006 Ontario Local SD7009

Plymouth Local SD7007 Shelby City SD 7008

ROSS COUNTY Adena Local SD7101 Chillicothe City SD7102 Huntington Local SD7103 Paint Valley Local SD 7104

Scioto Valley Local SD 7105 Union-Scioto Local SD7106 Zane Trace Local SD 7107

SANDUSKY COUNTY Clyde-Green Springs Ex Vil SD7201

Fremont City SD7202 Gibsonburg Ex Vil SD7203 Lakota Local SD 7204 Woodmore Local SD 7205

SCIOTO COUNTY Bloom-Vernon Local SD7301 Clay Local SD7302 Green Local SD 7303 Minford Local SD7304 New Boston Local SD 7305 Northwest Local SD 7306 Portsmouth City SD7307 Valley Local SD 7308 Washington-Nile Local SD7309 Wheelersburg Local SD7310

SENECA COUNTY Bettsville Local SD7401

Fostoria City SD 7402 Hopewell-Loudon Local SD7403

New Riegel Local SD 7404 Old Fort Local SD 7405 Seneca East Local SD7406 Tiffin City SD 7407

SHELBY COUNTY Anna Local SD 7501

Botkins Local SD7502 Fairlawn Local SD7503 Fort Loramie Local SD7504 Hardin-Houston Local SD 7505

Jackson Center Local SD7506 Russia Local SD 7507

Sidney City SD 7508

STARK COUNTY Alliance City SD7601 Canton City SD7602 Canton Local SD7603 Fairless Local SD7604 Jackson Local SD 7605 Lake Local SD 7606 Louisville City SD 7607 Marlington Local SD 7608

Massillon City SD7609 Minerva Local SD7610 North Canton City SD 7611 Northwest Local SD 7612 Osnaburg Local SD7613 Perry Local SD 7614 Plain Local SD7615 Sandy Valley Local SD 7616 Tuslaw Local SD 7617

SUMMIT COUNTY Akron City SD 7701 Barberton City SD 7702 Copley-Fairlawn City SD 7703 Coventry Local SD 7704 Cuyahoga Falls City SD 7705 Green Local SD 7707 Hudson Local SD7708 Manchester Local SD 7706 Mogadore Local SD7709 Nordonia Hills City SD 7710 Norton City SD 7711 Revere Local SD7712 Springfield Local SD 7713 Stow-Munroe Falls City SD 7714 Tallmadge City SD 7715 Twinsburg City SD 7716 Woodridge Local SD 7717

TRUMBULL COUNTY Bloomfield-Mespo Local SD7801 Bristol Local SD 7802 Brookfield Local SD7803 Champion Local SD 7804 Girard City SD7807 Howland Local SD 7808 Hubbard Ex Vil SD7809 Joseph Badger Local SD7810 LaBrae Local SD 7811 Lakeview Local SD 7812 Liberty Local SD 7813

School district income tax in effect for 1998

Lordstown Local SD7814 Maplewood Local SD 7815 Mathews Local SD 7806 McDonald Local SD 7816 Newton Falls Ex Vil SD 7817 Niles City SD7818 Southington Local SD7819 Warren City SD 7820 Weathersfield Local SD7821

TUSCARAWAS COUNTY Claymont City SD7901 Dover City SD 7902 Garaway Local SD7903 Indian Valley Local SD 7904 Newcomerstown Ex Vil SD 7905 New Philadelphia City SD7906 Strasburg-Franklin Local SD7907 Tuscarawas Valley Local SD 7908

UNION COUNTY Fairbanks Local SD 8001

Marysville Ex Vil SD 8002 North Union Local SD8003

VAN WERT COUNTY Crestview Local SD8101 Lincolnview Local SD8102 Van Wert City SD8104

VINTON COUNTY Vinton County Local SD 8201

WARREN COUNTY Carlisle Local SD8301 Franklin City SD8304 Kings Local SD8303 Lebanon City SD 8305 Little Miami Local SD8306 Mason City SD 8307 Springboro Community City SD 8302 Wayne Local SD8308

WASHINGTON COUNTY Belpre City SD8401 Fort Frye Local SD 8402 Frontier Local SD 8403 Marietta City SD8404 Warren Local SD 8405 Wolf Creek Local SD 8406

WAYNE COUNTY Chippewa Local SD8501 Dalton Local SD 8502 Green Local SD 8503 North Central Local SD8504

Northwestern Local SD 8505 Orrville City SD8506 Rittman Ex Vil SD8507 Southeast Local SD8508 Triway Local SD8509 Wooster City SD8510

WILLIAMS COUNTY Bryan City SD8601

Edgerton Local SD 8602 Edon-Northwest Local SD8603 Millcreek-West Unity Local SD8604 Montpelier Ex Vil SD8605 North Central Local SD8606

Stryker Local SD 8607

WOOD COUNTY Bowling Green City SD8701

Eastwood Local SD 8702 Elmwood Local SD8703

Lake Local SD 8704 North Baltimore Local SD8705 Northwood Local SD8706 Otsego Local SD8707

Perrysburg Ex Vil SD 8708 Rossford Ex Vil SD 8709

WYANDOT COUNTY Carey Ex Vil SD 8801

Mohawk Local SD8802 Upper Sandusky Ex Vil SD8803

35

To Determine the School District of Residence

COUNTY BOARD OF ELECTIONS

Adams 937-544-2633 Allen 419-223-8530 Ashland 419-282-4224 Ashtabula 440-576-6915

Athens 740-592-3201 Auglaize 419-738-9231 Belmont 740-676-1025 Brown 937-378-3008

Butler 513-887-3700 Carroll 330-627-2610 Champaign 937-652-1369 Clark 937-328-2491 2492 2604

Clermont 513-732-7275 Clinton 937-382-3537 Columbiana 330-424-1448 Coshocton 740-622-1117

Crawford 419-562-8721 Cuyahoga 216-443-3200 Darke 937-548-1835 Defiance 419-782-2906 8543

Delaware 740-368-1780 Erie 419-627-7601 Fairfield 740-687-7000 Fayette 740-335-1190

Franklin 614-462-3100 Fulton 419-335-6841 Gallia 740-446-1600 Geauga 440-285-2222 ext 5930

Greene 937-376-7470 Guernsey 740-432-2680 Hamilton 513-632-7031 Hancock 419-422-3245

Hardin 419-674-2211 Harrison 740-942-8866 Henry 419-592-7956 Highland 937-393-9961

Hocking 740-380-8683 Holmes 330-674-5921 Huron 419-668-8238 Jackson 740-286-2905

Jefferson 740-283-8522 Knox 740-397-2188 Lake 440-350-2700 Lawrence 740-532-0444

Call the County Board of Elections

COUNTY

Licking Logan Lorain Lucas

Madison Mahoning Marion Medina

Meigs Mercer Miami Monroe

Montgomery Morgan Morrow Muskingum

Noble Ottawa Paulding Perry

Pickaway Pike Portage Preble

Putnam Richland Ross Sandusky

Scioto Seneca Shelby Stark

Summit Trumbull Tuscarawas Union

Van Wert Vinton Warren Washington

Wayne Williams Wood Wyandot

BOARD OF ELECTIONS

740-349-8683 937-599-7255 440-244-3186 440-322-8228 419-213-4001

740-852-9424 330-783-2474 740-387-9631 330-722-9278

740-992-2697 419-586-2215 937-332-6926 740-472-0929

937-225-5656 740-962-3116 419-946-4026 740-455-7120

740-732-2057 419-734-6880 419-399-8230 740-342-2134

740-474-1100 8077 740-947-4512 2039 330-297-3511 937-456-8117

419-523-3343 419-774-5530 740-775-2350 419-334-6180

740-353-4178 419-447-4424 937-498-7207 330-438-8683

330-643-5200 330-369-4050 330-343-8819 937-642-2836

419-238-4192 740-596-5855 513-695-1358 740-374-6828

330-287-5480 419-636-1854 419-354-9120 419-294-1226

36 70998

n

n

I I I

I I I I

I I I I I I

I I I I I I I I

I I I

I I I I

I I I I

I I I I I

1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 i i 1 1 1

- 111111111111

IT-10 OHIO Information Notice 1998 For the year January 1-December 31 1998 or other taxable year beginning ________________________ 1998 and ending ________________________ 19_____

TY

PE

OR

PR

INT

TY

PE O

R P

RIN

T

Your first name Initial Last name Your social security number Filing Statusmdashcheck only one

n Single Notice

n Joint Notice

If a joint notice spousersquos first name Initial Last name Spousersquos social security number

Home address (number and street) PLACE LABEL HERE Apt No Ohio county

City town or post office state and ZIP code Ohio Public School District Number

s

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 7

I AM NOT REQUIRED TO FILE A 1998 OHIO INCOME TAX RETURN BECAUSE

1 I MOVED OUT OF THE STATE OF OHIO IN 1997 AND HAD NO INCOME IN OHIO DURING 1998

I MOVED TO ______________________________ DATE MOVED ______________________________

2 IN 1998 I WAS A RESIDENT OF ONE OF THE FOLLOWING STATES (CIRCLE STATE) KENTUCKY INDIANA WEST VIRGINIA MICHIGAN OR PENNSYLVANIA AND I 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 WE MAY ASK YOU LATER ON 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 1998

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)

OHIO IT-40P 1998PINCOME TAX PAYMENT VOUCHER Please use UPPER CASE letters to print the first three letters of

Taxpayerrsquos last name Spousersquos last name Your first name Initial Last name

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

(if joint filing)

Your Social Security Number

Spousersquos Number

(if joint filing)

Dollars Cents Return this voucher with check or money order payable to TREASURER OF STATE OF OHIO and mail to AMOUNT OF OHIO DEPrsquoT OF TAXATION PO BOX 182131 COLUMBUS OHIO 43218-2131 PAYMENT

s $

37

HOW TO GET OHIO TAX INFORMATION Do you want information by telephone - FAST FAST (Fast Answers about State Taxes) is an auto-mated phone system where you can get the status of your 1998 refund or get answers to the 23 most fre-quently asked tax questions Recorded tax information will be available 24 hours a day seven days a week

How do I use FAST to get refund information You can check on the status of your 1998 Ohio Income Tax refund by calling toll free 1-800-282-1784 You will be required to provide your social security number and your refund amount We will then tell you if your refund has been processed and when you can expect your refund Refund information will occasionally not be available due to system maintenance Refund pro-cessing takes from six to eight weeks You are limited to one refund information call every three days

Do you want to access us on the Internet Visit the State of Ohio Internet Web Site at wwwstateohustax You can get answers to the 23 most frequently asked tax questions as well as tax forms Publications Information Releases Tax Rules and Statistics

Do you want to visit us in person The addresses for our district offices are found on page 39 of this booklet

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 to a tax question If you write be sure to include your social security number Our address is found on page 39 of this booklet

How do I use FAST to answer a tax question You can listen to answers for the following 23 most frequently asked questions by calling toll free 1-800-282-1780 A pre-recorded message will follow each

Forms Information bull Where can I pick up Ohio income tax forms bull How can I get a copy of my Ohio income tax return bull What should I do if I need a paper copy of my

Telefile return

Filing Requirements bull I moved into Ohio last year How do I file bull How can I get an extension of time to file my Ohio

income tax return bull Where do I send my Ohio income tax return bull I never received a W-2 form What do I do bull What should I do if I need to correct my Telefile

return bull What should I do if the IRS examined and changed

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

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

an Ohio return bull Can my children claim themselves on their Ohio

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

Refund Problems bull I moved since I filed my Ohio return How can I get

my refund bull My spouse passed away but my refund check has

both our names on it What should I do bull Irsquom due a refund Do I still need to file an Ohio

income tax return bull Irsquove either lost my refund check or it was stolen

What should I do

Payment Information bull Why was my Ohio withholding disallowed bull Should I file my Ohio income tax return even though

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

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

income taxes bull Can I pay my taxes with a credit card

Ohio School District Information bull How do I find out what school district I live in bull What do I do if my employer mistakenly withheld

Ohio school district income tax

38

ii11imi111 11111 11 11 111 1

0

TAXPAYER ASSISTANCE

By Internet STATE OF OHIO INTERNET WEBSITE

Tax Forms Instructions wwwstateohustax FAST Tax Questions

By Phone TOLL FREE TELEPHONE NUMBERS

Toll Free 24 Hour Refund Hotline 1-800-282-1784 Toll Free Form Requests 1-800-282-1782 Toll Free Tax Questions 1-800-282-1780

Walk-in Ohio Department of Taxation District Office Locations Walk-in services are available at all office locations Monday through Friday 800 am to 500 pm

AKRON DISTRICT OFFICE CINCINNATI DISTRICT OFFICE CLEVELAND DISTRICT OFFICE 161 South High Street 900 Dalton Avenue at West 8th Street 615 West Superior Avenue Suite 501 Cincinnati Ohio 45203-1171 Fifth Floor Room 570 Akron Ohio 44308-1600 Cleveland Ohio 44113-1891

COLUMBUS DISTRICT OFFICE DAYTON DISTRICT OFFICE LIMA DISTRICT OFFICE 1880 East Dublin-Granville Road Centre City Offices 1303 Bellefontaine Avenue Columbus Ohio 43229-3529 15 East Fourth Street Room 510 Lima Ohio 45804-3199

Dayton Ohio 45402-2162

TOLEDO DISTRICT OFFICE YOUNGSTOWN DISTRICT OFFICE ZANESVILLE DISTRICT OFFICE One Government Center Stambaugh Building 601 Underwood Street Suite 1400 44 Federal Plaza Central 300 Zanesville Ohio 43701-3786 Toledo Ohio 43604-2232 Youngstown Ohio 44503-1651

Written Ohio Department of Taxation Taxpayer Services Mailing address

Ohio Department of Taxation Taxpayer ServiceCentral Registration Division Taxpayer Services Response Section PO Box 182382 Columbus Ohio 43218-2382

For Deaf Hard of Hearing or Speech Impaired who use TTY or TDD only Please contact the Ohio Relay Service at 1-800-750-0750 and give the Communication Assistant the Ohio Department of Taxation telephone number that you wish to contact

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 loca-tions in your area call the Internal Revenue Service at 1-800-829-1040 If you received an Ohio andor Federal income tax pack-age in the mail take them with you when you go for help

The Ohio Department of Taxation is an Equal Opportunity Employer

39

OHIO Department of Taxation Columbus Ohio 43270

  • Untitled
    • 2
Page 2: Individual Income Tax · Individual Income Tax Forms and Instructions This booklet contains 2 copies of Form IT-1040, the standard Ohio income tax form AND Form IT-1040 EZ, the short

-

I ---

4~ I --

I

Index Page Business credits 13 Change your return 7 Child care credit 19 Deceased taxpayer 6 Due date 5 Estimated payments 7 Extension of time 6 FAST 38 Filing requirements 45 Form requests 39 Joint filing credit 1013 Medical savings accrsquot 718 Military 7 Ohio political party fund 9 Ohio residency status 9 Part-year residents 621 Penalties amp interest 6 Political contr credit 20 Privacy Act 9 Retirement credit 19 School district no 33-35 Sr citizenrsquos credit 19 Tax help 39

New for 1998

New Expanded EZ We have redesigned the IT-1040EZ to allow more tax-payers to use the ldquoeasierrdquo form

Exemption Increased Your personal exemption deduction was increased for 1998 The personal exemp-tion claimed by the taxpay-er and their spouse has been set at $950 The dependent exemption remains at $1050

Dear Ohio Taxpayer

These are your 1998 Ohio Income Tax Return Forms IT-1040EZ and IT-1040 with Instructions Thank you for making the Ohio tax system work by filing your tax returns on a timely basis

Eligibility to use the Form IT-1040EZ has been significantly expanded this year You may be able to use the ldquoeasierrdquo income tax return if

1) you are a full year Ohio resident and 2) your only deduction is for state or municipal income tax overpayments and 3) your only credits are the joint filing credit and the exemption credit

Check the more detailed instructions on page 4 to see if you qualify

Due to law changes your personal exemption has been increased to $950 and the dependent exemption is $1050 for 1998 In addition tax rates were reduced by 9339 from the statutory rate For more information regarding this tax reduction please read below

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 38 for more details Forms and instructions are available at HTTPwwwstateohustax which is our internet ldquoaddressrdquo

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

Sincerely

Roger W Tracy Tax Commissioner

Under Ohio law when the state ends its fiscal year with a significant budget surplus that surplus is refunded to taxpayers through a tem-porary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

The tax tables on pages 22 to 32 show the tax before and after reduction The crossed-out amount is the tax before reduction The amount shown in the shaded area is the tax after reduction

Use the shaded part of the tax tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

THE TAX TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

2

Tax Dollars 1998

The charts show where Ohios

tax dollars come from and the

programs and services this

money supports

The first chart shows that about

42 cents of each dollar comes

from the state income tax and

another 36 cents from the state

sales tax The second chart

shows that education--public

schools and colleges--comshy

mands almost half of every state

dollar spent Elementary and

secondary schools receive 32

cents from each dollar while colshy

leges and universities are alloshy

cated 16 cents The full range of

human services is supported by

a 29-cent share When combined

with education these three catshy

egories total 77 cents or threeshy

fourths of every tax dollar

These figures represent the

states General Revenue Fund

for the fiscal year which ended

June 30 1998 excluding welfare

reimbursement

Where the Tax Dollar Comes From

Cigarette amp Alcohol Taxes

Income Tax

42cent

Where the Tax Dollar Goes

Other

1cent

Property Tax Relief

3

Which form should I use

Why spend unnecessary time preparing your Ohio taxes If you are a full year Ohio resident who does not make estimated payments you may be eligible to file the new expanded Form IT-1040EZ There are restrictions as to deductions and credits allowed on the new ldquoEZrdquo so please read the instructions carefully

Residency Status

USE IT-1040EZ

If you were a full year Ohio resident for 1998

USE IT-1040

For any Residency Status

Filing Status For any filing status For any filing status

Dependents For all personal and dependent exemp-tions that you are entitled to claim

For all personal and dependent exemp-tions that you are entitled to claim

Ohio Adjustments to Income

If you have no Ohio adjustments to income or if your only adjustment is for state or municipal income tax over-payments included in your federal adjusted gross income

If you have Ohio adjustments to income in addition to or other than state or municipal income tax overpay-ments included in your federal adjusted gross income

Please see Schedule A on the back of Form IT-1040 for a complete list of the Ohio adjustments or read the instruc-tions found in this booklet

Tax Credits If you have no credits other than the exemption credit and joint filing credit

For all applicable Ohio credits Some common credits include Retirement income credit Senior citizenrsquos credit Child and dependent care credit Lump sum retirement credit Job training credit Ohio political contributions credit Resident credit

Payments If you have no payments or credits other than withholding shown on Form(s) W-2 and 1099

If you have any of the following Withholding from all sources Estimated tax payments Payments made with Form IT-40P

4

--

~ ------

+ti+ ------

General Information

Tax Return Required

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 non-resident who directly as a sole proprietor or through a partnership S corporation or a limited liability company earns or receives income from Ohio sources There are some people who do not have to file an Ohio income tax return You do have to file an Ohio return if you Have completed Schedule A (on the back of the Ohio Form IT-1040) Had Ohio tax withheld Are due an Ohio income tax refund Are single under age 65 AND your Federal Adjusted Gross Income is $4050 or more Are single age 65 or over AND your Federal Adjusted Gross Income is $8750 or more Are married filing jointly under age 65 AND your Federal Adjusted Gross Income is $7450 or more Are married filing jointly age 65 or over AND your Federal Adjusted Gross Income is $11150 or more You do not have to file an Ohio return if Your only source of income is retirement income (as defined on page 19 line 46 instructions) which is eligible for the

Retirement Income Credit AND the credit (line 46) is the same or larger than your tax before credits (line 6) You are eligible for the SENIOR CITIZEN CREDIT AND your tax before credits (line 6) is $50 or less Your exemption amount on line 4 is the same as or more than your Ohio adjusted gross income (line 3) 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 Information Notice (IT-10) on page 37 of this booklet

Where and When do I File File on or before April 15 1999 for calendar year 1998 Returns for other tax periods are due on the 15th day of the fourth month following the close of your taxable year Mail your return to the address noted below If you do not owe any taxes with your return and you are not expecting a refund send your return to the address for Refunds and Credits

IT-1040 REFUNDCREDIT REQUESTED OHIO DEPARTMENT OF TAXATION PO BOX 2679 COLUMBUS OH 43270-2679

IT-1040EZ REFUND REQUESTED OHIO DEPARTMENT OF TAXATION PO BOX 182294 COLUMBUS OH 43218-2294

IT-1040 PAYMENT ENCLOSED OHIO DEPARTMENT OF TAXATION PO BOX 2057 COLUMBUS OH 43270-2057

IT-1040EZ PAYMENT ENCLOSED OHIO DEPARTMENT OF TAXATION PO BOX 182850 COLUMBUS OH 43218-2850

What Tax Records Do I Need to Keep Keep a copy of your completed income tax return Also keep copies of any papers you used to prepare your return Keep these records for at least 4 years from the later of the filing due date or the date you filed the return Your tax return may be audited by the Ohio Department of Taxation If it is you must be able to prove all claims and items listed on your return

Can Dependent Children Claim Themselves if They File Their Own Tax Return Yes Ohio law differs from federal law by permitting dependents who are claimed on their parentrsquos tax return to claim themselves on their own tax return

Receipt What if I Want a Receipt to Prove That I Paid Your cancelled check may be used as proof of receipt of your tax payment If you make payment with a money order be sure to keep your copy for your records

5

bull bull 1 -~ I bullbull

ast Will And Testament

Form 1310 ~ tatement of Person Claiming Refund

How do Investors in a Pass-Through Entity Report Income A pass-through entity is generally a partnership S corporation or limited liability company treated as a partnership for fed-eral income tax purposes Investors in a pass-through entity must file Form IT-1040 However such investors do not have to file Form IT-1040 if ALL of the following apply

the investor is a full year nonresident AND the pass-through entity files Form IT-4708 on behalf of the investor AND the investor has no other Ohio source income or if the investor has other Ohio source income that income is also

reported on other IT-4708rsquos

How do Nonresidents or Part-Year Residents Engaged in Business Apportion Income A nonresident or part-year resident who is engaged in business (directly or through a partnership S corporation or limited liability company) with activities inside Ohio must apportion their income inside of and outside of Ohio If you are an investor who files Form IT-1040 you may use Form IT-2023 to help determine the proper amount of credit to claim in Schedule D of Form IT-1040

What If a Taxpayer Has Died If a taxpayer died before filing a return for 1998 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 administrator or anyone who is in charge of the deceased personrsquos property Use the same form and filing status that the taxpayer would have used if living 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 cer-tificate 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 decedent or add an execu-torrsquos name)

What if I Need More Time to File If you need more time to file your Ohio return you must first qualify for an extension of time to file your federal 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 have 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 Even if you qualify for and elect to take a federal and Ohio extension of time to file your tax return you must pay the bal-ance of your Ohio income tax by April 15 1999 Ohio Form IT-40P should accompany your payment Be sure you write your social security number on your check and the phrase ldquo1998 IT-40P Paymentrdquo You must file a standard Form IT-1040 to claim the IT-40P payment You will owe interest and could owe penalties on any amount of the 1998 tax which you do not pay by April 15 1999 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

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 fail to file your Ohio Income Tax Return by 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 1999 However this penalty may not apply if you 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 1999) 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 1998 is 9 and for 1999 is 8

$ May I Round to the Nearest Dollar Yes In rounding to the nearest whole dollar drop any cents less than 50 cents Increase amounts from 50 cents to 99 cents to the next higher dollar

6

Tbull 1040X Ohio Amended ncome Tax Return

Estimate Yes or No

Do I Have to Pay Estimated Tax in 1999 You must pay estimated tax if your 1998 tax after withholding will be more than $300 If you are required to pay estimated tax file a 1999 Ohio Estimated Income Tax Return (Form IT-1040ES) You can get this form from one of the offices listed on page 39 of this booklet CAUTION 1999 estimated tax payments are due on April 15 1999 June 15 1999 September 15 1999 and January 18 2000 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 1999 tax after withholding is less than $300 File a revised Form IT-4 (Employee Withholding Exemption Certificate) with your employer

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 1998 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 9

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 off the Internet (see page 2 letter) or by contacting one of the offices listed on page 39 of this book-let If you correct your federal income tax return or if you are audited by the Internal Revenue Service you must file Ohio Form IT-1040X 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 penal-ities be sure to file your Ohio amended return within 60 days of the final determination of the federal change

Do I Have to File a School District Income Tax Form Certain Ohio school districts have an additional income tax These school districts are marked with an asterisk () on pages 33 to 35 in this booklet If you lived in one of these districts during all or part of 1998 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 that 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 page 39 of this booklet

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 holderrsquos spouse and qualified dependents A medical savings account can be opened by or on behalf of a person that participates in either a sick-ness and accident plan a plan offered by a Health Maintenance Organization 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 a federally or state chartered bank savings and loan association savings bank or credit union a trust company authorized to act as fiduciary an insurer authorized under Ohiorsquos insurance laws a dealer or a salesperson licensed under Ohiorsquos securities laws an administrator licensed under Ohiorsquos third party administrator law a certified public accountant an employer that administers an employee benefit plan or a health maintenance organization Account holders are generally permitted to withdraw the funds at any time for any reason However account administra-tors may not release any funds during the year of deposit except for reimbursement of eligible medical expenses Any withdrawals for a non-qualifying medical purpose may result in increased Ohio taxes 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 qualified dependent is any of the following the account holderrsquos child if under 19 years of age or if under 23 years of age if a full-time student at an accredited

college or university the account holderrsquos child who is not self-sufficient due to physical or mental disorders or impairments or 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

7

Your social security number

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 always presentto ensure that your social security

number is entered correctly onto our computer files

651-00-1492 59 KENNETH L SMITH 300 HOMETOWN OH

Your name and address

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

CAR-RT SORT CR01

2503

45300-3253

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

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

Instructions for top of the forms Name address social security number and county

Did you receive a label with the correct information

YES NO ccedilccedilAfter 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 spousesrsquo 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 live

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 qualifying widow(er) 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

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 33 34 and 35 of for the majority of 1998 and write it in the space provided this booklet Non-residents should enter 9999 in the space provided

8

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 1998 in the space provided

Part Year Resident Mark this box if you moved into or out of Ohio during 1998 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 21) 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 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 Form IT-1040 or Line 10 of Form IT-1040EZ) of $1 or more you may choose to have $1 go to this fund by checking the YES box on the return If you file a joint return and have tax (line 14 of Form IT-1040 or Line 10 of Form IT-1040EZ) 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 We ask for tax return information to carry out Ohiorsquos income tax laws We need this information to figure and collect the right

The Privacy Act says that when we ask you for information we amount of tax We may give this information to the Internalmust first tell you our legal right to ask for the information why Revenue Service the Ohio Attorney General tax agencies inwe are asking for it and how we will use the information We Ohio cities other states and provinces the US Department ofmust also tell you what could happen if we do not receive it and Justice and other federal agencies as provided by lawwhether your response is voluntary required to obtain a bene-fit or mandatory under the 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 youThis notice applies to all papers you file with us including this may be charged penalties and in certain cases you may betax return It also applies to any questions that we need to ask subject to criminal prosecution We may also have to disallowyou so we can complete correct or process your return figure the exemptions exclusions credits deductions or adjustmentsyour tax and collect tax interest and penalties shown on the tax return This could make the tax higher or delay Our legal right to ask for information is Ohio Revised Code sec- any refund Interest and penalty may also be charged tion 574708(F) This section says that you must file a return or Keep this notice with your records It may help you if we ask forstatement with us for any tax for which you are liable and that further information If you have any questions about the rules foryou must show your social security number on what you file filing or giving information please call or visit any of our officesThis 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

9

0

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

Personal and Dependent Exemption Worksheet Line 1 Personal exemption for yourself 950 Line 2 If joint return enter $950 for your

spouse Line 3 Number of dependents that you

claim _____ times $1050 Line 4 Total of lines 1 2 and 3 Enter the amount shown on line 4 of this worksheet on line 4 of your form IT-1040EZ

1 $________

2 $________

3 $________ 4 $________

Enter the amount from your 1998 federal income tax return

Use Form 1040 line 33 OR Form 1040A line 18 OR Form 1040EZ line 4 OR Form 1040-TEL adjusted gross income

STOP In all cases your line 1 must match your federal adjusted gross income reported on your federal

income tax return There are no exceptions to this requirement

EZ Line 2 mdash State or Municipal Overpayments

Deduct on line 2 the amount of state and municipal income tax overpayments appearing on line 10 of your Federal Form 1040

EZ Line 3 mdash Ohio Adjusted Gross Income

Deduct line 2 from line 1

EZ Line 4 mdash Exemptions and Dependents

Personal Exemption for You and Your Spouse You get a personal exemption of $950 for yourself and an additional $950 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

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 tax return You get a $1050 deduction for each dependent exemption Note that the amount allowed for a dependent exemption is differ-ent than the amount allowed for a personal exemption Write the number of your dependents on line 3 of the personal and dependent worksheet

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 parentsrsquo Ohio tax return may claim the $950 personal exemption on their own Ohio tax return and their parents may use the $1050 dependent exemption for that same child on the par-entsrsquo Ohio tax return

EZ Line 5 mdash Ohio Taxable Income

Subtract line 4 from line 3 If the amount on line 4 is larger than line 3 enter ldquo0rdquo on line 5 You do not owe any Ohio income tax If you had Ohio tax withheld you must complete the rest of the return to get a refund

EZ Line 6 mdash Ohio Tax before Credits

Figure your tax on your Ohio taxable income using the tax tables on pages 22 through 32 If your taxable income is less than $100000 your tax

has been figured for you as shown in Table 1 If your taxable income is $100000 or more you must

use Table 2

EZ Line 7 mdash Exemption Credit

Multiply your total number of personal and dependent exemptions by $20 and enter the amount on line 7

EZ Line 8 mdash Tax less Exemption

Subtract line 7 from line 6 If your total credit on line 7 is larger than your tax on

line 6 enter a ldquo0rdquo on line 8 and line 10

EZ Line 9 mdash Joint Filing Credit

If you are a married couple filing a joint Ohio income tax return you may be entitled to a joint filing credit You can take this credit only if each spouse has Ohio Adjusted Gross Income of $500 or more not counting income from interest dividends royalties rents capital gains and state or munici-pal income tax refunds Find your Ohio taxable income in the first column on the following page The second column then tells you what percent of your tax on line 8 will be your Joint Filing Credit Multiply your tax by this percent and enter the amount on line 9 Enter the percent in the space provided

10

ii DIVISION OF

WILDLIFE

Natural Areas

~bullI5J bull Check Us

EZ Line 9 mdash Joint Filing Credit Contrsquod

If you do not qualify for the Joint Filing Credit enter ldquo0rdquo on line 9

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 8 More than $25000

but not more than $50000 15 of line 8 More than $50000

but not more than $75000 10 of line 8 More than $75000 5 of line 8 The credit is limited to a maximum of $650

EXAMPLE If your Ohio taxable income on line 5 was $23000 AND the tax amount on line 8 is $48600 THEN the Joint Filing Credit will be $48600 X 20 = $9720

If either spouse does not have a W-2 form showing $500 or more of Ohio income you must attach a separate statement to your return explaining what the income is

EZ Line 10 mdash Tax less Joint Filing Credit

Subtract line 9 from line 8

EZ Line 11 mdash Ohio Tax Withheld

Enter the total amount of Ohio tax withheld This is shown normally on your tax statement (W-2 W-2G or 1099R) Form(s) in box 18 ATTACH READABLE STATE copies of your W-2

W-2G OR 1099R Forms to the front of Form IT-1040EZ You cannot claim taxes withheld for another state or a

city or a school district on the Ohio return

EZ Line 12 mdash Refund

If line 11 is larger than line 10 you have a refund Subtract line 10 from line 11 and enter the amount of your refund on line 12

CAUTION If you move after filing your tax return and you are expecting a refund notify the Post Office servic-ing your old address Fill out a change of address form at the Post Office

EZ Line 13 mdash Amount You Owe

If line 10 is larger than line 11 you owe more tax Subtract line 11 from line 10 and enter the tax you owe on line 13

Caution You may be charged interest penalty for not paying enough tax during the year You may have to pay an interest penalty if the Amount You Owe (line 13) is more than $300 and both of the following apply

The amount of your 1998 Ohio tax withheld (line 11) is less than 90 of your 1998 tax (line 10) less $300 and

The amount of your 1998 Ohio tax withheld was less than 100 of your 1997 tax (line 14 1997 IT-1040 or line 2 1997 IT-1040EZ) less $300

If you owe an interest penalty you may choose to have us calculate the interest penalty for you and we will send you a bill However if you want to figure your interest penalty yourself on the Ohio Form IT-2210 you must file the stan-dard Form IT-1040 to do so

EZ Line 14 and 15 mdash Wildlife and Natural Areas Donations Checkoff

If you have a refund on line 12 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 confidentiality of your tax return these programs cannot know who donates and are therefore unable to thank you directly for your dona-tions They wish to express their sincere appreciation to those taxpayers who supported the protection of Ohiorsquos natural her-itage last year

Line 14 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 and conduct research projects of critical importance to wildlife populations

Line 15 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 Give nature a chance -support natural areas CAUTION You should not deduct the amount of your donation from your refund Any donations shown will automatically reduce the amount of the refund that will be sent to you If you decide to donate this decision is final If you do not wish to donate leave lines 14 and 15 blank If you do not have a refund on line 12 but you want to donate to protect Ohiorsquos natural heritage DONrsquoT DO IT ON YOUR INCOME TAX FORM A more complete explanation of the Natural Areas and Wildlife checkoff donations including how to donate when you donrsquot have a refund can be found in the IT-1040 line instruction for lines 21 and 22 on pages 14 and 15

11

0

950

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

Enter the amount from your 1998 federal income tax return

Use Form 1040 line 33 OR Form 1040A line 18 OR Form 1040EZ line 4 OR Form 1040-Tel adjusted gross income

In all cases your line 1 must match your federalSTOP 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 45) on the back of the return has a list of additions and deductions to your Ohio income Turn to pages 16 17 and 18 and read the additions required and the deductions to which you may be entitledbull 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 45 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 $950 for yourself and an additional $950 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

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 a $1050 deduction for each dependent exemption Note that the amount allowed for a dependent exemption is different than the amount allowed for a personal exemption Write the number of your dependents on line 3 of the person-al and dependent exemption worksheet

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 parentsrsquo Ohio tax return may claim the $950 personal exemption on their own Ohio tax return and their parents may use the $1050 dependent exemption for that same child on the par-entsrsquo Ohio tax return

Personal and Dependent Exemption Worksheet Line 1 Personal Exemption for yourself 1 $________ Line 2 If joint return enter $950 for your

spouse 2 $________ Line 3 Number of dependents that you

claim _____ times $1050 3 $________ Line 4 Total of lines 1 2 and 3 4 $________ Enter the amount shown on line 4 of this worksheet on line 4 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 22 through 32 bull If your taxable income is less than $100000 your tax has

been figured for you as shown in Table 1 on pages 22 through 31 or you may use Table 2 on page 32

bull If your taxable income is $100000 or more you must use Table 2 on page 32 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 19and 20 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 53 onto line 7 bull If you have no credits from Schedule B enter ldquo0rdquo on line 7

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 and line 14

12

0

0

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 below The second col-umn 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 pro-vided This credit is limited to a maximum of $650

If you have deducted an amount on Schedule A ofSTOP your Ohio return you may not be entitled to the joint filing credit unless each spouse has other sources of qual-ifying income totaling $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 not qualify for Ohiorsquos joint filing credit However if Mary had another source of qualifying income of $500 or more not deducted in Schedule A the Brownrsquos would qualify for the credit mdash If you do not qualify for the Joint Filing Credit enter ldquo0rdquo on line 11 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 $48600 THEN The Joint Filing Credit will be $48600

x 20 $9720 = 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 21 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 ldquoSrdquo corporation or a limited liability compa-ny you may qualify for a business credit Nonrefundable business credits must be calculated on Schedule E (available at any of our offices listed on page 39 of this booklet) A refundable Jobs Credit is available for qualifying businesses See the instructions for line 17a for further information NONREFUNDABLE BUSINESS CREDITS INCLUDE bull Credits for manufacturing bull Enterprise Zone Credits

investments bull Credits for Child Care 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 If your total credits on line 13 are more or equal to your tax on line 12 enter ldquo0rdquo on line 14

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 W-2G or 1099R) Form(s) in box 18bull ATTACH READABLE STATE copies of your W-2

W-2G 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 1998 and Amount of 1997 Overpayment Credited to 1998

Enter the total estimated income tax payments submitted on your 1998 Form IT-1040ES including payments made on Form IT-40P plus any overpayment you credited to 1998 from your 1997 IT-1040 line 23

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

Line 17a 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 17a 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

1313

0

ik DIVISION OF

WILDLIFE

Natural Areas

~middotI~ - Check Us

Line 17b mdash Refundable Pass-Through Entity Credits

If you are a direct or indirect investor in a pass-through enti-ty that filed and paid Ohio tax on Form IT-4708 (Master Return for Pass-through Entities) or Form IT-1140 you should enter the amount of tax paid on your behalf Investors who claim this credit for taxes paid on their behalf must attach Federal K-1rsquos which reflect the amount of Ohio tax paid The K-1 should show the amount of the distributive share of income the amount of Ohio tax paid the legal name of the entity and the entityrsquos federal employer identification num-ber (FEIN) Enter the total of lines 17a and 17b on line 17

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 1998 Ohio tax withheld including pass-through entity tax withheld (lines 15 and 17b 1998 IT-1040) is less than both of the fol-lowingbull 90 of your 1998 Ohio income tax (line 14 1998 IT-

1040) less $300 andbull 100 of your 1997 Ohio income tax (line 14 1997 IT-

1040 or line 2 1997 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 find that you owe an interest penalty we will send you a bill mdash but see ldquolowering your interest 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 1998 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 returnbull 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

If you have an overpayment on line 20 of your 1998STOP Form IT-1040 but 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 1999) or the net amount on line 24

Line 21 and 22 mdash Wildlife and Natural Areas Checkoff

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 and conduct research projects of critical importance to wildlife populations Donations to this fund have enabled the Division of Wildlife to increase the number of nesting bald eagles reintroduce river otters peregrine falcons paddlefish and trumpeter swans With 127 animals classifed as endangered in the state and crit-ical habitat being lost to development the effort is far from fin-ished Please join us in securing a future for wildlife currently in jeop-ardy by making a donation Your financial help will benefit native wildlife and enhance the quality of life for all Ohioans

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

14

0

0

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

A donation will reduce the amount of the refundSTOP 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 nature preserves scenic rivers

and endangered species protection make your check out to Natural Areas and Preserves Special Account

bull If you want to donate to endangered wildlife species and biodiversity projects make your check out to Nongame and Endangered Wildlife 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 1999 Estimated Income Tax

You may apply part or all of your overpayment on line 20 to your 1999 Ohio Income Tax Enter on line 23 the amount of the overpayment that you want to apply to 1999 However if you want to credit your entire overpayment to 1999 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

If you move after filing your tax return and you areSTOP expecting a refund notify the Post Office serving

your old address Fill out a change of address form for the Post Office

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

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

ccedilccedil

15

0

0

Schedule AmdashAdjustments to Income Additions

Line 25 mdash Government Interest or Dividends from Other States

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

Line 26 mdash US Government ObligationsComplex Trust Income

Enter interest or dividends on obligations of the United States government that are exempt from federal taxation but not exempt from state taxation Attach an explanation Also 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 27 mdash Pass-Through Entity Addback

Add any Form IT-1140 taxes shown on your Federal K-1rsquos

Line 28 mdash Losses on Ohio Public Obligations

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

Line 29 mdash Non-qualifying Medical Savings Account Withdrawals

SEE WORKSHEET ON PAGE 18

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

Deductions Any amounts deducted on lines 31 through 43 mustSTOP be included in your Federal Adjusted Gross Income

line 1 of the Ohio Return

Line 31 mdash Federal Interest and Dividends

Enter interest income (included in line 1) from obligations issued by the United States government or its possessionster-ritories 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 list-ing Examples of interest income that are not deductible bull Interest paid by the IRS on a federal income tax refundbull 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 you were a full year resident of one of these states bull your only source of income was from wages salaries tips

or commissions and bull you did not have Ohio tax withheld

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 line 32

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 nonresident credit in Schedule D

Note Residents of these neighboring states who work in Ohio should complete Form IT-4NR and give it to their employer to stop Ohio withholding for 1999

Wages salaries tips and commissions earned bySTOP Ohio residents in these neighboring 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 the amount withheld for the other state on line 15

Line 33 mdash State or Municipal Refund

Deduct on line 33 the amount of state and municipal income tax overpayments appearing on line 10 of your Federal Form 1040

Line 34 mdash Disability and Survivorship Benefits

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 considered retirement or pension benefits and are no longer deductible (See instructions for line 46 for the proper treat-ment of retirement benefits)

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

16

0

0

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 Benefitsbull Tier I and Tier II Railroad Retirement Benefits bull Supplemental Railroad Retirement Benefits bull Dual Railroad Retirement Benefits bull Railroad Disability and Unemployment Benefits

Line 37 mdash Interest from Ohio Public and Purchase Obligations and the Gain from the Sale or Disposition of Ohio Public Obligations

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 1998 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 1997 federal income tax return In 1998 he received a reimbursement of $200 of the medical expenses from his insurance company which he reported as income on line 21 of his 1998 federal income tax return Mr Brown is entitled to deduct the $200 reimburse-ment on line 39 of his Ohio income tax return

Do not deduct on this line state or municipal incomeSTOP tax overpayments (see line 33)

Line 40 mdash Repayment of Income Reported in a Prior Year

Deduct interest income earned from Ohio Public and Purchase Obligations if the interest income is included in your Federal Adjusted Gross Income You may also deduct any gains resulting from the sale or disposition of Ohio Public 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 1998 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)

If in 1998 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 1998 federal income tax return for the amount repaid or you claimed a tax credit on your 1998 federal income tax return based upon the amount repaid and

bull The repayment has not otherwise reduced your Federal Adjusted Gross Income for 1998 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 1997 and included the bonus in his 1997 Federal Ad-justed Gross Income In 1998 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 1998 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 your 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

If you were eligible to participate in any health planSTOP maintained by your or your spousersquos employer for

any month or part of a month in 1998 amounts paid for health insurance coverage for that month cannot be used to figure this deduction

17

Self-employed Health Insurance Cost Worksheet

1 Enter the total amount you paid in 1998 for health insurance coverage for 1998 for you your spouse and dependents 1_______

2 a Enter your net profit and other earned income from your 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 27 of your Federal Form 1040 for the self-

employment tax deduction 2b_______ c Enter any amount you claimed on line 29

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 28 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 be able to deduct the amount of funds you deposit-ed into a medical savings account or the amount deposited by your employer on your behalf If filing a joint return your spouse may also be able to deduct hisher funds deposited into hisher medical savings account For 1998 the maximum amount of deposited funds you may be able to deduct is $3149 If filing a joint return each spouse may be able to deduct up to $3149 of deposited funds into hisher separate account for a maximum of $6298

Also any investment income or interest earned on the funds deposited into a medical savings account is deductible if the income is included in your Federal Adjusted Gross Income line 1 of your Ohio Form IT-1040

To determine if you are eligible for this deduction complete the medical savings account worksheet on this page

For further information please see the question ldquoWhat is a Medical Savings Account and what are the qualificationsrdquo on page 7 of this booklet

Example John and Mary Brown file a joint tax return for 1998 John contributed $2000 to his medical savings account while Mary contributed $5000 to hers Johnrsquos account earned $120 in interest and Maryrsquos earned $300 which were includ-ed in their Federal Adjusted Gross Income They would be entitled to a Medical Savings Account deduction of $5569 ($2000 for John and $3149 for Mary plus the interest income of $420)

Medical Savings Account Worksheet

1 Amount you contributed during 1998 but no more than $3149 ________

2 If joint return amount your spouse contributed during 1998 but no more than $3149 ________

3 Amount of Medical Savings Account earnings included in line 1 of your 1998 Ohio Form IT-1040 ________

4 Sub-total (add lines 1 2 and 3) ________ 5 1998 withdrawals from the account for

non-medical purposes (see note below) ________ 6 If line 5 is less than line 4 subtract line 5 from

line 4 and enter here and on line 42 of Schedule A of Form IT-1040 ________

7 If line 4 is less than line 5 subtract line 4 from line 5 and enter here and on line 29 of Schedule A of Form IT-1040 ________

Note If any prior year contribution exceeded the deductible limit for that year please contact the Ohio Department of Taxation to help you determine the amount you should enter on line 5 of this worksheet

Line 43 mdash Individual Development Account Program

You may deduct matching contributions to another personrsquos Individual Development Account when the account has been established by a County Department of Human Services This program was established for the purpose of providing match-ing funds for qualified program participants For further information about this program contact your local County Department of Human Services

Line 44 mdash Total Deductions

Enter the total of lines 31 through 43

Line 45 mdash Net Adjustments If line 30 is LARGER THAN line 44 subtract line 44 from line 30 and enter the amount on line 45 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 44 subtract line 30 from line 44 and enter the difference on line 45 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

18

0

0

Schedule BmdashCredits Line 46 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 47 mdash Senior Citizen Credit

You may claim a $50 credit if you were 65 years of age or older prior to January 1 1999 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

Line 48 mdash Lump Sum Distribution Credit

This credit is available only to individuals 65 years of age or older before January 1 1999 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

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 1999 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

If you take this credit you cannot take the $50 STOP Senior Citizenrsquos Credit on this yearrsquos return or any

future yearrsquos return

Line 49 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

If line 3 on the front of the Ohio Form IT-1040 is STOP $40000 or more yoursquore not entitled to this credit

1998 Child and Dependent Care Worksheet

A Enter the amount of Federal Child and Dependent Care Credit shown on your Federal Form 1040A line 26 or your Federal Form 1040 line 41 A$________

B If line 3 of your Ohio IT-1040 is less than $20000 enter 100 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 49 (schedule B) on the back of Form IT-1040 C$________

19

0

Line 50 mdash Lump Sum Retirement Income Credit

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 1998 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 page 39 of this booklet

Line 51 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

Such training qualifies for this credit only if you canSTOP 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

1998 Job Training Credit Worksheet

1 Enter the amount you paid during 1997 and 1998 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 51 Schedule B on the 1997 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 51 of Ohio Form IT-1040

Line 52 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 The max-imum credit is $50 (for single or married separate filers) and $100 (for married filing joint returns if both spouses made contributions of $50 or more) regardless of the amount of the contribution

You can claim the credit on the back of Form IT-1040 line 52

Line 53 mdash Total Credits Enter the total of lines 46 through 52 on line 53 and on line 7 on the front of the return

20

0

Schedule CmdashResident Credit Line 54

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 57 or 57a

Enter the portion of Ohio Adjusted Gross Income from line 3 that is subjected to tax 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

Do not include wages salaries tips or commissionsSTOP 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 55

Enter Ohio Adjusted Gross Income from line 3

Line 56 Divide 54 by line 55

Line 57 Multiply line 56 by the amount on line 12 on the front of the return Enter the amount on line 57

Line 57a Enter the amount of 1998 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 57b Enter the smaller of line 57 or line 57a 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 1998 income tax return below line 57b 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 58

Line 58 Enter the portion of Ohio Adjusted Gross Income from line 3 that was not earned or received in Ohio

Line 59

Enter Ohio Adjusted Gross Income from line 3

Line 60 Divide line 58 by line 59

Line 61 Multiply line 60 by the amount on line 12 on the front of the return Enter the amount on line 61 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 57b and 61 on line 13

21

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax least less is

than

Tax After Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

Up to $1000 $2000 $4000 $6000

$ 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 4 500 550 4 550 600 4 600 650 5 650 700 5 700 750 5 750 800 6 800 850 6 850 900 7 900 950 7 950 1000 7

$ 0 1 1 1 2 2 2 3 3 3 4 4 4 5 5 5 6 6 6 7

$ 2000 $ 2050 $ 15 $ 14 2050 2100 15 14 2100 2150 16 14 2150 2200 16 15 2200 2250 17 15 2250 2300 17 15 2300 2350 17 16 2350 2400 18 16 2400 2450 18 16 2450 2500 18 17 2500 2550 19 17 2550 2600 19 17 2600 2650 20 18 2650 2700 20 18 2700 2750 20 18 2750 2800 21 19 2800 2850 21 19 2850 2900 21 19 2900 2950 22 20 2950 3000 22 20

$ 4000 $ 4050 $ 30 $ 27 4050 4100 30 27 4100 4150 31 28 4150 4200 31 28 4200 4250 31 28 4250 4300 32 29 4300 4350 32 29 4350 4400 33 29 4400 4450 33 30 4450 4500 33 30 4500 4550 34 30 4550 4600 34 31 4600 4650 34 31 4650 4700 35 31 4700 4750 35 32 4750 4800 35 32 4800 4850 36 32 4850 4900 36 33 4900 4950 37 33 4950 5000 37 33

$ 6000 $ 6050 $ 52 $ 47 6050 6100 53 48 6100 6150 54 49 6150 6200 55 49 6200 6250 55 50 6250 6300 56 51 6300 6350 57 51 6350 6400 58 52 6400 6450 58 53 6450 6500 59 54 6500 6550 60 54 6550 6600 61 55 6600 6650 61 56 6650 6700 62 56 6700 6750 63 57 6750 6800 64 58 6800 6850 64 58 6850 6900 65 59 6900 6950 66 60 6950 7000 66 60

$1000 $3000 $5000 $7000

$ 1000 $ 1050 $ 8 1050 1100 8 1100 1150 8 1150 1200 9 1200 1250 9 1250 1300 9 1300 1350 10 1350 1400 10 1400 1450 11 1450 1500 11 1500 1550 11 1550 1600 12 1600 1650 12 1650 1700 12 1700 1750 13 1750 1800 13 1800 1850 14 1850 1900 14 1900 1950 14 1950 2000 15

$ 7 7 8 8 8 9 9 9

10 10 10 11 11 11 12 12 12 13 13 13

$ 3000 $ 3050 $ 22 $ 20 3050 3100 23 21 3100 3150 23 21 3150 3200 24 21 3200 3250 24 22 3250 3300 24 22 3300 3350 25 22 3350 3400 25 23 3400 3450 25 23 3450 3500 26 23 3500 3550 26 24 3550 3600 27 24 3600 3650 27 24 3650 3700 27 25 3700 3750 28 25 3750 3800 28 25 3800 3850 28 26 3850 3900 29 26 3900 3950 29 26 3950 4000 30 27

$ 5000 $ 5050 $ 38 $ 34 5050 5100 38 35 5100 5150 39 35 5150 5200 40 36 5200 5250 40 37 5250 5300 41 37 5300 5350 42 38 5350 5400 43 39 5400 5450 43 39 5450 5500 44 40 5500 5550 45 41 5550 5600 46 41 5600 5650 46 42 5650 5700 47 43 5700 5750 48 43 5750 5800 49 44 5800 5850 49 45 5850 5900 50 45 5900 5950 51 46 5950 6000 52 47

$ 7000 $ 7050 $ 67 $ 61 7050 7100 68 62 7100 7150 69 62 7150 7200 69 63 7200 7250 70 64 7250 7300 71 64 7300 7350 72 65 7350 7400 72 66 7400 7450 73 66 7450 7500 74 67 7500 7550 75 68 7550 7600 75 68 7600 7650 76 69 7650 7700 77 70 7700 7750 78 70 7750 7800 78 71 7800 7850 79 72 7850 7900 80 72 7900 7950 81 73 7950 8000 81 74

OHIO TAX TABLES FOR 1998 ONLY 22

$9000

$16000 $19000

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$8000 $11000 $14000 $17000

$ 8000 $ 8050 $ 82 $ 74 8050 8100 83 75 8100 8150 84 76 8150 8200 84 76 8200 8250 85 77 8250 8300 86 78 8300 8350 87 78 8350 8400 87 79 8400 8450 88 80 8450 8500 89 80 8500 8550 90 81 8550 8600 90 82 8600 8650 91 82 8650 8700 92 83 8700 8750 93 84 8750 8800 93 84 8800 8850 94 85 8850 8900 95 86 8900 8950 95 87 8950 9000 96 87

$11000 $11050 $ 142 $ 129 11050 11100 143 130 11100 11150 145 131 11150 11200 146 133 11200 11250 148 134 11250 11300 149 135 11300 11350 151 137 11350 11400 152 138 11400 11450 154 139 11450 11500 155 141 11500 11550 157 142 11550 11600 158 143 11600 11650 160 145 11650 11700 161 146 11700 11750 163 147 11750 11800 164 149 11800 11850 166 150 11850 11900 167 152 11900 11950 169 153 11950 12000 170 154

$14000 $14050 $ 231 $ 209 14050 14100 233 211 14100 14150 234 212 14150 14200 236 213 14200 14250 237 215 14250 14300 239 216 14300 14350 240 218 14350 14400 241 219 14400 14450 243 220 14450 14500 244 222 14500 14550 246 223 14550 14600 247 224 14600 14650 249 226 14650 14700 250 227 14700 14750 252 228 14750 14800 253 230 14800 14850 255 231 14850 14900 256 232 14900 14950 258 234 14950 15000 259 235

$17000 $17050 $ 335 $ 304 17050 17100 337 306 17100 17150 339 307 17150 17200 341 309 17200 17250 343 311 17250 17300 345 312 17300 17350 346 314 17350 17400 348 316 17400 17450 350 317 17450 17500 352 319 17500 17550 354 321 17550 17600 356 322 17600 17650 358 324 17650 17700 359 326 17700 17750 361 327 17750 17800 363 329 17800 17850 365 331 17850 17900 367 333 17900 17950 369 334 17950 18000 371 336

$9000 $12000 $15000 $18000

$ 9000 $ 9050 $ 97 $ 88 9050 9100 98 89 9100 9150 98 89 9150 9200 99 90 9200 9250 100 91 9250 9300 101 91 9300 9350 101 92 9350 9400 102 93 9400 9450 103 93 9450 9500 104 94 9500 9550 104 95 9550 9600 105 95 9600 9650 106 96 9650 9700 107 97 9700 9750 107 97 9750 9800 108 98 9800 9850 109 99 9850 9900 110 99 9900 9950 110 100 9950 10000 111 101

$12000 $12050 $ 172 $ 156 12050 12100 173 157 12100 12150 175 158 12150 12200 176 160 12200 12250 178 161 12250 12300 179 162 12300 12350 181 164 12350 12400 182 165 12400 12450 184 166 12450 12500 185 168 12500 12550 187 169 12550 12600 188 170 12600 12650 190 172 12650 12700 191 173 12700 12750 193 174 12750 12800 194 176 12800 12850 195 177 12850 12900 197 178 12900 12950 198 180 12950 13000 200 181

$15000 $15050 $ 261 $ 237 15050 15100 263 238 15100 15150 265 240 15150 15200 267 242 15200 15250 268 243 15250 15300 270 245 15300 15350 272 247 15350 15400 274 248 15400 15450 276 250 15450 15500 278 252 15500 15550 280 253 15550 15600 281 255 15600 15650 283 257 15650 15700 285 258 15700 15750 287 260 15750 15800 289 262 15800 15850 291 263 15850 15900 293 265 15900 15950 294 267 15950 16000 296 269

$18000 $18050 $ 372 $ 338 18050 18100 374 339 18100 18150 376 341 18150 18200 378 343 18200 18250 380 344 18250 18300 382 346 18300 18350 384 348 18350 18400 385 349 18400 18450 387 351 18450 18500 389 353 18500 18550 391 354 18550 18600 393 356 18600 18650 395 358 18650 18700 397 359 18700 18750 398 361 18750 18800 400 363 18800 18850 402 365 18850 18900 404 366 18900 18950 406 368 18950 19000 408 370

$10000 $13000 $16000 $19000

$10000 $10050 $ 112 $ 102 10050 10100 114 103 10100 10150 115 104 10150 10200 117 106 10200 10250 118 107 10250 10300 120 108 10300 10350 121 110 10350 10400 123 111 10400 10450 124 112 10450 10500 126 114 10500 10550 127 115 10550 10600 129 116 10600 10650 130 118 10650 10700 132 119 10700 10750 133 121 10750 10800 134 122 10800 10850 136 123 10850 10900 137 125 10900 10950 139 126 10950 11000 140 127

$13000 $13050 $ 201 $ 182 13050 13100 203 184 13100 13150 204 185 13150 13200 206 187 13200 13250 207 188 13250 13300 209 189 13300 13350 210 191 13350 13400 212 192 13400 13450 213 193 13450 13500 215 195 13500 13550 216 196 13550 13600 218 197 13600 13650 219 199 13650 13700 221 200 13700 13750 222 201 13750 13800 224 203 13800 13850 225 204 13850 13900 227 205 13900 13950 228 207 13950 14000 230 208

$16000 $16050 $ 298 $ 270 16050 16100 300 272 16100 16150 302 274 16150 16200 304 275 16200 16250 306 277 16250 16300 307 279 16300 16350 309 280 16350 16400 311 282 16400 16450 313 284 16450 16500 315 285 16500 16550 317 287 16550 16600 319 289 16600 16650 320 290 16650 16700 322 292 16700 16750 324 294 16750 16800 326 295 16800 16850 328 297 16850 16900 330 299 16900 16950 332 301 16950 17000 333 302

$19000 $19050 $ 410 $ 371 19050 19100 411 373 19100 19150 413 375 19150 19200 415 376 19200 19250 417 378 19250 19300 419 380 19300 19350 421 381 19350 19400 423 383 19400 19450 424 385 19450 19500 426 386 19500 19550 428 388 19550 19600 430 390 19600 19650 432 391 19650 19700 434 393 19700 19750 436 395 19750 19800 437 397 19800 19850 439 398 19850 19900 441 400 19900 19950 443 402 19950 20000 445 403

OHIO TAX TABLES FOR 1998 ONLY 23

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$20000 $22000 $24000 $26000

$20000 $20050 $ 447 $ 405 20050 20100 449 407 20100 20150 451 409 20150 20200 454 411 20200 20250 456 413 20250 20300 458 415 20300 20350 460 417 20350 20400 463 419 20400 20450 465 421 20450 20500 467 423 20500 20550 469 425 20550 20600 471 427 20600 20650 474 429 20650 20700 476 431 20700 20750 478 433 20750 20800 480 435 20800 20850 483 437 20850 20900 485 439 20900 20950 487 441 20950 21000 489 443

$22000 $22050 $ 536 $ 486 22050 22100 538 488 22100 22150 541 490 22150 22200 543 492 22200 22250 545 494 22250 22300 547 496 22300 22350 549 498 22350 22400 552 500 22400 22450 554 502 22450 22500 556 504 22500 22550 558 506 22550 22600 561 508 22600 22650 563 510 22650 22700 565 512 22700 22750 567 514 22750 22800 569 516 22800 22850 572 518 22850 22900 574 520 22900 22950 576 522 22950 23000 578 524

$24000 $24050 $ 625 $ 567 24050 24100 627 569 24100 24150 630 571 24150 24200 632 573 24200 24250 634 575 24250 24300 636 577 24300 24350 639 579 24350 24400 641 581 24400 24450 643 583 24450 24500 645 585 24500 24550 647 587 24550 24600 650 589 24600 24650 652 591 24650 24700 654 593 24700 24750 656 595 24750 24800 659 597 24800 24850 661 599 24850 24900 663 601 24900 24950 665 603 24950 25000 668 605

$26000 $26050 $ 714 $ 648 26050 26100 717 650 26100 26150 719 652 26150 26200 721 654 26200 26250 723 656 26250 26300 725 658 26300 26350 728 660 26350 26400 730 662 26400 26450 732 664 26450 26500 734 666 26500 26550 737 668 26550 26600 739 670 26600 26650 741 672 26650 26700 743 674 26700 26750 746 676 26750 26800 748 678 26800 26850 750 680 26850 26900 752 682 26900 26950 754 684 26950 27000 757 686

$21000 $23000 $25000 $27000

$21000 $21050 $ 491 $ 446 21050 21100 494 448 21100 21150 496 450 21150 21200 498 452 21200 21250 500 454 21250 21300 503 456 21300 21350 505 458 21350 21400 507 460 21400 21450 509 462 21450 21500 512 464 21500 21550 514 466 21550 21600 516 468 21600 21650 518 470 21650 21700 520 472 21700 21750 523 474 21750 21800 525 476 21800 21850 527 478 21850 21900 529 480 21900 21950 532 482 21950 22000 534 484

$23000 $23050 $ 581 $ 526 23050 23100 583 528 23100 23150 585 530 23150 23200 587 532 23200 23250 590 534 23250 23300 592 536 23300 23350 594 538 23350 23400 596 540 23400 23450 598 542 23450 23500 601 544 23500 23550 603 547 23550 23600 605 549 23600 23650 607 551 23650 23700 610 553 23700 23750 612 555 23750 23800 614 557 23800 23850 616 559 23850 23900 619 561 23900 23950 621 563 23950 24000 623 565

$25000 $25050 $ 670 $ 607 25050 25100 672 609 25100 25150 674 611 25150 25200 676 613 25200 25250 679 615 25250 25300 681 617 25300 25350 683 619 25350 25400 685 621 25400 25450 688 623 25450 25500 690 625 25500 25550 692 627 25550 25600 694 629 25600 25650 697 631 25650 25700 699 633 25700 25750 701 635 25750 25800 703 637 25800 25850 705 639 25850 25900 708 641 25900 25950 710 643 25950 26000 712 645

$27000 $27050 $ 759 $ 688 27050 27100 761 690 27100 27150 763 692 27150 27200 766 694 27200 27250 768 696 27250 27300 770 698 27300 27350 772 700 27350 27400 775 702 27400 27450 777 704 27450 27500 779 706 27500 27550 781 708 27550 27600 783 710 27600 27650 786 712 27650 27700 788 714 27700 27750 790 716 27750 27800 792 718 27800 27850 795 720 27850 27900 797 722 27900 27950 799 724 27950 28000 801 726

OHIO TAX TABLES FOR 1998 ONLY 24

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$28000 $31000 $34000 $37000

$28000 $28050 $ 803 $ 728 $31000 $31050 $ 937 $ 850 $34000 $34050 $ 1071 $ 971 $37000 $37050 $ 1205 $ 1092 28050 28100 806 730 31050 31100 939 852 34050 34100 1073 973 37050 37100 1207 1094 28100 28150 808 732 31100 31150 942 854 34100 34150 1075 975 37100 37150 1209 1096 28150 28200 810 734 31150 31200 944 856 34150 34200 1078 977 37150 37200 1211 1098 28200 28250 812 736 31200 31250 946 858 34200 34250 1080 979 37200 37250 1214 1100 28250 28300 815 738 31250 31300 948 860 34250 34300 1082 981 37250 37300 1216 1102 28300 28350 817 740 31300 31350 951 862 34300 34350 1084 983 37300 37350 1218 1104 28350 28400 819 742 31350 31400 953 864 34350 34400 1086 985 37350 37400 1220 1106 28400 28450 821 744 31400 31450 955 866 34400 34450 1089 987 37400 37450 1222 1108 28450 28500 824 746 31450 31500 957 868 34450 34500 1091 989 37450 37500 1225 1110 28500 28550 826 749 31500 31550 959 870 34500 34550 1093 991 37500 37550 1227 1112 28550 28600 828 751 31550 31600 962 872 34550 34600 1095 993 37550 37600 1229 1114 28600 28650 830 753 31600 31650 964 874 34600 34650 1098 995 37600 37650 1231 1116 28650 28700 832 755 31650 31700 966 876 34650 34700 1100 997 37650 37700 1234 1118 28700 28750 835 757 31700 31750 968 878 34700 34750 1102 999 37700 37750 1236 1120 28750 28800 837 759 31750 31800 971 880 34750 34800 1104 1001 37750 37800 1238 1122 28800 28850 839 761 31800 31850 973 882 34800 34850 1107 1003 37800 37850 1240 1124 28850 28900 841 763 31850 31900 975 884 34850 34900 1109 1005 37850 37900 1242 1126 28900 28950 844 765 31900 31950 977 886 34900 34950 1111 1007 37900 37950 1245 1128 28950 29000 846 767 31950 32000 980 888 34950 35000 1113 1009 37950 38000 1247 1130

$29000 $32000 $35000 $38000

$29000 $29050 $ 848 $ 769 $32000 $32050 $ 982 $ 890 $35000 $35050 $ 1115 $ 1011 $38000 $38050 $ 1249 $ 1132 29050 29100 850 771 32050 32100 984 892 35050 35100 1118 1013 38050 38100 1251 1134 29100 29150 853 773 32100 32150 986 894 35100 35150 1120 1015 38100 38150 1254 1136 29150 29200 855 775 32150 32200 988 896 35150 35200 1122 1017 38150 38200 1256 1138 29200 29250 857 777 32200 32250 991 898 35200 35250 1124 1019 38200 38250 1258 1140 29250 29300 859 779 32250 32300 993 900 35250 35300 1127 1021 38250 38300 1260 1142 29300 29350 861 781 32300 32350 995 902 35300 35350 1129 1023 38300 38350 1263 1144 29350 29400 864 783 32350 32400 997 904 35350 35400 1131 1025 38350 38400 1265 1146 29400 29450 866 785 32400 32450 1000 906 35400 35450 1133 1027 38400 38450 1267 1148 29450 29500 868 787 32450 32500 1002 908 35450 35500 1136 1029 38450 38500 1269 1150 29500 29550 870 789 32500 32550 1004 910 35500 35550 1138 1031 38500 38550 1271 1153 29550 29600 873 791 32550 32600 1006 912 35550 35600 1140 1033 38550 38600 1274 1155 29600 29650 875 793 32600 32650 1008 914 35600 35650 1142 1035 38600 38650 1276 1157 29650 29700 877 795 32650 32700 1011 916 35650 35700 1144 1037 38650 38700 1278 1159 29700 29750 879 797 32700 32750 1013 918 35700 35750 1147 1039 38700 38750 1280 1161 29750 29800 881 799 32750 32800 1015 920 35750 35800 1149 1041 38750 38800 1283 1163 29800 29850 884 801 32800 32850 1017 922 35800 35850 1151 1043 38800 38850 1285 1165 29850 29900 886 803 32850 32900 1020 924 35850 35900 1153 1045 38850 38900 1287 1167 29900 29950 888 805 32900 32950 1022 926 35900 35950 1156 1047 38900 38950 1289 1169 29950 30000 890 807 32950 33000 1024 928 35950 36000 1158 1049 38950 39000 1292 1171

$30000 $33000 $36000 $39000

$30000 $30050 $ 893 $ 809 $33000 $33050 $ 1026 $ 930 $36000 $36050 $ 1160 $ 1052 $39000 $39050 $ 1294 $ 1173 30050 30100 895 811 33050 33100 1029 932 36050 36100 1162 1054 39050 39100 1296 1175 30100 30150 897 813 33100 33150 1031 934 36100 36150 1164 1056 39100 39150 1298 1177 30150 30200 899 815 33150 33200 1033 936 36150 36200 1167 1058 39150 39200 1300 1179 30200 30250 902 817 33200 33250 1035 938 36200 36250 1169 1060 39200 39250 1303 1181 30250 30300 904 819 33250 33300 1037 940 36250 36300 1171 1062 39250 39300 1305 1183 30300 30350 906 821 33300 33350 1040 942 36300 36350 1173 1064 39300 39350 1307 1185 30350 30400 908 823 33350 33400 1042 944 36350 36400 1176 1066 39350 39400 1309 1187 30400 30450 910 825 33400 33450 1044 946 36400 36450 1178 1068 39400 39450 1312 1189 30450 30500 913 827 33450 33500 1046 948 36450 36500 1180 1070 39450 39500 1314 1191 30500 30550 915 829 33500 33550 1049 951 36500 36550 1182 1072 39500 39550 1316 1193 30550 30600 917 831 33550 33600 1051 953 36550 36600 1185 1074 39550 39600 1318 1195 30600 30650 919 833 33600 33650 1053 955 36600 36650 1187 1076 39600 39650 1320 1197 30650 30700 922 835 33650 33700 1055 957 36650 36700 1189 1078 39650 39700 1323 1199 30700 30750 924 837 33700 33750 1058 959 36700 36750 1191 1080 39700 39750 1325 1201 30750 30800 926 839 33750 33800 1060 961 36750 36800 1193 1082 39750 39800 1327 1203 30800 30850 928 841 33800 33850 1062 963 36800 36850 1196 1084 39800 39850 1329 1205 30850 30900 930 843 33850 33900 1064 965 36850 36900 1198 1086 39850 39900 1332 1207 30900 30950 933 845 33900 33950 1066 967 36900 36950 1200 1088 39900 39950 1334 1209 30950 31000 935 847 33950 34000 1069 969 36950 37000 1202 1090 39950 40000 1336 1211

OHIO TAX TABLES FOR 1998 ONLY 25

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$40000 $42000 $44000 $46000

$40000 $40050 $ 1339 $ 1213 $42000 $42050 $ 1443 $ 1308 $44000 $44050 $ 1547 $ 1402 $46000 $46050 $ 1651 $ 1496 40050 40100 1341 1216 42050 42100 1445 1310 44050 44100 1549 1404 46050 46100 1653 1499 40100 40150 1344 1218 42100 42150 1448 1312 44100 44150 1552 1407 46100 46150 1656 1501 40150 40200 1346 1220 42150 42200 1450 1315 44150 44200 1554 1409 46150 46200 1658 1503 40200 40250 1349 1223 42200 42250 1453 1317 44200 44250 1557 1411 46200 46250 1661 1506 40250 40300 1352 1225 42250 42300 1456 1319 44250 44300 1560 1414 46250 46300 1664 1508 40300 40350 1354 1227 42300 42350 1458 1322 44300 44350 1562 1416 46300 46350 1666 1510 40350 40400 1357 1230 42350 42400 1461 1324 44350 44400 1565 1418 46350 46400 1669 1513 40400 40450 1359 1232 42400 42450 1463 1326 44400 44450 1567 1421 46400 46450 1671 1515 40450 40500 1362 1234 42450 42500 1466 1329 44450 44500 1570 1423 46450 46500 1674 1517 40500 40550 1365 1237 42500 42550 1469 1331 44500 44550 1573 1425 46500 46550 1677 1520 40550 40600 1367 1239 42550 42600 1471 1334 44550 44600 1575 1428 46550 46600 1679 1522 40600 40650 1370 1242 42600 42650 1474 1336 44600 44650 1578 1430 46600 46650 1682 1524 40650 40700 1372 1244 42650 42700 1476 1338 44650 44700 1580 1433 46650 46700 1684 1527 40700 40750 1375 1246 42700 42750 1479 1341 44700 44750 1583 1435 46700 46750 1687 1529 40750 40800 1378 1249 42750 42800 1482 1343 44750 44800 1586 1437 46750 46800 1690 1532 40800 40850 1380 1251 42800 42850 1484 1345 44800 44850 1588 1440 46800 46850 1692 1534 40850 40900 1383 1253 42850 42900 1487 1348 44850 44900 1591 1442 46850 46900 1695 1536 40900 40950 1385 1256 42900 42950 1489 1350 44900 44950 1593 1444 46900 46950 1697 1539 40950 41000 1388 1258 42950 43000 1492 1352 44950 45000 1596 1447 46950 47000 1700 1541

$41000 $43000 $45000 $47000

$41000 $41050 $ 1391 $ 1260 $43000 $43050 $ 1495 $ 1355 $45000 $45050 $ 1599 $ 1449 $47000 $47050 $ 1703 $ 1543 41050 41100 1393 1263 43050 43100 1497 1357 45050 45100 1601 1451 47050 47100 1705 1546 41100 41150 1396 1265 43100 43150 1500 1359 45100 45150 1604 1454 47100 47150 1708 1548 41150 41200 1398 1268 43150 43200 1502 1362 45150 45200 1606 1456 47150 47200 1710 1550 41200 41250 1401 1270 43200 43250 1505 1364 45200 45250 1609 1458 47200 47250 1713 1553 41250 41300 1404 1272 43250 43300 1508 1367 45250 45300 1612 1461 47250 47300 1716 1555 41300 41350 1406 1275 43300 43350 1510 1369 45300 45350 1614 1463 47300 47350 1718 1557 41350 41400 1409 1277 43350 43400 1513 1371 45350 45400 1617 1466 47350 47400 1721 1560 41400 41450 1411 1279 43400 43450 1515 1374 45400 45450 1619 1468 47400 47450 1723 1562 41450 41500 1414 1282 43450 43500 1518 1376 45450 45500 1622 1470 47450 47500 1726 1565 41500 41550 1417 1284 43500 43550 1521 1379 45500 45550 1625 1473 47500 47550 1729 1567 41550 41600 1419 1286 43550 43600 1523 1381 45550 45600 1627 1475 47550 47600 1731 1569 41600 41650 1422 1289 43600 43650 1526 1383 45600 45650 1630 1477 47600 47650 1734 1572 41650 41700 1424 1291 43650 43700 1528 1385 45650 45700 1632 1480 47650 47700 1736 1574 41700 41750 1427 1293 43700 43750 1531 1388 45700 45750 1635 1482 47700 47750 1739 1576 41750 41800 1430 1296 43750 43800 1534 1390 45750 45800 1638 1484 47750 47800 1742 1579 41800 41850 1432 1298 43800 43850 1536 1392 45800 45850 1640 1487 47800 47850 1744 1581 41850 41900 1435 1301 43850 43900 1539 1395 45850 45900 1643 1489 47850 47900 1747 1583 41900 41950 1437 1303 43900 43950 1541 1397 45900 45950 1645 1491 47900 47950 1749 1586 41950 42000 1440 1305 43950 44000 1544 1400 45950 46000 1648 1494 47950 48000 1752 1588

OHIO TAX TABLES FOR 1998 ONLY 26

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$48000 $51000 $54000 $57000

$48000 $48050 $ 1755 $ 1590 $51000 $51050 $ 1911 $ 1732 $54000 $54050 $ 2067 $ 1873 $57000 $57050 $ 2223 $ 2015 48050 48100 1757 1593 51050 51100 1913 1734 54050 54100 2069 1876 57050 57100 2225 2017 48100 48150 1760 1595 51100 51150 1916 1737 54100 54150 2072 1878 57100 57150 2228 2020 48150 48200 1762 1598 51150 51200 1918 1739 54150 54200 2074 1880 57150 57200 2230 2022 48200 48250 1765 1600 51200 51250 1921 1741 54200 54250 2077 1883 57200 57250 2233 2024 48250 48300 1768 1602 51250 51300 1924 1744 54250 54300 2080 1885 57250 57300 2236 2027 48300 48350 1770 1605 51300 51350 1926 1746 54300 54350 2082 1888 57300 57350 2238 2029 48350 48400 1773 1607 51350 51400 1929 1748 54350 54400 2085 1890 57350 57400 2241 2031 48400 48450 1775 1609 51400 51450 1931 1751 54400 54450 2087 1892 57400 57450 2243 2034 48450 48500 1778 1612 51450 51500 1934 1753 54450 54500 2090 1895 57450 57500 2246 2036 48500 48550 1781 1614 51500 51550 1937 1756 54500 54550 2093 1897 57500 57550 2249 2038 48550 48600 1783 1616 51550 51600 1939 1758 54550 54600 2095 1899 57550 57600 2251 2041 48600 48650 1786 1619 51600 51650 1942 1760 54600 54650 2098 1902 57600 57650 2254 2043 48650 48700 1788 1621 51650 51700 1944 1763 54650 54700 2100 1904 57650 57700 2256 2045 48700 48750 1791 1623 51700 51750 1947 1765 54700 54750 2103 1906 57700 57750 2259 2048 48750 48800 1794 1626 51750 51800 1950 1767 54750 54800 2106 1909 57750 57800 2262 2050 48800 48850 1796 1628 51800 51850 1952 1770 54800 54850 2108 1911 57800 57850 2264 2053 48850 48900 1799 1631 51850 51900 1955 1772 54850 54900 2111 1913 57850 57900 2267 2055 48900 48950 1801 1633 51900 51950 1957 1774 54900 54950 2113 1916 57900 57950 2269 2057 48950 49000 1804 1635 51950 52000 1960 1777 54950 55000 2116 1918 57950 58000 2272 2060

$49000 $52000 $55000 $58000

$49000 $49050 $ 1807 $ 1638 $52000 $52050 $ 1963 $ 1779 $55000 $55050 $ 2119 $ 1921 $58000 $58050 $ 2275 $ 2062 49050 49100 1809 1640 52050 52100 1965 1781 55050 55100 2121 1923 58050 58100 2277 2064 49100 49150 1812 1642 52100 52150 1968 1784 55100 55150 2124 1925 58100 58150 2280 2067 49150 49200 1814 1645 52150 52200 1970 1786 55150 55200 2126 1928 58150 58200 2282 2069 49200 49250 1817 1647 52200 52250 1973 1789 55200 55250 2129 1930 58200 58250 2285 2071 49250 49300 1820 1649 52250 52300 1976 1791 55250 55300 2132 1932 58250 58300 2288 2074 49300 49350 1822 1652 52300 52350 1978 1793 55300 55350 2134 1935 58300 58350 2290 2076 49350 49400 1825 1654 52350 52400 1981 1796 55350 55400 2137 1937 58350 58400 2293 2078 49400 49450 1827 1656 52400 52450 1983 1798 55400 55450 2139 1939 58400 58450 2295 2081 49450 49500 1830 1659 52450 52500 1986 1800 55450 55500 2142 1942 58450 58500 2298 2083 49500 49550 1833 1661 52500 52550 1989 1803 55500 55550 2145 1944 58500 58550 2301 2086 49550 49600 1835 1664 52550 52600 1991 1805 55550 55600 2147 1946 58550 58600 2303 2088 49600 49650 1838 1666 52600 52650 1994 1807 55600 55650 2150 1949 58600 58650 2306 2090 49650 49700 1840 1668 52650 52700 1996 1810 55650 55700 2152 1951 58650 58700 2308 2093 49700 49750 1843 1671 52700 52750 1999 1812 55700 55750 2155 1954 58700 58750 2311 2095 49750 49800 1846 1673 52750 52800 2002 1814 55750 55800 2158 1956 58750 58800 2314 2097 49800 49850 1848 1675 52800 52850 2004 1817 55800 55850 2160 1958 58800 58850 2316 2100 49850 49900 1851 1678 52850 52900 2007 1819 55850 55900 2163 1961 58850 58900 2319 2102 49900 49950 1853 1680 52900 52950 2009 1822 55900 55950 2165 1963 58900 58950 2321 2104 49950 50000 1856 1682 52950 53000 2012 1824 55950 56000 2168 1965 58950 59000 2324 2107

$50000 $53000 $56000 $59000

$50000 $50050 $ 1859 $ 1685 $53000 $53050 $ 2015 $ 1826 $56000 $56050 $ 2171 $ 1968 $59000 $59050 $ 2327 $ 2109 50050 50100 1861 1687 53050 53100 2017 1829 56050 56100 2173 1970 59050 59100 2329 2111 50100 50150 1864 1689 53100 53150 2020 1831 56100 56150 2176 1972 59100 59150 2332 2114 50150 50200 1866 1692 53150 53200 2022 1833 56150 56200 2178 1975 59150 59200 2334 2116 50200 50250 1869 1694 53200 53250 2025 1836 56200 56250 2181 1977 59200 59250 2337 2119 50250 50300 1872 1697 53250 53300 2028 1838 56250 56300 2184 1979 59250 59300 2340 2121 50300 50350 1874 1699 53300 53350 2030 1840 56300 56350 2186 1982 59300 59350 2342 2123 50350 50400 1877 1701 53350 53400 2033 1843 56350 56400 2189 1984 59350 59400 2345 2126 50400 50450 1879 1704 53400 53450 2035 1845 56400 56450 2191 1987 59400 59450 2347 2128 50450 50500 1882 1706 53450 53500 2038 1847 56450 56500 2194 1989 59450 59500 2350 2130 50500 50550 1885 1708 53500 53550 2041 1850 56500 56550 2197 1991 59500 59550 2353 2133 50550 50600 1887 1711 53550 53600 2043 1852 56550 56600 2199 1994 59550 59600 2355 2135 50600 50650 1890 1713 53600 53650 2046 1855 56600 56650 2202 1996 59600 59650 2358 2137 50650 50700 1892 1715 53650 53700 2048 1857 56650 56700 2204 1998 59650 59700 2360 2140 50700 50750 1895 1718 53700 53750 2051 1859 56700 56750 2207 2001 59700 59750 2363 2142 50750 50800 1898 1720 53750 53800 2054 1862 56750 56800 2210 2003 59750 59800 2366 2144 50800 50850 1900 1722 53800 53850 2056 1864 56800 56850 2212 2005 59800 59850 2368 2147 50850 50900 1903 1725 53850 53900 2059 1866 56850 56900 2215 2008 59850 59900 2371 2149 50900 50950 1905 1727 53900 53950 2061 1869 56900 56950 2217 2010 59900 59950 2373 2152 50950 51000 1908 1730 53950 54000 2064 1871 56950 57000 2220 2012 59950 60000 2376 2154

OHIO TAX TABLES FOR 1998 ONLY 27

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$60000 $62000 $64000 $66000

$60000 $60050 $ 2379 $ 2156 $62000 $62050 $ 2483 $ 2251 $64000 $64050 $ 2587 $ 2345 $66000 $66050 $ 2691 $ 2439 60050 60100 2381 2159 62050 62100 2485 2253 64050 64100 2589 2347 66050 66100 2693 2442 60100 60150 2384 2161 62100 62150 2488 2255 64100 64150 2592 2350 66100 66150 2696 2444 60150 60200 2387 2163 62150 62200 2491 2258 64150 64200 2595 2352 66150 66200 2699 2446 60200 60250 2389 2166 62200 62250 2493 2260 64200 64250 2597 2354 66200 66250 2701 2449 60250 60300 2392 2168 62250 62300 2496 2262 64250 64300 2600 2357 66250 66300 2704 2451 60300 60350 2394 2170 62300 62350 2498 2265 64300 64350 2602 2359 66300 66350 2706 2453 60350 60400 2397 2173 62350 62400 2501 2267 64350 64400 2605 2361 66350 66400 2709 2456 60400 60450 2400 2175 62400 62450 2504 2269 64400 64450 2608 2364 66400 66450 2712 2458 60450 60500 2402 2177 62450 62500 2506 2272 64450 64500 2610 2366 66450 66500 2714 2460 60500 60550 2405 2180 62500 62550 2509 2274 64500 64550 2613 2368 66500 66550 2717 2463 60550 60600 2407 2182 62550 62600 2511 2277 64550 64600 2615 2371 66550 66600 2719 2465 60600 60650 2410 2185 62600 62650 2514 2279 64600 64650 2618 2373 66600 66650 2722 2467 60650 60700 2413 2187 62650 62700 2517 2281 64650 64700 2621 2376 66650 66700 2725 2470 60700 60750 2415 2189 62700 62750 2519 2284 64700 64750 2623 2378 66700 66750 2727 2472 60750 60800 2418 2192 62750 62800 2522 2286 64750 64800 2626 2380 66750 66800 2730 2475 60800 60850 2420 2194 62800 62850 2524 2288 64800 64850 2628 2383 66800 66850 2732 2477 60850 60900 2423 2196 62850 62900 2527 2291 64850 64900 2631 2385 66850 66900 2735 2479 60900 60950 2426 2199 62900 62950 2530 2293 64900 64950 2634 2387 66900 66950 2738 2482 60950 61000 2428 2201 62950 63000 2532 2295 64950 65000 2636 2390 66950 67000 2740 2484

$61000 $63000 $65000 $67000

$61000 $61050 $ 2431 $ 2203 $63000 $63050 $ 2535 $ 2298 $65000 $65050 $ 2639 $ 2392 $67000 $67050 $ 2743 $ 2486 61050 61100 2433 2206 63050 63100 2537 2300 65050 65100 2641 2394 67050 67100 2745 2489 61100 61150 2436 2208 63100 63150 2540 2302 65100 65150 2644 2397 67100 67150 2748 2491 61150 61200 2439 2211 63150 63200 2543 2305 65150 65200 2647 2399 67150 67200 2751 2493 61200 61250 2441 2213 63200 63250 2545 2307 65200 65250 2649 2401 67200 67250 2753 2496 61250 61300 2444 2215 63250 63300 2548 2310 65250 65300 2652 2404 67250 67300 2756 2498 61300 61350 2446 2218 63300 63350 2550 2312 65300 65350 2654 2406 67300 67350 2758 2500 61350 61400 2449 2220 63350 63400 2553 2314 65350 65400 2657 2409 67350 67400 2761 2503 61400 61450 2452 2222 63400 63450 2556 2317 65400 65450 2660 2411 67400 67450 2764 2505 61450 61500 2454 2225 63450 63500 2558 2319 65450 65500 2662 2413 67450 67500 2766 2508 61500 61550 2457 2227 63500 63550 2561 2321 65500 65550 2665 2416 67500 67550 2769 2510 61550 61600 2459 2229 63550 63600 2563 2324 65550 65600 2667 2418 67550 67600 2771 2512 61600 61650 2462 2232 63600 63650 2566 2326 65600 65650 2670 2420 67600 67650 2774 2515 61650 61700 2465 2234 63650 63700 2569 2328 65650 65700 2673 2423 67650 67700 2777 2517 61700 61750 2467 2236 63700 63750 2571 2331 65700 65750 2675 2425 67700 67750 2779 2519 61750 61800 2470 2239 63750 63800 2574 2333 65750 65800 2678 2427 67750 67800 2782 2522 61800 61850 2472 2241 63800 63850 2576 2335 65800 65850 2680 2430 67800 67850 2784 2524 61850 61900 2475 2244 63850 63900 2579 2338 65850 65900 2683 2432 67850 67900 2787 2526 61900 61950 2478 2246 63900 63950 2582 2340 65900 65950 2686 2434 67900 67950 2790 2529 61950 62000 2480 2248 63950 64000 2584 2343 65950 66000 2688 2437 67950 68000 2792 2531

OHIO TAX TABLES FOR 1998 ONLY 28

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$68000 $71000 $74000 $77000

$68000 $68050 $ 2795 $ 2533 $71000 $71050 $ 2951 $ 2675 $74000 $74050 $ 3107 $ 2816 $77000 $77050 $ 3263 $ 2958 68050 68100 2797 2536 71050 71100 2953 2677 74050 74100 3109 2819 77050 77100 3265 2960 68100 68150 2800 2538 71100 71150 2956 2680 74100 74150 3112 2821 77100 77150 3268 2963 68150 68200 2803 2541 71150 71200 2959 2682 74150 74200 3115 2823 77150 77200 3271 2965 68200 68250 2805 2543 71200 71250 2961 2684 74200 74250 3117 2826 77200 77250 3273 2967 68250 68300 2808 2545 71250 71300 2964 2687 74250 74300 3120 2828 77250 77300 3276 2970 68300 68350 2810 2548 71300 71350 2966 2689 74300 74350 3122 2831 77300 77350 3278 2972 68350 68400 2813 2550 71350 71400 2969 2691 74350 74400 3125 2833 77350 77400 3281 2974 68400 68450 2816 2552 71400 71450 2972 2694 74400 74450 3128 2835 77400 77450 3284 2977 68450 68500 2818 2555 71450 71500 2974 2696 74450 74500 3130 2838 77450 77500 3286 2979 68500 68550 2821 2557 71500 71550 2977 2699 74500 74550 3133 2840 77500 77550 3289 2981 68550 68600 2823 2559 71550 71600 2979 2701 74550 74600 3135 2842 77550 77600 3291 2984 68600 68650 2826 2562 71600 71650 2982 2703 74600 74650 3138 2845 77600 77650 3294 2986 68650 68700 2829 2564 71650 71700 2985 2706 74650 74700 3141 2847 77650 77700 3297 2988 68700 68750 2831 2566 71700 71750 2987 2708 74700 74750 3143 2849 77700 77750 3299 2991 68750 68800 2834 2569 71750 71800 2990 2710 74750 74800 3146 2852 77750 77800 3302 2993 68800 68850 2836 2571 71800 71850 2992 2713 74800 74850 3148 2854 77800 77850 3304 2996 68850 68900 2839 2574 71850 71900 2995 2715 74850 74900 3151 2856 77850 77900 3307 2998 68900 68950 2842 2576 71900 71950 2998 2717 74900 74950 3154 2859 77900 77950 3310 3000 68950 69000 2844 2578 71950 72000 3000 2720 74950 75000 3156 2861 77950 78000 3312 3003

$69000 $72000 $75000 $78000

$69000 $69050 $ 2847 $ 2581 $72000 $72050 $ 3003 $ 2722 $75000 $75050 $ 3159 $ 2864 $78000 $78050 $ 3315 $ 3005 69050 69100 2849 2583 72050 72100 3005 2724 75050 75100 3161 2866 78050 78100 3317 3007 69100 69150 2852 2585 72100 72150 3008 2727 75100 75150 3164 2868 78100 78150 3320 3010 69150 69200 2855 2588 72150 72200 3011 2729 75150 75200 3167 2871 78150 78200 3323 3012 69200 69250 2857 2590 72200 72250 3013 2732 75200 75250 3169 2873 78200 78250 3325 3014 69250 69300 2860 2592 72250 72300 3016 2734 75250 75300 3172 2875 78250 78300 3328 3017 69300 69350 2862 2595 72300 72350 3018 2736 75300 75350 3174 2878 78300 78350 3330 3019 69350 69400 2865 2597 72350 72400 3021 2739 75350 75400 3177 2880 78350 78400 3333 3021 69400 69450 2868 2599 72400 72450 3024 2741 75400 75450 3180 2882 78400 78450 3336 3024 69450 69500 2870 2602 72450 72500 3026 2743 75450 75500 3182 2885 78450 78500 3338 3026 69500 69550 2873 2604 72500 72550 3029 2746 75500 75550 3185 2887 78500 78550 3341 3029 69550 69600 2875 2607 72550 72600 3031 2748 75550 75600 3187 2889 78550 78600 3343 3031 69600 69650 2878 2609 72600 72650 3034 2750 75600 75650 3190 2892 78600 78650 3346 3033 69650 69700 2881 2611 72650 72700 3037 2753 75650 75700 3193 2894 78650 78700 3349 3036 69700 69750 2883 2614 72700 72750 3039 2755 75700 75750 3195 2897 78700 78750 3351 3038 69750 69800 2886 2616 72750 72800 3042 2757 75750 75800 3198 2899 78750 78800 3354 3040 69800 69850 2888 2618 72800 72850 3044 2760 75800 75850 3200 2901 78800 78850 3356 3043 69850 69900 2891 2621 72850 72900 3047 2762 75850 75900 3203 2904 78850 78900 3359 3045 69900 69950 2894 2623 72900 72950 3050 2765 75900 75950 3206 2906 78900 78950 3362 3047 69950 70000 2896 2625 72950 73000 3052 2767 75950 76000 3208 2908 78950 79000 3364 3050

$70000 $73000 $76000 $79000

$70000 $70050 $ 2899 $ 2628 $73000 $73050 $ 3055 $ 2769 $76000 $76050 $ 3211 $ 2911 $79000 $79050 $ 3367 $ 3052 70050 70100 2901 2630 73050 73100 3057 2772 76050 76100 3213 2913 79050 79100 3369 3054 70100 70150 2904 2632 73100 73150 3060 2774 76100 76150 3216 2915 79100 79150 3372 3057 70150 70200 2907 2635 73150 73200 3063 2776 76150 76200 3219 2918 79150 79200 3375 3059 70200 70250 2909 2637 73200 73250 3065 2779 76200 76250 3221 2920 79200 79250 3377 3062 70250 70300 2912 2640 73250 73300 3068 2781 76250 76300 3224 2922 79250 79300 3380 3064 70300 70350 2914 2642 73300 73350 3070 2783 76300 76350 3226 2925 79300 79350 3382 3066 70350 70400 2917 2644 73350 73400 3073 2786 76350 76400 3229 2927 79350 79400 3385 3069 70400 70450 2920 2647 73400 73450 3076 2788 76400 76450 3232 2930 79400 79450 3388 3071 70450 70500 2922 2649 73450 73500 3078 2790 76450 76500 3234 2932 79450 79500 3390 3073 70500 70550 2925 2651 73500 73550 3081 2793 76500 76550 3237 2934 79500 79550 3393 3076 70550 70600 2927 2654 73550 73600 3083 2795 76550 76600 3239 2937 79550 79600 3395 3078 70600 70650 2930 2656 73600 73650 3086 2798 76600 76650 3242 2939 79600 79650 3398 3080 70650 70700 2933 2658 73650 73700 3089 2800 76650 76700 3245 2941 79650 79700 3401 3083 70700 70750 2935 2661 73700 73750 3091 2802 76700 76750 3247 2944 79700 79750 3403 3085 70750 70800 2938 2663 73750 73800 3094 2805 76750 76800 3250 2946 79750 79800 3406 3087 70800 70850 2940 2665 73800 73850 3096 2807 76800 76850 3252 2948 79800 79850 3408 3090 70850 70900 2943 2668 73850 73900 3099 2809 76850 76900 3255 2951 79850 79900 3411 3092 70900 70950 2946 2670 73900 73950 3102 2812 76900 76950 3258 2953 79900 79950 3414 3095 70950 71000 2948 2673 73950 74000 3104 2814 76950 77000 3260 2955 79950 80000 3416 3097

OHIO TAX TABLES FOR 1998 ONLY 29

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$80000 $82000 $84000 $86000

$80000 $80050 $ 3419 $ 3099 $82000 $82050 $ 3538 $ 3207 $84000 $84050 $ 3657 $ 3315 $86000 $86050 $ 3776 $ 3423 80050 80100 3422 3102 82050 82100 3541 3210 84050 84100 3660 3318 86050 86100 3779 3425 80100 80150 3425 3105 82100 82150 3544 3213 84100 84150 3663 3320 86100 86150 3782 3428 80150 80200 3428 3108 82150 82200 3547 3215 84150 84200 3666 3323 86150 86200 3785 3431 80200 80250 3431 3110 82200 82250 3550 3218 84200 84250 3669 3326 86200 86250 3788 3434 80250 80300 3434 3113 82250 82300 3553 3221 84250 84300 3672 3328 86250 86300 3791 3436 80300 80350 3437 3116 82300 82350 3556 3223 84300 84350 3675 3331 86300 86350 3793 3439 80350 80400 3440 3118 82350 82400 3559 3226 84350 84400 3678 3334 86350 86400 3796 3442 80400 80450 3443 3121 82400 82450 3562 3229 84400 84450 3681 3337 86400 86450 3799 3444 80450 80500 3446 3124 82450 82500 3565 3231 84450 84500 3684 3339 86450 86500 3802 3447 80500 80550 3449 3126 82500 82550 3568 3234 84500 84550 3687 3342 86500 86550 3805 3450 80550 80600 3452 3129 82550 82600 3571 3237 84550 84600 3689 3345 86550 86600 3808 3452 80600 80650 3455 3132 82600 82650 3574 3240 84600 84650 3692 3347 86600 86650 3811 3455 80650 80700 3458 3134 82650 82700 3577 3242 84650 84700 3695 3350 86650 86700 3814 3458 80700 80750 3461 3137 82700 82750 3580 3245 84700 84750 3698 3353 86700 86750 3817 3460 80750 80800 3464 3140 82750 82800 3583 3248 84750 84800 3701 3355 86750 86800 3820 3463 80800 80850 3467 3143 82800 82850 3585 3250 84800 84850 3704 3358 86800 86850 3823 3466 80850 80900 3470 3145 82850 82900 3588 3253 84850 84900 3707 3361 86850 86900 3826 3469 80900 80950 3473 3148 82900 82950 3591 3256 84900 84950 3710 3363 86900 86950 3829 3471 80950 81000 3476 3151 82950 83000 3594 3258 84950 85000 3713 3366 86950 87000 3832 3474

$81000 $83000 $85000 $87000

$81000 $81050 $ 3479 $ 3153 $83000 $83050 $ 3597 $ 3261 $85000 $85050 $ 3716 $ 3369 $87000 $87050 $ 3835 $ 3477 81050 81100 3481 3156 83050 83100 3600 3264 85050 85100 3719 3372 87050 87100 3838 3479 81100 81150 3484 3159 83100 83150 3603 3266 85100 85150 3722 3374 87100 87150 3841 3482 81150 81200 3487 3161 83150 83200 3606 3269 85150 85200 3725 3377 87150 87200 3844 3485 81200 81250 3490 3164 83200 83250 3609 3272 85200 85250 3728 3380 87200 87250 3847 3487 81250 81300 3493 3167 83250 83300 3612 3275 85250 85300 3731 3382 87250 87300 3850 3490 81300 81350 3496 3169 83300 83350 3615 3277 85300 85350 3734 3385 87300 87350 3853 3493 81350 81400 3499 3172 83350 83400 3618 3280 85350 85400 3737 3388 87350 87400 3856 3495 81400 81450 3502 3175 83400 83450 3621 3283 85400 85450 3740 3390 87400 87450 3859 3498 81450 81500 3505 3178 83450 83500 3624 3285 85450 85500 3743 3393 87450 87500 3862 3501 81500 81550 3508 3180 83500 83550 3627 3288 85500 85550 3746 3396 87500 87550 3865 3504 81550 81600 3511 3183 83550 83600 3630 3291 85550 85600 3749 3398 87550 87600 3868 3506 81600 81650 3514 3186 83600 83650 3633 3293 85600 85650 3752 3401 87600 87650 3871 3509 81650 81700 3517 3188 83650 83700 3636 3296 85650 85700 3755 3404 87650 87700 3874 3512 81700 81750 3520 3191 83700 83750 3639 3299 85700 85750 3758 3407 87700 87750 3877 3514 81750 81800 3523 3194 83750 83800 3642 3301 85750 85800 3761 3409 87750 87800 3880 3517 81800 81850 3526 3196 83800 83850 3645 3304 85800 85850 3764 3412 87800 87850 3883 3520 81850 81900 3529 3199 83850 83900 3648 3307 85850 85900 3767 3415 87850 87900 3886 3522 81900 81950 3532 3202 83900 83950 3651 3310 85900 85950 3770 3417 87900 87950 3889 3525 81950 82000 3535 3205 83950 84000 3654 3312 85950 86000 3773 3420 87950 88000 3892 3528

OHIO TAX TABLES FOR 1998 ONLY 30

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$88000 $91000 $94000 $97000

$88000 $88050 $ 3895 $ 3530 $91000 $91050 $ 4073 $ 3692 $94000 $94050 $ 4251 $ 3854 $97000 $97050 $ 4429 $ 4015 88050 88100 3897 3533 91050 91100 4076 3695 94050 94100 4254 3856 97050 97100 4432 4018 88100 88150 3900 3536 91100 91150 4079 3698 94100 94150 4257 3859 97100 97150 4435 4021 88150 88200 3903 3539 91150 91200 4082 3700 94150 94200 4260 3862 97150 97200 4438 4023 88200 88250 3906 3541 91200 91250 4085 3703 94200 94250 4263 3865 97200 97250 4441 4026 88250 88300 3909 3544 91250 91300 4088 3706 94250 94300 4266 3867 97250 97300 4444 4029 88300 88350 3912 3547 91300 91350 4091 3708 94300 94350 4269 3870 97300 97350 4447 4032 88350 88400 3915 3549 91350 91400 4094 3711 94350 94400 4272 3873 97350 97400 4450 4034 88400 88450 3918 3552 91400 91450 4097 3714 94400 94450 4275 3875 97400 97450 4453 4037 88450 88500 3921 3555 91450 91500 4100 3716 94450 94500 4278 3878 97450 97500 4456 4040 88500 88550 3924 3557 91500 91550 4103 3719 94500 94550 4281 3881 97500 97550 4459 4042 88550 88600 3927 3560 91550 91600 4106 3722 94550 94600 4284 3883 97550 97600 4462 4045 88600 88650 3930 3563 91600 91650 4108 3724 94600 94650 4287 3886 97600 97650 4465 4048 88650 88700 3933 3566 91650 91700 4111 3727 94650 94700 4290 3889 97650 97700 4468 4050 88700 88750 3936 3568 91700 91750 4114 3730 94700 94750 4293 3891 97700 97750 4471 4053 88750 88800 3939 3571 91750 91800 4117 3733 94750 94800 4296 3894 97750 97800 4474 4056 88800 88850 3942 3574 91800 91850 4120 3735 94800 94850 4299 3897 97800 97850 4477 4059 88850 88900 3945 3576 91850 91900 4123 3738 94850 94900 4302 3900 97850 97900 4480 4061 88900 88950 3948 3579 91900 91950 4126 3741 94900 94950 4305 3902 97900 97950 4483 4064 88950 89000 3951 3582 91950 92000 4129 3743 94950 95000 4308 3905 97950 98000 4486 4067

$89000 $92000 $95000 $98000

$89000 $89050 $ 3954 $ 3584 $92000 $92050 $ 4132 $ 3746 $95000 $95050 $ 4311 $ 3908 $98000 $98050 $ 4489 $ 4069 89050 89100 3957 3587 92050 92100 4135 3749 95050 95100 4314 3910 98050 98100 4492 4072 89100 89150 3960 3590 92100 92150 4138 3751 95100 95150 4316 3913 98100 98150 4495 4075 89150 89200 3963 3592 92150 92200 4141 3754 95150 95200 4319 3916 98150 98200 4498 4077 89200 89250 3966 3595 92200 92250 4144 3757 95200 95250 4322 3918 98200 98250 4501 4080 89250 89300 3969 3598 92250 92300 4147 3759 95250 95300 4325 3921 98250 98300 4504 4083 89300 89350 3972 3601 92300 92350 4150 3762 95300 95350 4328 3924 98300 98350 4507 4085 89350 89400 3975 3603 92350 92400 4153 3765 95350 95400 4331 3927 98350 98400 4510 4088 89400 89450 3978 3606 92400 92450 4156 3768 95400 95450 4334 3929 98400 98450 4513 4091 89450 89500 3981 3609 92450 92500 4159 3770 95450 95500 4337 3932 98450 98500 4516 4094 89500 89550 3984 3611 92500 92550 4162 3773 95500 95550 4340 3935 98500 98550 4519 4096 89550 89600 3987 3614 92550 92600 4165 3776 95550 95600 4343 3937 98550 98600 4522 4099 89600 89650 3990 3617 92600 92650 4168 3778 95600 95650 4346 3940 98600 98650 4524 4102 89650 89700 3993 3619 92650 92700 4171 3781 95650 95700 4349 3943 98650 98700 4527 4104 89700 89750 3996 3622 92700 92750 4174 3784 95700 95750 4352 3945 98700 98750 4530 4107 89750 89800 3999 3625 92750 92800 4177 3786 95750 95800 4355 3948 98750 98800 4533 4110 89800 89850 4001 3627 92800 92850 4180 3789 95800 95850 4358 3951 98800 98850 4536 4112 89850 89900 4004 3630 92850 92900 4183 3792 95850 95900 4361 3953 98850 98900 4539 4115 89900 89950 4007 3633 92900 92950 4186 3794 95900 95950 4364 3956 98900 98950 4542 4118 89950 90000 4010 3636 92950 93000 4189 3797 95950 96000 4367 3959 98950 99000 4545 4120

$90000 $93000 $96000 $99000

$90000 $90050 $ 4013 $ 3638 $93000 $93050 $ 4192 $ 3800 $96000 $96050 $ 4370 $ 3962 $99000 $99050 $ 4548 $ 4123 90050 90100 4016 3641 93050 93100 4195 3803 96050 96100 4373 3964 99050 99100 4551 4126 90100 90150 4019 3644 93100 93150 4198 3805 96100 96150 4376 3967 99100 99150 4554 4129 90150 90200 4022 3646 93150 93200 4201 3808 96150 96200 4379 3970 99150 99200 4557 4131 90200 90250 4025 3649 93200 93250 4204 3811 96200 96250 4382 3972 99200 99250 4560 4134 90250 90300 4028 3652 93250 93300 4207 3813 96250 96300 4385 3975 99250 99300 4563 4137 90300 90350 4031 3654 93300 93350 4210 3816 96300 96350 4388 3978 99300 99350 4566 4139 90350 90400 4034 3657 93350 93400 4212 3819 96350 96400 4391 3980 99350 99400 4569 4142 90400 90450 4037 3660 93400 93450 4215 3821 96400 96450 4394 3983 99400 99450 4572 4145 90450 90500 4040 3662 93450 93500 4218 3824 96450 96500 4397 3986 99450 99500 4575 4147 90500 90550 4043 3665 93500 93550 4221 3827 96500 96550 4400 3988 99500 99550 4578 4150 90550 90600 4046 3668 93550 93600 4224 3830 96550 96600 4403 3991 99550 99600 4581 4153 90600 90650 4049 3671 93600 93650 4227 3832 96600 96650 4406 3994 99600 99650 4584 4155 90650 90700 4052 3673 93650 93700 4230 3835 96650 96700 4409 3997 99650 99700 4587 4158 90700 90750 4055 3676 93700 93750 4233 3838 96700 96750 4412 3999 99700 99750 4590 4161 90750 90800 4058 3679 93750 93800 4236 3840 96750 96800 4415 4002 99750 99800 4593 4164 90800 90850 4061 3681 93800 93850 4239 3843 96800 96850 4418 4005 99800 99850 4596 4166 90850 90900 4064 3684 93850 93900 4242 3846 96850 96900 4420 4007 99850 99900 4599 4169 90900 90950 4067 3687 93900 93950 4245 3848 96900 96950 4423 4010 99900 99950 4602 4172 90950 91000 4070 3689 93950 94000 4248 3851 96950 97000 4426 4013 99950 100000 4605 4174

OHIO TAX TABLES FOR 1998 ONLY 31

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that surplus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax and tax rate before and after reduction The crossed-out part of the table shows the tax and tax rate before reduction The amount shown in the shaded area is the tax and tax rate after reduction

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

1998 IT-1040EZ AND IT-1040 TAX TABLE NO 2

Taxpayers with Ohio taxable income of $100000 or more must use this table

Ohio taxable income (line 5 of Form IT-1040EZ or line 5 of Form IT-1040)

$0mdash 5000 $5000mdash 10000

$10000mdash 15000 $15000mdash 20000 $20000mdash 40000 $40000mdash 80000 $80000mdash 100000

$100000mdash 200000 over 200000

Ohio tax rate before reduction DO NOT USE

743 of Ohio taxable income

$ 3715 plus 1486 of excess over $ 5000

$ 11145 plus 2972 of excess over $ 10000

$ 26065 plus 3715 of excess over $ 15000

$ 44580 plus 4457 of excess over $ 20000

$ 133720 plus 5201 of excess over $ 40000

$ 341760 plus 5943 of excess over $ 80000

$ 460620 plus 69 of excess over $ 100000

$ 1150620 plus 75 of excess over $ 200000

1998 Ohio tax rate after reduction

673 of Ohio taxable income

$ 3365 plus 1347 of excess over $ 5000

$ 10100 plus 2694 of excess over $ 10000

$ 23570 plus 3368 of excess over $ 15000

$ 40410 plus 4040 of excess over $ 20000

$ 121210 plus 4715 of excess over $ 40000

$ 309810 plus 5388 of excess over $ 80000

$ 417570 plus 6255 of excess over $ 100000

$ 1043070 plus 6799 of excess over $ 200000

32

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 1998 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 your county board ofnumbers elections

ADAMS COUNTY Adams CountyOhio Valley Local SD 0101

ALLEN COUNTY 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 Ashland City SD 0301 Hillsdale Local SD 0302

Loudonville-Perrysville Ex Vil SD 0303 Mapleton Local SD 0304

ASHTABULA COUNTY 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 Alexander Local SD 0501 Athens City SD 0502 Federal Hocking Local SD 0503 Nelsonville-York City SD 0504 Trimble Local SD 0505

AUGLAIZE COUNTY 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 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 Eastern Local SD 0801 Fayetteville-Perry Local SD 0802 Georgetown Ex Vil SD 0803 Ripley Union Lewis Huntington Local SD 0804 Western Brown Local SD 0805

BUTLER COUNTY Edgewood City SD 0901 Fairfield City SD 0902 Hamilton City SD 0903 Lakota Local SD 0904

Madison Local SD 0905 MiddletownMonroe City SD 0906

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

CARROLL COUNTY Brown Local SD 1001 Carrollton Ex Vil SD 1002

CHAMPAIGN COUNTY 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 Mad River-Green Local SD 1201 Northeastern Local SD 1203 Northwestern Local SD 1204

Southeastern Local SD 1205 Springfield City SD 1206 Clark-Shawnee Local SD 1207 Tecumseh Local SD 1202

CLERMONT COUNTY 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 Blanchester Local SD 1401 Clinton-Massie Local SD 1402 East Clinton Local SD 1403 Wilmington City SD 1404

COLUMBIANA COUNTY 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 Coshocton City SD 1601 Ridgewood Local SD 1602 River View Local SD 1603

CRAWFORD COUNTY 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 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 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 Ayersville Local SD 2001

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

Northeastern Local SD 2005

DELAWARE COUNTY Big Walnut Local SD 2101 Buckeye Valley Local SD 2102

Delaware City SD 2103 Olentangy Local SD 2104

ERIE COUNTY 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 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 Miami Trace Local SD 2401 Washington Court House City SD 2402

FRANKLIN COUNTY 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 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

School district income tax in effect for 1998

33

GALLIA COUNTY Gallia County Local SD 2701 Gallipolis City SD 2702

GEAUGA COUNTY 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 Beavercreek City SD 2901

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

Sugarcreek Local SD 2905 Xenia City SD2906

Yellow Springs Ex Vil SD 2907

GUERNSEY COUNTY Cambridge City SD3001 East Guernsey Local SD3002 Rolling Hills Local SD 3003

HAMILTON COUNTY Cincinnati City SD3101 Deer Park Community City SD3102 Finneytown Local SD 3103 Forest Hills Local SD 3104 Indian Hill Ex Vil SD 3106 Lockland City SD 3107 Loveland City SD 3108 Madeira City SD 3109 Mariemont City SD3110 Mount Healthy City SD3111 North College Hill City SD 3112 Northwest Local SD 3113 Norwood City SD 3114 Oak Hills Local SD3115 Princeton City SD 3116 Reading Community City SD3117 Southwest Local SD 3118 St Bernard-Elmwood Place City SD 3119 Sycamore Community City SD 3120 Three Rivers Local SD 3121 Winton Woods City SD3105

Wyoming City SD 3122

HANCOCK COUNTY Arcadia Local SD 3201

Arlington Local SD3202 Cory-Rawson Local SD3203

Findlay City SD 3204 Liberty-Benton Local SD 3205 McComb Local SD 3206

Van Buren Local SD3207 Vanlue Local SD3208

HARDIN COUNTY Ada Ex Vil SD3301 Hardin Northern Local SD 3302 Kenton City SD3303 Ridgemont Local SD 3304

Riverdale Local SD3305 Upper Scioto Valley Local SD 3306

HARRISON COUNTY Conotton Valley Union Local SD 3401 Harrison Hills City SD 3402

HENRY COUNTY Holgate Local SD 3501 Liberty Center Local SD3502

Napoleon Area City SD3503 Patrick Henry Local SD3504

HIGHLAND COUNTY Bright Local SD3601 Fairfield Local SD 3602 Greenfield Ex Vil SD 3603

Hillsboro City SD 3604 Lynchburg-Clay Local SD3605

HOCKING COUNTY Logan-Hocking Local SD3701

HOLMES COUNTY East Holmes Local SD3801 West Holmes Local SD 3802

HURON COUNTY Bellevue City SD 3901 Monroeville Local SD 3902

New London Local SD 3903 Norwalk City SD 3904 South Central Local SD3905 Western Reserve Local SD3906

Willard City SD 3907

JACKSON COUNTY Jackson City SD4001 Oak Hill Union Local SD 4002 Wellston City SD4003

JEFFERSON COUNTY Buckeye Local SD 4101 Edison Local SD 4102 Indian Creek Local SD 4103 Steubenville City SD 4104 Toronto City SD 4105

KNOX COUNTY Centerburg Local SD 4201 Danville Local SD 4202

East Knox Local SD 4203 Fredericktown Local SD4204 Mount Vernon City SD4205 LAKE COUNTY Fairport Harbor Ex Vil SD 4301 Kirtland Local SD4302 Madison Local SD 4303 Mentor Ex Vil SD4304 Painesville City Local SD4305 Painesville Township Local SD 4306 Perry Local SD 4307 Wickliffe City SD 4308 Willoughby-Eastlake City SD 4309

LAWRENCE COUNTY Chesapeake Union Ex Vil SD 4401 Dawson-Bryant Local SD4402 Fairland Local SD4403 Ironton City SD4404 Rock Hill Local SD 4405 South Point Local SD 4406 Symmes Valley Local SD4407

LICKING COUNTY Granville Ex Vil SD 4501 Heath City SD4502 Johnstown-Monroe Local SD 4503 Lakewood Local SD 4504 Licking Heights Local SD 4505

Licking Valley Local SD4506 Newark City SD 4507

North Fork Local SD 4508 Northridge Local SD 4509 Southwest Licking Local SD4510

LOGAN COUNTY Bellefontaine City SD4601 Benjamin Logan Local SD 4602 Indian Lake Local SD4603

Riverside Local SD4604

LORAIN COUNTY Amherst Ex Vil SD4701 Avon Lake City SD 4702 Avon Local SD 4703 Clearview Local SD4704 Columbia Local SD 4705 Elyria City SD4706 Firelands Local SD 4707 Keystone Local SD 4708 Lorain City SD4709 Midview Local SD4710 North Ridgeville City SD 4711

Oberlin City SD 4712 Sheffield-Sheffield Lake City SD4713

Wellington Ex Vil SD4715

LUCAS COUNTY Anthony Wayne Local SD4801 Maumee City SD 4802 Oregon City SD 4803 Ottawa Hills Local SD4804 Springfield Local SD 4805 Sylvania City SD 4806 Toledo City SD 4807 Washington Local SD4808

School district income tax in effect for 1998

MADISON COUNTY Jefferson Local SD 4901

Jonathan Alder Local SD4902 London City SD4903 Madison-Plains Local SD 4904

MAHONING COUNTY Austintown Local SD 5001 Boardman Local SD 5002 Campbell City SD5003 Canfield Local SD 5004 Jackson-Milton Local SD 5005 Lowellville Local SD5006 Poland Local SD 5007 Sebring Local SD5008 South Range Local SD 5009 Springfield Local SD 5010 Struthers City SD5011 West Branch Local SD 5012 Western Reserve Local SD5013 Youngstown City SD5014

MARION COUNTY Elgin Local SD 5101 Marion City SD5102 Pleasant Local SD5103 Ridgedale Local SD5104 River Valley Local SD 5105

MEDINA COUNTY Black River Local SD5201 Brunswick City SD 5202 Buckeye Local SD 5203 Cloverleaf Local SD 5204 Highland Local SD 5205 Medina City SD 5206 Wadsworth City SD5207

MEIGS COUNTY Eastern Local SD 5301 Meigs Local SD 5302 Southern Local SD5303

MERCER COUNTY Celina City SD5401 Coldwater Ex Vil SD5402 Fort Recovery Local SD 5406

Marion Local SD 5403 Parkway Local SD 5405

St Henry Consolidated Local SD 5407

MIAMI COUNTY Bethel Local SD5501

Bradford Ex Vil SD 5502 Covington Ex Vil SD5503 Miami East Local SD 5504

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

Tipp City Ex Vil SD 5508 Troy City SD5509

MONROE COUNTY Switzerland of Ohio Local SD 5601

MONTGOMERY COUNTY Brookville Local SD 5701 Centerville City SD5702 Dayton City SD5703 Huber Heights City SD5715 Jefferson Township Local SD 5704 Kettering City SD 5705 Mad River Local SD5706 Miamisburg City SD5707

New Lebanon Local SD 5708 Northmont City SD5709 Northridge Local SD5710 Oakwood City SD5711 Trotwood-Madison City SD 5712

Valley View Local SD5713 Vandalia-Butler City SD5714 West Carrollton City SD5716

MORGAN COUNTY Morgan Local SD 5801

MORROW COUNTY Cardington-Lincoln Local SD 5901

Highland Local SD 5902 Mount Gilead Ex Vil SD 5903 Northmor Local SD 5904

34

MUSKINGUM COUNTY East Muskingum Local SD6001 Franklin Local SD6002 Maysville Local SD 6003 Tri-Valley Local SD 6004 West Muskingum Local SD 6005 Zanesville City SD6006

NOBLE COUNTY Caldwell Ex Vil SD 6101 Noble Local SD 6102

OTTAWA COUNTY Benton-Carroll-Salem Local SD6201 Danbury Local SD 6202 Genoa Area Local SD6203 Middle Bass Local SD6204 North Bass Local SD 6205 Port Clinton City SD6206 Put-In-Bay Local SD 6207

PAULDING COUNTY Antwerp Local SD 6301 Paulding Ex Vil SD 6302 Wayne Trace Local SD6303

PERRY COUNTY Crooksville Ex Vil SD6401 New Lexington City SD 6402 Northern Local SD6403 Southern Local SD6404

PICKAWAY COUNTY Circleville City SD 6501 Logan Elm Local SD 6502

Teays Valley Local SD6503 Westfall Local SD6504

PIKE COUNTY Eastern Local SD 6601 Scioto Valley Local SD 6602 Waverly City SD6603 Western Local SD6604

PORTAGE COUNTY Aurora City SD 6701 Crestwood Local SD6702 Field Local SD6703 James A Garfield Local SD 6704 Kent City SD6705 Ravenna City SD 6706 Rootstown Local SD6707 Southeast Local SD6708 Streetsboro City SD 6709 Waterloo Local SD 6710 Windham Ex Vil SD6711

PREBLE COUNTY College Corner Local SD 6801

National Trail Local SD 6802 Eaton City SD 6803 Preble Shawnee Local SD 6804

Twin Valley Community Local SD6805 Tri-County North Local SD6806

PUTNAM COUNTY Columbus Grove Local SD6901 Continental Local SD 6902

Jennings Local SD 6903 Kalida Local SD 6904

Leipsic Local SD 6905 Miller City-New Cleveland Local SD 6906 Ottawa-Glandorf Local SD6907

Ottoville Local SD6908 Pandora-Gilboa Local SD6909

RICHLAND COUNTY Clear Fork Valley Local SD 7001 Crestview Local SD7002 Lexington Local SD7003 Lucas Local SD7004 Madison Local SD 7005 Mansfield City SD 7006 Ontario Local SD7009

Plymouth Local SD7007 Shelby City SD 7008

ROSS COUNTY Adena Local SD7101 Chillicothe City SD7102 Huntington Local SD7103 Paint Valley Local SD 7104

Scioto Valley Local SD 7105 Union-Scioto Local SD7106 Zane Trace Local SD 7107

SANDUSKY COUNTY Clyde-Green Springs Ex Vil SD7201

Fremont City SD7202 Gibsonburg Ex Vil SD7203 Lakota Local SD 7204 Woodmore Local SD 7205

SCIOTO COUNTY Bloom-Vernon Local SD7301 Clay Local SD7302 Green Local SD 7303 Minford Local SD7304 New Boston Local SD 7305 Northwest Local SD 7306 Portsmouth City SD7307 Valley Local SD 7308 Washington-Nile Local SD7309 Wheelersburg Local SD7310

SENECA COUNTY Bettsville Local SD7401

Fostoria City SD 7402 Hopewell-Loudon Local SD7403

New Riegel Local SD 7404 Old Fort Local SD 7405 Seneca East Local SD7406 Tiffin City SD 7407

SHELBY COUNTY Anna Local SD 7501

Botkins Local SD7502 Fairlawn Local SD7503 Fort Loramie Local SD7504 Hardin-Houston Local SD 7505

Jackson Center Local SD7506 Russia Local SD 7507

Sidney City SD 7508

STARK COUNTY Alliance City SD7601 Canton City SD7602 Canton Local SD7603 Fairless Local SD7604 Jackson Local SD 7605 Lake Local SD 7606 Louisville City SD 7607 Marlington Local SD 7608

Massillon City SD7609 Minerva Local SD7610 North Canton City SD 7611 Northwest Local SD 7612 Osnaburg Local SD7613 Perry Local SD 7614 Plain Local SD7615 Sandy Valley Local SD 7616 Tuslaw Local SD 7617

SUMMIT COUNTY Akron City SD 7701 Barberton City SD 7702 Copley-Fairlawn City SD 7703 Coventry Local SD 7704 Cuyahoga Falls City SD 7705 Green Local SD 7707 Hudson Local SD7708 Manchester Local SD 7706 Mogadore Local SD7709 Nordonia Hills City SD 7710 Norton City SD 7711 Revere Local SD7712 Springfield Local SD 7713 Stow-Munroe Falls City SD 7714 Tallmadge City SD 7715 Twinsburg City SD 7716 Woodridge Local SD 7717

TRUMBULL COUNTY Bloomfield-Mespo Local SD7801 Bristol Local SD 7802 Brookfield Local SD7803 Champion Local SD 7804 Girard City SD7807 Howland Local SD 7808 Hubbard Ex Vil SD7809 Joseph Badger Local SD7810 LaBrae Local SD 7811 Lakeview Local SD 7812 Liberty Local SD 7813

School district income tax in effect for 1998

Lordstown Local SD7814 Maplewood Local SD 7815 Mathews Local SD 7806 McDonald Local SD 7816 Newton Falls Ex Vil SD 7817 Niles City SD7818 Southington Local SD7819 Warren City SD 7820 Weathersfield Local SD7821

TUSCARAWAS COUNTY Claymont City SD7901 Dover City SD 7902 Garaway Local SD7903 Indian Valley Local SD 7904 Newcomerstown Ex Vil SD 7905 New Philadelphia City SD7906 Strasburg-Franklin Local SD7907 Tuscarawas Valley Local SD 7908

UNION COUNTY Fairbanks Local SD 8001

Marysville Ex Vil SD 8002 North Union Local SD8003

VAN WERT COUNTY Crestview Local SD8101 Lincolnview Local SD8102 Van Wert City SD8104

VINTON COUNTY Vinton County Local SD 8201

WARREN COUNTY Carlisle Local SD8301 Franklin City SD8304 Kings Local SD8303 Lebanon City SD 8305 Little Miami Local SD8306 Mason City SD 8307 Springboro Community City SD 8302 Wayne Local SD8308

WASHINGTON COUNTY Belpre City SD8401 Fort Frye Local SD 8402 Frontier Local SD 8403 Marietta City SD8404 Warren Local SD 8405 Wolf Creek Local SD 8406

WAYNE COUNTY Chippewa Local SD8501 Dalton Local SD 8502 Green Local SD 8503 North Central Local SD8504

Northwestern Local SD 8505 Orrville City SD8506 Rittman Ex Vil SD8507 Southeast Local SD8508 Triway Local SD8509 Wooster City SD8510

WILLIAMS COUNTY Bryan City SD8601

Edgerton Local SD 8602 Edon-Northwest Local SD8603 Millcreek-West Unity Local SD8604 Montpelier Ex Vil SD8605 North Central Local SD8606

Stryker Local SD 8607

WOOD COUNTY Bowling Green City SD8701

Eastwood Local SD 8702 Elmwood Local SD8703

Lake Local SD 8704 North Baltimore Local SD8705 Northwood Local SD8706 Otsego Local SD8707

Perrysburg Ex Vil SD 8708 Rossford Ex Vil SD 8709

WYANDOT COUNTY Carey Ex Vil SD 8801

Mohawk Local SD8802 Upper Sandusky Ex Vil SD8803

35

To Determine the School District of Residence

COUNTY BOARD OF ELECTIONS

Adams 937-544-2633 Allen 419-223-8530 Ashland 419-282-4224 Ashtabula 440-576-6915

Athens 740-592-3201 Auglaize 419-738-9231 Belmont 740-676-1025 Brown 937-378-3008

Butler 513-887-3700 Carroll 330-627-2610 Champaign 937-652-1369 Clark 937-328-2491 2492 2604

Clermont 513-732-7275 Clinton 937-382-3537 Columbiana 330-424-1448 Coshocton 740-622-1117

Crawford 419-562-8721 Cuyahoga 216-443-3200 Darke 937-548-1835 Defiance 419-782-2906 8543

Delaware 740-368-1780 Erie 419-627-7601 Fairfield 740-687-7000 Fayette 740-335-1190

Franklin 614-462-3100 Fulton 419-335-6841 Gallia 740-446-1600 Geauga 440-285-2222 ext 5930

Greene 937-376-7470 Guernsey 740-432-2680 Hamilton 513-632-7031 Hancock 419-422-3245

Hardin 419-674-2211 Harrison 740-942-8866 Henry 419-592-7956 Highland 937-393-9961

Hocking 740-380-8683 Holmes 330-674-5921 Huron 419-668-8238 Jackson 740-286-2905

Jefferson 740-283-8522 Knox 740-397-2188 Lake 440-350-2700 Lawrence 740-532-0444

Call the County Board of Elections

COUNTY

Licking Logan Lorain Lucas

Madison Mahoning Marion Medina

Meigs Mercer Miami Monroe

Montgomery Morgan Morrow Muskingum

Noble Ottawa Paulding Perry

Pickaway Pike Portage Preble

Putnam Richland Ross Sandusky

Scioto Seneca Shelby Stark

Summit Trumbull Tuscarawas Union

Van Wert Vinton Warren Washington

Wayne Williams Wood Wyandot

BOARD OF ELECTIONS

740-349-8683 937-599-7255 440-244-3186 440-322-8228 419-213-4001

740-852-9424 330-783-2474 740-387-9631 330-722-9278

740-992-2697 419-586-2215 937-332-6926 740-472-0929

937-225-5656 740-962-3116 419-946-4026 740-455-7120

740-732-2057 419-734-6880 419-399-8230 740-342-2134

740-474-1100 8077 740-947-4512 2039 330-297-3511 937-456-8117

419-523-3343 419-774-5530 740-775-2350 419-334-6180

740-353-4178 419-447-4424 937-498-7207 330-438-8683

330-643-5200 330-369-4050 330-343-8819 937-642-2836

419-238-4192 740-596-5855 513-695-1358 740-374-6828

330-287-5480 419-636-1854 419-354-9120 419-294-1226

36 70998

n

n

I I I

I I I I

I I I I I I

I I I I I I I I

I I I

I I I I

I I I I

I I I I I

1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 i i 1 1 1

- 111111111111

IT-10 OHIO Information Notice 1998 For the year January 1-December 31 1998 or other taxable year beginning ________________________ 1998 and ending ________________________ 19_____

TY

PE

OR

PR

INT

TY

PE O

R P

RIN

T

Your first name Initial Last name Your social security number Filing Statusmdashcheck only one

n Single Notice

n Joint Notice

If a joint notice spousersquos first name Initial Last name Spousersquos social security number

Home address (number and street) PLACE LABEL HERE Apt No Ohio county

City town or post office state and ZIP code Ohio Public School District Number

s

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 7

I AM NOT REQUIRED TO FILE A 1998 OHIO INCOME TAX RETURN BECAUSE

1 I MOVED OUT OF THE STATE OF OHIO IN 1997 AND HAD NO INCOME IN OHIO DURING 1998

I MOVED TO ______________________________ DATE MOVED ______________________________

2 IN 1998 I WAS A RESIDENT OF ONE OF THE FOLLOWING STATES (CIRCLE STATE) KENTUCKY INDIANA WEST VIRGINIA MICHIGAN OR PENNSYLVANIA AND I 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 WE MAY ASK YOU LATER ON 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 1998

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)

OHIO IT-40P 1998PINCOME TAX PAYMENT VOUCHER Please use UPPER CASE letters to print the first three letters of

Taxpayerrsquos last name Spousersquos last name Your first name Initial Last name

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

(if joint filing)

Your Social Security Number

Spousersquos Number

(if joint filing)

Dollars Cents Return this voucher with check or money order payable to TREASURER OF STATE OF OHIO and mail to AMOUNT OF OHIO DEPrsquoT OF TAXATION PO BOX 182131 COLUMBUS OHIO 43218-2131 PAYMENT

s $

37

HOW TO GET OHIO TAX INFORMATION Do you want information by telephone - FAST FAST (Fast Answers about State Taxes) is an auto-mated phone system where you can get the status of your 1998 refund or get answers to the 23 most fre-quently asked tax questions Recorded tax information will be available 24 hours a day seven days a week

How do I use FAST to get refund information You can check on the status of your 1998 Ohio Income Tax refund by calling toll free 1-800-282-1784 You will be required to provide your social security number and your refund amount We will then tell you if your refund has been processed and when you can expect your refund Refund information will occasionally not be available due to system maintenance Refund pro-cessing takes from six to eight weeks You are limited to one refund information call every three days

Do you want to access us on the Internet Visit the State of Ohio Internet Web Site at wwwstateohustax You can get answers to the 23 most frequently asked tax questions as well as tax forms Publications Information Releases Tax Rules and Statistics

Do you want to visit us in person The addresses for our district offices are found on page 39 of this booklet

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 to a tax question If you write be sure to include your social security number Our address is found on page 39 of this booklet

How do I use FAST to answer a tax question You can listen to answers for the following 23 most frequently asked questions by calling toll free 1-800-282-1780 A pre-recorded message will follow each

Forms Information bull Where can I pick up Ohio income tax forms bull How can I get a copy of my Ohio income tax return bull What should I do if I need a paper copy of my

Telefile return

Filing Requirements bull I moved into Ohio last year How do I file bull How can I get an extension of time to file my Ohio

income tax return bull Where do I send my Ohio income tax return bull I never received a W-2 form What do I do bull What should I do if I need to correct my Telefile

return bull What should I do if the IRS examined and changed

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

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

an Ohio return bull Can my children claim themselves on their Ohio

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

Refund Problems bull I moved since I filed my Ohio return How can I get

my refund bull My spouse passed away but my refund check has

both our names on it What should I do bull Irsquom due a refund Do I still need to file an Ohio

income tax return bull Irsquove either lost my refund check or it was stolen

What should I do

Payment Information bull Why was my Ohio withholding disallowed bull Should I file my Ohio income tax return even though

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

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

income taxes bull Can I pay my taxes with a credit card

Ohio School District Information bull How do I find out what school district I live in bull What do I do if my employer mistakenly withheld

Ohio school district income tax

38

ii11imi111 11111 11 11 111 1

0

TAXPAYER ASSISTANCE

By Internet STATE OF OHIO INTERNET WEBSITE

Tax Forms Instructions wwwstateohustax FAST Tax Questions

By Phone TOLL FREE TELEPHONE NUMBERS

Toll Free 24 Hour Refund Hotline 1-800-282-1784 Toll Free Form Requests 1-800-282-1782 Toll Free Tax Questions 1-800-282-1780

Walk-in Ohio Department of Taxation District Office Locations Walk-in services are available at all office locations Monday through Friday 800 am to 500 pm

AKRON DISTRICT OFFICE CINCINNATI DISTRICT OFFICE CLEVELAND DISTRICT OFFICE 161 South High Street 900 Dalton Avenue at West 8th Street 615 West Superior Avenue Suite 501 Cincinnati Ohio 45203-1171 Fifth Floor Room 570 Akron Ohio 44308-1600 Cleveland Ohio 44113-1891

COLUMBUS DISTRICT OFFICE DAYTON DISTRICT OFFICE LIMA DISTRICT OFFICE 1880 East Dublin-Granville Road Centre City Offices 1303 Bellefontaine Avenue Columbus Ohio 43229-3529 15 East Fourth Street Room 510 Lima Ohio 45804-3199

Dayton Ohio 45402-2162

TOLEDO DISTRICT OFFICE YOUNGSTOWN DISTRICT OFFICE ZANESVILLE DISTRICT OFFICE One Government Center Stambaugh Building 601 Underwood Street Suite 1400 44 Federal Plaza Central 300 Zanesville Ohio 43701-3786 Toledo Ohio 43604-2232 Youngstown Ohio 44503-1651

Written Ohio Department of Taxation Taxpayer Services Mailing address

Ohio Department of Taxation Taxpayer ServiceCentral Registration Division Taxpayer Services Response Section PO Box 182382 Columbus Ohio 43218-2382

For Deaf Hard of Hearing or Speech Impaired who use TTY or TDD only Please contact the Ohio Relay Service at 1-800-750-0750 and give the Communication Assistant the Ohio Department of Taxation telephone number that you wish to contact

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 loca-tions in your area call the Internal Revenue Service at 1-800-829-1040 If you received an Ohio andor Federal income tax pack-age in the mail take them with you when you go for help

The Ohio Department of Taxation is an Equal Opportunity Employer

39

OHIO Department of Taxation Columbus Ohio 43270

  • Untitled
    • 2
Page 3: Individual Income Tax · Individual Income Tax Forms and Instructions This booklet contains 2 copies of Form IT-1040, the standard Ohio income tax form AND Form IT-1040 EZ, the short

Tax Dollars 1998

The charts show where Ohios

tax dollars come from and the

programs and services this

money supports

The first chart shows that about

42 cents of each dollar comes

from the state income tax and

another 36 cents from the state

sales tax The second chart

shows that education--public

schools and colleges--comshy

mands almost half of every state

dollar spent Elementary and

secondary schools receive 32

cents from each dollar while colshy

leges and universities are alloshy

cated 16 cents The full range of

human services is supported by

a 29-cent share When combined

with education these three catshy

egories total 77 cents or threeshy

fourths of every tax dollar

These figures represent the

states General Revenue Fund

for the fiscal year which ended

June 30 1998 excluding welfare

reimbursement

Where the Tax Dollar Comes From

Cigarette amp Alcohol Taxes

Income Tax

42cent

Where the Tax Dollar Goes

Other

1cent

Property Tax Relief

3

Which form should I use

Why spend unnecessary time preparing your Ohio taxes If you are a full year Ohio resident who does not make estimated payments you may be eligible to file the new expanded Form IT-1040EZ There are restrictions as to deductions and credits allowed on the new ldquoEZrdquo so please read the instructions carefully

Residency Status

USE IT-1040EZ

If you were a full year Ohio resident for 1998

USE IT-1040

For any Residency Status

Filing Status For any filing status For any filing status

Dependents For all personal and dependent exemp-tions that you are entitled to claim

For all personal and dependent exemp-tions that you are entitled to claim

Ohio Adjustments to Income

If you have no Ohio adjustments to income or if your only adjustment is for state or municipal income tax over-payments included in your federal adjusted gross income

If you have Ohio adjustments to income in addition to or other than state or municipal income tax overpay-ments included in your federal adjusted gross income

Please see Schedule A on the back of Form IT-1040 for a complete list of the Ohio adjustments or read the instruc-tions found in this booklet

Tax Credits If you have no credits other than the exemption credit and joint filing credit

For all applicable Ohio credits Some common credits include Retirement income credit Senior citizenrsquos credit Child and dependent care credit Lump sum retirement credit Job training credit Ohio political contributions credit Resident credit

Payments If you have no payments or credits other than withholding shown on Form(s) W-2 and 1099

If you have any of the following Withholding from all sources Estimated tax payments Payments made with Form IT-40P

4

--

~ ------

+ti+ ------

General Information

Tax Return Required

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 non-resident who directly as a sole proprietor or through a partnership S corporation or a limited liability company earns or receives income from Ohio sources There are some people who do not have to file an Ohio income tax return You do have to file an Ohio return if you Have completed Schedule A (on the back of the Ohio Form IT-1040) Had Ohio tax withheld Are due an Ohio income tax refund Are single under age 65 AND your Federal Adjusted Gross Income is $4050 or more Are single age 65 or over AND your Federal Adjusted Gross Income is $8750 or more Are married filing jointly under age 65 AND your Federal Adjusted Gross Income is $7450 or more Are married filing jointly age 65 or over AND your Federal Adjusted Gross Income is $11150 or more You do not have to file an Ohio return if Your only source of income is retirement income (as defined on page 19 line 46 instructions) which is eligible for the

Retirement Income Credit AND the credit (line 46) is the same or larger than your tax before credits (line 6) You are eligible for the SENIOR CITIZEN CREDIT AND your tax before credits (line 6) is $50 or less Your exemption amount on line 4 is the same as or more than your Ohio adjusted gross income (line 3) 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 Information Notice (IT-10) on page 37 of this booklet

Where and When do I File File on or before April 15 1999 for calendar year 1998 Returns for other tax periods are due on the 15th day of the fourth month following the close of your taxable year Mail your return to the address noted below If you do not owe any taxes with your return and you are not expecting a refund send your return to the address for Refunds and Credits

IT-1040 REFUNDCREDIT REQUESTED OHIO DEPARTMENT OF TAXATION PO BOX 2679 COLUMBUS OH 43270-2679

IT-1040EZ REFUND REQUESTED OHIO DEPARTMENT OF TAXATION PO BOX 182294 COLUMBUS OH 43218-2294

IT-1040 PAYMENT ENCLOSED OHIO DEPARTMENT OF TAXATION PO BOX 2057 COLUMBUS OH 43270-2057

IT-1040EZ PAYMENT ENCLOSED OHIO DEPARTMENT OF TAXATION PO BOX 182850 COLUMBUS OH 43218-2850

What Tax Records Do I Need to Keep Keep a copy of your completed income tax return Also keep copies of any papers you used to prepare your return Keep these records for at least 4 years from the later of the filing due date or the date you filed the return Your tax return may be audited by the Ohio Department of Taxation If it is you must be able to prove all claims and items listed on your return

Can Dependent Children Claim Themselves if They File Their Own Tax Return Yes Ohio law differs from federal law by permitting dependents who are claimed on their parentrsquos tax return to claim themselves on their own tax return

Receipt What if I Want a Receipt to Prove That I Paid Your cancelled check may be used as proof of receipt of your tax payment If you make payment with a money order be sure to keep your copy for your records

5

bull bull 1 -~ I bullbull

ast Will And Testament

Form 1310 ~ tatement of Person Claiming Refund

How do Investors in a Pass-Through Entity Report Income A pass-through entity is generally a partnership S corporation or limited liability company treated as a partnership for fed-eral income tax purposes Investors in a pass-through entity must file Form IT-1040 However such investors do not have to file Form IT-1040 if ALL of the following apply

the investor is a full year nonresident AND the pass-through entity files Form IT-4708 on behalf of the investor AND the investor has no other Ohio source income or if the investor has other Ohio source income that income is also

reported on other IT-4708rsquos

How do Nonresidents or Part-Year Residents Engaged in Business Apportion Income A nonresident or part-year resident who is engaged in business (directly or through a partnership S corporation or limited liability company) with activities inside Ohio must apportion their income inside of and outside of Ohio If you are an investor who files Form IT-1040 you may use Form IT-2023 to help determine the proper amount of credit to claim in Schedule D of Form IT-1040

What If a Taxpayer Has Died If a taxpayer died before filing a return for 1998 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 administrator or anyone who is in charge of the deceased personrsquos property Use the same form and filing status that the taxpayer would have used if living 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 cer-tificate 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 decedent or add an execu-torrsquos name)

What if I Need More Time to File If you need more time to file your Ohio return you must first qualify for an extension of time to file your federal 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 have 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 Even if you qualify for and elect to take a federal and Ohio extension of time to file your tax return you must pay the bal-ance of your Ohio income tax by April 15 1999 Ohio Form IT-40P should accompany your payment Be sure you write your social security number on your check and the phrase ldquo1998 IT-40P Paymentrdquo You must file a standard Form IT-1040 to claim the IT-40P payment You will owe interest and could owe penalties on any amount of the 1998 tax which you do not pay by April 15 1999 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

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 fail to file your Ohio Income Tax Return by 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 1999 However this penalty may not apply if you 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 1999) 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 1998 is 9 and for 1999 is 8

$ May I Round to the Nearest Dollar Yes In rounding to the nearest whole dollar drop any cents less than 50 cents Increase amounts from 50 cents to 99 cents to the next higher dollar

6

Tbull 1040X Ohio Amended ncome Tax Return

Estimate Yes or No

Do I Have to Pay Estimated Tax in 1999 You must pay estimated tax if your 1998 tax after withholding will be more than $300 If you are required to pay estimated tax file a 1999 Ohio Estimated Income Tax Return (Form IT-1040ES) You can get this form from one of the offices listed on page 39 of this booklet CAUTION 1999 estimated tax payments are due on April 15 1999 June 15 1999 September 15 1999 and January 18 2000 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 1999 tax after withholding is less than $300 File a revised Form IT-4 (Employee Withholding Exemption Certificate) with your employer

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 1998 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 9

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 off the Internet (see page 2 letter) or by contacting one of the offices listed on page 39 of this book-let If you correct your federal income tax return or if you are audited by the Internal Revenue Service you must file Ohio Form IT-1040X 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 penal-ities be sure to file your Ohio amended return within 60 days of the final determination of the federal change

Do I Have to File a School District Income Tax Form Certain Ohio school districts have an additional income tax These school districts are marked with an asterisk () on pages 33 to 35 in this booklet If you lived in one of these districts during all or part of 1998 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 that 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 page 39 of this booklet

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 holderrsquos spouse and qualified dependents A medical savings account can be opened by or on behalf of a person that participates in either a sick-ness and accident plan a plan offered by a Health Maintenance Organization 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 a federally or state chartered bank savings and loan association savings bank or credit union a trust company authorized to act as fiduciary an insurer authorized under Ohiorsquos insurance laws a dealer or a salesperson licensed under Ohiorsquos securities laws an administrator licensed under Ohiorsquos third party administrator law a certified public accountant an employer that administers an employee benefit plan or a health maintenance organization Account holders are generally permitted to withdraw the funds at any time for any reason However account administra-tors may not release any funds during the year of deposit except for reimbursement of eligible medical expenses Any withdrawals for a non-qualifying medical purpose may result in increased Ohio taxes 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 qualified dependent is any of the following the account holderrsquos child if under 19 years of age or if under 23 years of age if a full-time student at an accredited

college or university the account holderrsquos child who is not self-sufficient due to physical or mental disorders or impairments or 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

7

Your social security number

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 always presentto ensure that your social security

number is entered correctly onto our computer files

651-00-1492 59 KENNETH L SMITH 300 HOMETOWN OH

Your name and address

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

CAR-RT SORT CR01

2503

45300-3253

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

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

Instructions for top of the forms Name address social security number and county

Did you receive a label with the correct information

YES NO ccedilccedilAfter 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 spousesrsquo 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 live

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 qualifying widow(er) 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

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 33 34 and 35 of for the majority of 1998 and write it in the space provided this booklet Non-residents should enter 9999 in the space provided

8

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 1998 in the space provided

Part Year Resident Mark this box if you moved into or out of Ohio during 1998 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 21) 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 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 Form IT-1040 or Line 10 of Form IT-1040EZ) of $1 or more you may choose to have $1 go to this fund by checking the YES box on the return If you file a joint return and have tax (line 14 of Form IT-1040 or Line 10 of Form IT-1040EZ) 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 We ask for tax return information to carry out Ohiorsquos income tax laws We need this information to figure and collect the right

The Privacy Act says that when we ask you for information we amount of tax We may give this information to the Internalmust first tell you our legal right to ask for the information why Revenue Service the Ohio Attorney General tax agencies inwe are asking for it and how we will use the information We Ohio cities other states and provinces the US Department ofmust also tell you what could happen if we do not receive it and Justice and other federal agencies as provided by lawwhether your response is voluntary required to obtain a bene-fit or mandatory under the 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 youThis notice applies to all papers you file with us including this may be charged penalties and in certain cases you may betax return It also applies to any questions that we need to ask subject to criminal prosecution We may also have to disallowyou so we can complete correct or process your return figure the exemptions exclusions credits deductions or adjustmentsyour tax and collect tax interest and penalties shown on the tax return This could make the tax higher or delay Our legal right to ask for information is Ohio Revised Code sec- any refund Interest and penalty may also be charged tion 574708(F) This section says that you must file a return or Keep this notice with your records It may help you if we ask forstatement with us for any tax for which you are liable and that further information If you have any questions about the rules foryou must show your social security number on what you file filing or giving information please call or visit any of our officesThis 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

9

0

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

Personal and Dependent Exemption Worksheet Line 1 Personal exemption for yourself 950 Line 2 If joint return enter $950 for your

spouse Line 3 Number of dependents that you

claim _____ times $1050 Line 4 Total of lines 1 2 and 3 Enter the amount shown on line 4 of this worksheet on line 4 of your form IT-1040EZ

1 $________

2 $________

3 $________ 4 $________

Enter the amount from your 1998 federal income tax return

Use Form 1040 line 33 OR Form 1040A line 18 OR Form 1040EZ line 4 OR Form 1040-TEL adjusted gross income

STOP In all cases your line 1 must match your federal adjusted gross income reported on your federal

income tax return There are no exceptions to this requirement

EZ Line 2 mdash State or Municipal Overpayments

Deduct on line 2 the amount of state and municipal income tax overpayments appearing on line 10 of your Federal Form 1040

EZ Line 3 mdash Ohio Adjusted Gross Income

Deduct line 2 from line 1

EZ Line 4 mdash Exemptions and Dependents

Personal Exemption for You and Your Spouse You get a personal exemption of $950 for yourself and an additional $950 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

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 tax return You get a $1050 deduction for each dependent exemption Note that the amount allowed for a dependent exemption is differ-ent than the amount allowed for a personal exemption Write the number of your dependents on line 3 of the personal and dependent worksheet

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 parentsrsquo Ohio tax return may claim the $950 personal exemption on their own Ohio tax return and their parents may use the $1050 dependent exemption for that same child on the par-entsrsquo Ohio tax return

EZ Line 5 mdash Ohio Taxable Income

Subtract line 4 from line 3 If the amount on line 4 is larger than line 3 enter ldquo0rdquo on line 5 You do not owe any Ohio income tax If you had Ohio tax withheld you must complete the rest of the return to get a refund

EZ Line 6 mdash Ohio Tax before Credits

Figure your tax on your Ohio taxable income using the tax tables on pages 22 through 32 If your taxable income is less than $100000 your tax

has been figured for you as shown in Table 1 If your taxable income is $100000 or more you must

use Table 2

EZ Line 7 mdash Exemption Credit

Multiply your total number of personal and dependent exemptions by $20 and enter the amount on line 7

EZ Line 8 mdash Tax less Exemption

Subtract line 7 from line 6 If your total credit on line 7 is larger than your tax on

line 6 enter a ldquo0rdquo on line 8 and line 10

EZ Line 9 mdash Joint Filing Credit

If you are a married couple filing a joint Ohio income tax return you may be entitled to a joint filing credit You can take this credit only if each spouse has Ohio Adjusted Gross Income of $500 or more not counting income from interest dividends royalties rents capital gains and state or munici-pal income tax refunds Find your Ohio taxable income in the first column on the following page The second column then tells you what percent of your tax on line 8 will be your Joint Filing Credit Multiply your tax by this percent and enter the amount on line 9 Enter the percent in the space provided

10

ii DIVISION OF

WILDLIFE

Natural Areas

~bullI5J bull Check Us

EZ Line 9 mdash Joint Filing Credit Contrsquod

If you do not qualify for the Joint Filing Credit enter ldquo0rdquo on line 9

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 8 More than $25000

but not more than $50000 15 of line 8 More than $50000

but not more than $75000 10 of line 8 More than $75000 5 of line 8 The credit is limited to a maximum of $650

EXAMPLE If your Ohio taxable income on line 5 was $23000 AND the tax amount on line 8 is $48600 THEN the Joint Filing Credit will be $48600 X 20 = $9720

If either spouse does not have a W-2 form showing $500 or more of Ohio income you must attach a separate statement to your return explaining what the income is

EZ Line 10 mdash Tax less Joint Filing Credit

Subtract line 9 from line 8

EZ Line 11 mdash Ohio Tax Withheld

Enter the total amount of Ohio tax withheld This is shown normally on your tax statement (W-2 W-2G or 1099R) Form(s) in box 18 ATTACH READABLE STATE copies of your W-2

W-2G OR 1099R Forms to the front of Form IT-1040EZ You cannot claim taxes withheld for another state or a

city or a school district on the Ohio return

EZ Line 12 mdash Refund

If line 11 is larger than line 10 you have a refund Subtract line 10 from line 11 and enter the amount of your refund on line 12

CAUTION If you move after filing your tax return and you are expecting a refund notify the Post Office servic-ing your old address Fill out a change of address form at the Post Office

EZ Line 13 mdash Amount You Owe

If line 10 is larger than line 11 you owe more tax Subtract line 11 from line 10 and enter the tax you owe on line 13

Caution You may be charged interest penalty for not paying enough tax during the year You may have to pay an interest penalty if the Amount You Owe (line 13) is more than $300 and both of the following apply

The amount of your 1998 Ohio tax withheld (line 11) is less than 90 of your 1998 tax (line 10) less $300 and

The amount of your 1998 Ohio tax withheld was less than 100 of your 1997 tax (line 14 1997 IT-1040 or line 2 1997 IT-1040EZ) less $300

If you owe an interest penalty you may choose to have us calculate the interest penalty for you and we will send you a bill However if you want to figure your interest penalty yourself on the Ohio Form IT-2210 you must file the stan-dard Form IT-1040 to do so

EZ Line 14 and 15 mdash Wildlife and Natural Areas Donations Checkoff

If you have a refund on line 12 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 confidentiality of your tax return these programs cannot know who donates and are therefore unable to thank you directly for your dona-tions They wish to express their sincere appreciation to those taxpayers who supported the protection of Ohiorsquos natural her-itage last year

Line 14 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 and conduct research projects of critical importance to wildlife populations

Line 15 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 Give nature a chance -support natural areas CAUTION You should not deduct the amount of your donation from your refund Any donations shown will automatically reduce the amount of the refund that will be sent to you If you decide to donate this decision is final If you do not wish to donate leave lines 14 and 15 blank If you do not have a refund on line 12 but you want to donate to protect Ohiorsquos natural heritage DONrsquoT DO IT ON YOUR INCOME TAX FORM A more complete explanation of the Natural Areas and Wildlife checkoff donations including how to donate when you donrsquot have a refund can be found in the IT-1040 line instruction for lines 21 and 22 on pages 14 and 15

11

0

950

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

Enter the amount from your 1998 federal income tax return

Use Form 1040 line 33 OR Form 1040A line 18 OR Form 1040EZ line 4 OR Form 1040-Tel adjusted gross income

In all cases your line 1 must match your federalSTOP 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 45) on the back of the return has a list of additions and deductions to your Ohio income Turn to pages 16 17 and 18 and read the additions required and the deductions to which you may be entitledbull 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 45 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 $950 for yourself and an additional $950 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

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 a $1050 deduction for each dependent exemption Note that the amount allowed for a dependent exemption is different than the amount allowed for a personal exemption Write the number of your dependents on line 3 of the person-al and dependent exemption worksheet

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 parentsrsquo Ohio tax return may claim the $950 personal exemption on their own Ohio tax return and their parents may use the $1050 dependent exemption for that same child on the par-entsrsquo Ohio tax return

Personal and Dependent Exemption Worksheet Line 1 Personal Exemption for yourself 1 $________ Line 2 If joint return enter $950 for your

spouse 2 $________ Line 3 Number of dependents that you

claim _____ times $1050 3 $________ Line 4 Total of lines 1 2 and 3 4 $________ Enter the amount shown on line 4 of this worksheet on line 4 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 22 through 32 bull If your taxable income is less than $100000 your tax has

been figured for you as shown in Table 1 on pages 22 through 31 or you may use Table 2 on page 32

bull If your taxable income is $100000 or more you must use Table 2 on page 32 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 19and 20 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 53 onto line 7 bull If you have no credits from Schedule B enter ldquo0rdquo on line 7

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 and line 14

12

0

0

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 below The second col-umn 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 pro-vided This credit is limited to a maximum of $650

If you have deducted an amount on Schedule A ofSTOP your Ohio return you may not be entitled to the joint filing credit unless each spouse has other sources of qual-ifying income totaling $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 not qualify for Ohiorsquos joint filing credit However if Mary had another source of qualifying income of $500 or more not deducted in Schedule A the Brownrsquos would qualify for the credit mdash If you do not qualify for the Joint Filing Credit enter ldquo0rdquo on line 11 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 $48600 THEN The Joint Filing Credit will be $48600

x 20 $9720 = 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 21 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 ldquoSrdquo corporation or a limited liability compa-ny you may qualify for a business credit Nonrefundable business credits must be calculated on Schedule E (available at any of our offices listed on page 39 of this booklet) A refundable Jobs Credit is available for qualifying businesses See the instructions for line 17a for further information NONREFUNDABLE BUSINESS CREDITS INCLUDE bull Credits for manufacturing bull Enterprise Zone Credits

investments bull Credits for Child Care 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 If your total credits on line 13 are more or equal to your tax on line 12 enter ldquo0rdquo on line 14

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 W-2G or 1099R) Form(s) in box 18bull ATTACH READABLE STATE copies of your W-2

W-2G 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 1998 and Amount of 1997 Overpayment Credited to 1998

Enter the total estimated income tax payments submitted on your 1998 Form IT-1040ES including payments made on Form IT-40P plus any overpayment you credited to 1998 from your 1997 IT-1040 line 23

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

Line 17a 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 17a 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

1313

0

ik DIVISION OF

WILDLIFE

Natural Areas

~middotI~ - Check Us

Line 17b mdash Refundable Pass-Through Entity Credits

If you are a direct or indirect investor in a pass-through enti-ty that filed and paid Ohio tax on Form IT-4708 (Master Return for Pass-through Entities) or Form IT-1140 you should enter the amount of tax paid on your behalf Investors who claim this credit for taxes paid on their behalf must attach Federal K-1rsquos which reflect the amount of Ohio tax paid The K-1 should show the amount of the distributive share of income the amount of Ohio tax paid the legal name of the entity and the entityrsquos federal employer identification num-ber (FEIN) Enter the total of lines 17a and 17b on line 17

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 1998 Ohio tax withheld including pass-through entity tax withheld (lines 15 and 17b 1998 IT-1040) is less than both of the fol-lowingbull 90 of your 1998 Ohio income tax (line 14 1998 IT-

1040) less $300 andbull 100 of your 1997 Ohio income tax (line 14 1997 IT-

1040 or line 2 1997 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 find that you owe an interest penalty we will send you a bill mdash but see ldquolowering your interest 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 1998 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 returnbull 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

If you have an overpayment on line 20 of your 1998STOP Form IT-1040 but 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 1999) or the net amount on line 24

Line 21 and 22 mdash Wildlife and Natural Areas Checkoff

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 and conduct research projects of critical importance to wildlife populations Donations to this fund have enabled the Division of Wildlife to increase the number of nesting bald eagles reintroduce river otters peregrine falcons paddlefish and trumpeter swans With 127 animals classifed as endangered in the state and crit-ical habitat being lost to development the effort is far from fin-ished Please join us in securing a future for wildlife currently in jeop-ardy by making a donation Your financial help will benefit native wildlife and enhance the quality of life for all Ohioans

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

14

0

0

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

A donation will reduce the amount of the refundSTOP 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 nature preserves scenic rivers

and endangered species protection make your check out to Natural Areas and Preserves Special Account

bull If you want to donate to endangered wildlife species and biodiversity projects make your check out to Nongame and Endangered Wildlife 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 1999 Estimated Income Tax

You may apply part or all of your overpayment on line 20 to your 1999 Ohio Income Tax Enter on line 23 the amount of the overpayment that you want to apply to 1999 However if you want to credit your entire overpayment to 1999 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

If you move after filing your tax return and you areSTOP expecting a refund notify the Post Office serving

your old address Fill out a change of address form for the Post Office

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

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

ccedilccedil

15

0

0

Schedule AmdashAdjustments to Income Additions

Line 25 mdash Government Interest or Dividends from Other States

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

Line 26 mdash US Government ObligationsComplex Trust Income

Enter interest or dividends on obligations of the United States government that are exempt from federal taxation but not exempt from state taxation Attach an explanation Also 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 27 mdash Pass-Through Entity Addback

Add any Form IT-1140 taxes shown on your Federal K-1rsquos

Line 28 mdash Losses on Ohio Public Obligations

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

Line 29 mdash Non-qualifying Medical Savings Account Withdrawals

SEE WORKSHEET ON PAGE 18

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

Deductions Any amounts deducted on lines 31 through 43 mustSTOP be included in your Federal Adjusted Gross Income

line 1 of the Ohio Return

Line 31 mdash Federal Interest and Dividends

Enter interest income (included in line 1) from obligations issued by the United States government or its possessionster-ritories 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 list-ing Examples of interest income that are not deductible bull Interest paid by the IRS on a federal income tax refundbull 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 you were a full year resident of one of these states bull your only source of income was from wages salaries tips

or commissions and bull you did not have Ohio tax withheld

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 line 32

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 nonresident credit in Schedule D

Note Residents of these neighboring states who work in Ohio should complete Form IT-4NR and give it to their employer to stop Ohio withholding for 1999

Wages salaries tips and commissions earned bySTOP Ohio residents in these neighboring 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 the amount withheld for the other state on line 15

Line 33 mdash State or Municipal Refund

Deduct on line 33 the amount of state and municipal income tax overpayments appearing on line 10 of your Federal Form 1040

Line 34 mdash Disability and Survivorship Benefits

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 considered retirement or pension benefits and are no longer deductible (See instructions for line 46 for the proper treat-ment of retirement benefits)

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

16

0

0

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 Benefitsbull Tier I and Tier II Railroad Retirement Benefits bull Supplemental Railroad Retirement Benefits bull Dual Railroad Retirement Benefits bull Railroad Disability and Unemployment Benefits

Line 37 mdash Interest from Ohio Public and Purchase Obligations and the Gain from the Sale or Disposition of Ohio Public Obligations

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 1998 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 1997 federal income tax return In 1998 he received a reimbursement of $200 of the medical expenses from his insurance company which he reported as income on line 21 of his 1998 federal income tax return Mr Brown is entitled to deduct the $200 reimburse-ment on line 39 of his Ohio income tax return

Do not deduct on this line state or municipal incomeSTOP tax overpayments (see line 33)

Line 40 mdash Repayment of Income Reported in a Prior Year

Deduct interest income earned from Ohio Public and Purchase Obligations if the interest income is included in your Federal Adjusted Gross Income You may also deduct any gains resulting from the sale or disposition of Ohio Public 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 1998 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)

If in 1998 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 1998 federal income tax return for the amount repaid or you claimed a tax credit on your 1998 federal income tax return based upon the amount repaid and

bull The repayment has not otherwise reduced your Federal Adjusted Gross Income for 1998 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 1997 and included the bonus in his 1997 Federal Ad-justed Gross Income In 1998 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 1998 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 your 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

If you were eligible to participate in any health planSTOP maintained by your or your spousersquos employer for

any month or part of a month in 1998 amounts paid for health insurance coverage for that month cannot be used to figure this deduction

17

Self-employed Health Insurance Cost Worksheet

1 Enter the total amount you paid in 1998 for health insurance coverage for 1998 for you your spouse and dependents 1_______

2 a Enter your net profit and other earned income from your 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 27 of your Federal Form 1040 for the self-

employment tax deduction 2b_______ c Enter any amount you claimed on line 29

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 28 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 be able to deduct the amount of funds you deposit-ed into a medical savings account or the amount deposited by your employer on your behalf If filing a joint return your spouse may also be able to deduct hisher funds deposited into hisher medical savings account For 1998 the maximum amount of deposited funds you may be able to deduct is $3149 If filing a joint return each spouse may be able to deduct up to $3149 of deposited funds into hisher separate account for a maximum of $6298

Also any investment income or interest earned on the funds deposited into a medical savings account is deductible if the income is included in your Federal Adjusted Gross Income line 1 of your Ohio Form IT-1040

To determine if you are eligible for this deduction complete the medical savings account worksheet on this page

For further information please see the question ldquoWhat is a Medical Savings Account and what are the qualificationsrdquo on page 7 of this booklet

Example John and Mary Brown file a joint tax return for 1998 John contributed $2000 to his medical savings account while Mary contributed $5000 to hers Johnrsquos account earned $120 in interest and Maryrsquos earned $300 which were includ-ed in their Federal Adjusted Gross Income They would be entitled to a Medical Savings Account deduction of $5569 ($2000 for John and $3149 for Mary plus the interest income of $420)

Medical Savings Account Worksheet

1 Amount you contributed during 1998 but no more than $3149 ________

2 If joint return amount your spouse contributed during 1998 but no more than $3149 ________

3 Amount of Medical Savings Account earnings included in line 1 of your 1998 Ohio Form IT-1040 ________

4 Sub-total (add lines 1 2 and 3) ________ 5 1998 withdrawals from the account for

non-medical purposes (see note below) ________ 6 If line 5 is less than line 4 subtract line 5 from

line 4 and enter here and on line 42 of Schedule A of Form IT-1040 ________

7 If line 4 is less than line 5 subtract line 4 from line 5 and enter here and on line 29 of Schedule A of Form IT-1040 ________

Note If any prior year contribution exceeded the deductible limit for that year please contact the Ohio Department of Taxation to help you determine the amount you should enter on line 5 of this worksheet

Line 43 mdash Individual Development Account Program

You may deduct matching contributions to another personrsquos Individual Development Account when the account has been established by a County Department of Human Services This program was established for the purpose of providing match-ing funds for qualified program participants For further information about this program contact your local County Department of Human Services

Line 44 mdash Total Deductions

Enter the total of lines 31 through 43

Line 45 mdash Net Adjustments If line 30 is LARGER THAN line 44 subtract line 44 from line 30 and enter the amount on line 45 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 44 subtract line 30 from line 44 and enter the difference on line 45 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

18

0

0

Schedule BmdashCredits Line 46 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 47 mdash Senior Citizen Credit

You may claim a $50 credit if you were 65 years of age or older prior to January 1 1999 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

Line 48 mdash Lump Sum Distribution Credit

This credit is available only to individuals 65 years of age or older before January 1 1999 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

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 1999 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

If you take this credit you cannot take the $50 STOP Senior Citizenrsquos Credit on this yearrsquos return or any

future yearrsquos return

Line 49 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

If line 3 on the front of the Ohio Form IT-1040 is STOP $40000 or more yoursquore not entitled to this credit

1998 Child and Dependent Care Worksheet

A Enter the amount of Federal Child and Dependent Care Credit shown on your Federal Form 1040A line 26 or your Federal Form 1040 line 41 A$________

B If line 3 of your Ohio IT-1040 is less than $20000 enter 100 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 49 (schedule B) on the back of Form IT-1040 C$________

19

0

Line 50 mdash Lump Sum Retirement Income Credit

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 1998 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 page 39 of this booklet

Line 51 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

Such training qualifies for this credit only if you canSTOP 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

1998 Job Training Credit Worksheet

1 Enter the amount you paid during 1997 and 1998 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 51 Schedule B on the 1997 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 51 of Ohio Form IT-1040

Line 52 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 The max-imum credit is $50 (for single or married separate filers) and $100 (for married filing joint returns if both spouses made contributions of $50 or more) regardless of the amount of the contribution

You can claim the credit on the back of Form IT-1040 line 52

Line 53 mdash Total Credits Enter the total of lines 46 through 52 on line 53 and on line 7 on the front of the return

20

0

Schedule CmdashResident Credit Line 54

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 57 or 57a

Enter the portion of Ohio Adjusted Gross Income from line 3 that is subjected to tax 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

Do not include wages salaries tips or commissionsSTOP 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 55

Enter Ohio Adjusted Gross Income from line 3

Line 56 Divide 54 by line 55

Line 57 Multiply line 56 by the amount on line 12 on the front of the return Enter the amount on line 57

Line 57a Enter the amount of 1998 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 57b Enter the smaller of line 57 or line 57a 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 1998 income tax return below line 57b 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 58

Line 58 Enter the portion of Ohio Adjusted Gross Income from line 3 that was not earned or received in Ohio

Line 59

Enter Ohio Adjusted Gross Income from line 3

Line 60 Divide line 58 by line 59

Line 61 Multiply line 60 by the amount on line 12 on the front of the return Enter the amount on line 61 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 57b and 61 on line 13

21

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax least less is

than

Tax After Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

Up to $1000 $2000 $4000 $6000

$ 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 4 500 550 4 550 600 4 600 650 5 650 700 5 700 750 5 750 800 6 800 850 6 850 900 7 900 950 7 950 1000 7

$ 0 1 1 1 2 2 2 3 3 3 4 4 4 5 5 5 6 6 6 7

$ 2000 $ 2050 $ 15 $ 14 2050 2100 15 14 2100 2150 16 14 2150 2200 16 15 2200 2250 17 15 2250 2300 17 15 2300 2350 17 16 2350 2400 18 16 2400 2450 18 16 2450 2500 18 17 2500 2550 19 17 2550 2600 19 17 2600 2650 20 18 2650 2700 20 18 2700 2750 20 18 2750 2800 21 19 2800 2850 21 19 2850 2900 21 19 2900 2950 22 20 2950 3000 22 20

$ 4000 $ 4050 $ 30 $ 27 4050 4100 30 27 4100 4150 31 28 4150 4200 31 28 4200 4250 31 28 4250 4300 32 29 4300 4350 32 29 4350 4400 33 29 4400 4450 33 30 4450 4500 33 30 4500 4550 34 30 4550 4600 34 31 4600 4650 34 31 4650 4700 35 31 4700 4750 35 32 4750 4800 35 32 4800 4850 36 32 4850 4900 36 33 4900 4950 37 33 4950 5000 37 33

$ 6000 $ 6050 $ 52 $ 47 6050 6100 53 48 6100 6150 54 49 6150 6200 55 49 6200 6250 55 50 6250 6300 56 51 6300 6350 57 51 6350 6400 58 52 6400 6450 58 53 6450 6500 59 54 6500 6550 60 54 6550 6600 61 55 6600 6650 61 56 6650 6700 62 56 6700 6750 63 57 6750 6800 64 58 6800 6850 64 58 6850 6900 65 59 6900 6950 66 60 6950 7000 66 60

$1000 $3000 $5000 $7000

$ 1000 $ 1050 $ 8 1050 1100 8 1100 1150 8 1150 1200 9 1200 1250 9 1250 1300 9 1300 1350 10 1350 1400 10 1400 1450 11 1450 1500 11 1500 1550 11 1550 1600 12 1600 1650 12 1650 1700 12 1700 1750 13 1750 1800 13 1800 1850 14 1850 1900 14 1900 1950 14 1950 2000 15

$ 7 7 8 8 8 9 9 9

10 10 10 11 11 11 12 12 12 13 13 13

$ 3000 $ 3050 $ 22 $ 20 3050 3100 23 21 3100 3150 23 21 3150 3200 24 21 3200 3250 24 22 3250 3300 24 22 3300 3350 25 22 3350 3400 25 23 3400 3450 25 23 3450 3500 26 23 3500 3550 26 24 3550 3600 27 24 3600 3650 27 24 3650 3700 27 25 3700 3750 28 25 3750 3800 28 25 3800 3850 28 26 3850 3900 29 26 3900 3950 29 26 3950 4000 30 27

$ 5000 $ 5050 $ 38 $ 34 5050 5100 38 35 5100 5150 39 35 5150 5200 40 36 5200 5250 40 37 5250 5300 41 37 5300 5350 42 38 5350 5400 43 39 5400 5450 43 39 5450 5500 44 40 5500 5550 45 41 5550 5600 46 41 5600 5650 46 42 5650 5700 47 43 5700 5750 48 43 5750 5800 49 44 5800 5850 49 45 5850 5900 50 45 5900 5950 51 46 5950 6000 52 47

$ 7000 $ 7050 $ 67 $ 61 7050 7100 68 62 7100 7150 69 62 7150 7200 69 63 7200 7250 70 64 7250 7300 71 64 7300 7350 72 65 7350 7400 72 66 7400 7450 73 66 7450 7500 74 67 7500 7550 75 68 7550 7600 75 68 7600 7650 76 69 7650 7700 77 70 7700 7750 78 70 7750 7800 78 71 7800 7850 79 72 7850 7900 80 72 7900 7950 81 73 7950 8000 81 74

OHIO TAX TABLES FOR 1998 ONLY 22

$9000

$16000 $19000

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$8000 $11000 $14000 $17000

$ 8000 $ 8050 $ 82 $ 74 8050 8100 83 75 8100 8150 84 76 8150 8200 84 76 8200 8250 85 77 8250 8300 86 78 8300 8350 87 78 8350 8400 87 79 8400 8450 88 80 8450 8500 89 80 8500 8550 90 81 8550 8600 90 82 8600 8650 91 82 8650 8700 92 83 8700 8750 93 84 8750 8800 93 84 8800 8850 94 85 8850 8900 95 86 8900 8950 95 87 8950 9000 96 87

$11000 $11050 $ 142 $ 129 11050 11100 143 130 11100 11150 145 131 11150 11200 146 133 11200 11250 148 134 11250 11300 149 135 11300 11350 151 137 11350 11400 152 138 11400 11450 154 139 11450 11500 155 141 11500 11550 157 142 11550 11600 158 143 11600 11650 160 145 11650 11700 161 146 11700 11750 163 147 11750 11800 164 149 11800 11850 166 150 11850 11900 167 152 11900 11950 169 153 11950 12000 170 154

$14000 $14050 $ 231 $ 209 14050 14100 233 211 14100 14150 234 212 14150 14200 236 213 14200 14250 237 215 14250 14300 239 216 14300 14350 240 218 14350 14400 241 219 14400 14450 243 220 14450 14500 244 222 14500 14550 246 223 14550 14600 247 224 14600 14650 249 226 14650 14700 250 227 14700 14750 252 228 14750 14800 253 230 14800 14850 255 231 14850 14900 256 232 14900 14950 258 234 14950 15000 259 235

$17000 $17050 $ 335 $ 304 17050 17100 337 306 17100 17150 339 307 17150 17200 341 309 17200 17250 343 311 17250 17300 345 312 17300 17350 346 314 17350 17400 348 316 17400 17450 350 317 17450 17500 352 319 17500 17550 354 321 17550 17600 356 322 17600 17650 358 324 17650 17700 359 326 17700 17750 361 327 17750 17800 363 329 17800 17850 365 331 17850 17900 367 333 17900 17950 369 334 17950 18000 371 336

$9000 $12000 $15000 $18000

$ 9000 $ 9050 $ 97 $ 88 9050 9100 98 89 9100 9150 98 89 9150 9200 99 90 9200 9250 100 91 9250 9300 101 91 9300 9350 101 92 9350 9400 102 93 9400 9450 103 93 9450 9500 104 94 9500 9550 104 95 9550 9600 105 95 9600 9650 106 96 9650 9700 107 97 9700 9750 107 97 9750 9800 108 98 9800 9850 109 99 9850 9900 110 99 9900 9950 110 100 9950 10000 111 101

$12000 $12050 $ 172 $ 156 12050 12100 173 157 12100 12150 175 158 12150 12200 176 160 12200 12250 178 161 12250 12300 179 162 12300 12350 181 164 12350 12400 182 165 12400 12450 184 166 12450 12500 185 168 12500 12550 187 169 12550 12600 188 170 12600 12650 190 172 12650 12700 191 173 12700 12750 193 174 12750 12800 194 176 12800 12850 195 177 12850 12900 197 178 12900 12950 198 180 12950 13000 200 181

$15000 $15050 $ 261 $ 237 15050 15100 263 238 15100 15150 265 240 15150 15200 267 242 15200 15250 268 243 15250 15300 270 245 15300 15350 272 247 15350 15400 274 248 15400 15450 276 250 15450 15500 278 252 15500 15550 280 253 15550 15600 281 255 15600 15650 283 257 15650 15700 285 258 15700 15750 287 260 15750 15800 289 262 15800 15850 291 263 15850 15900 293 265 15900 15950 294 267 15950 16000 296 269

$18000 $18050 $ 372 $ 338 18050 18100 374 339 18100 18150 376 341 18150 18200 378 343 18200 18250 380 344 18250 18300 382 346 18300 18350 384 348 18350 18400 385 349 18400 18450 387 351 18450 18500 389 353 18500 18550 391 354 18550 18600 393 356 18600 18650 395 358 18650 18700 397 359 18700 18750 398 361 18750 18800 400 363 18800 18850 402 365 18850 18900 404 366 18900 18950 406 368 18950 19000 408 370

$10000 $13000 $16000 $19000

$10000 $10050 $ 112 $ 102 10050 10100 114 103 10100 10150 115 104 10150 10200 117 106 10200 10250 118 107 10250 10300 120 108 10300 10350 121 110 10350 10400 123 111 10400 10450 124 112 10450 10500 126 114 10500 10550 127 115 10550 10600 129 116 10600 10650 130 118 10650 10700 132 119 10700 10750 133 121 10750 10800 134 122 10800 10850 136 123 10850 10900 137 125 10900 10950 139 126 10950 11000 140 127

$13000 $13050 $ 201 $ 182 13050 13100 203 184 13100 13150 204 185 13150 13200 206 187 13200 13250 207 188 13250 13300 209 189 13300 13350 210 191 13350 13400 212 192 13400 13450 213 193 13450 13500 215 195 13500 13550 216 196 13550 13600 218 197 13600 13650 219 199 13650 13700 221 200 13700 13750 222 201 13750 13800 224 203 13800 13850 225 204 13850 13900 227 205 13900 13950 228 207 13950 14000 230 208

$16000 $16050 $ 298 $ 270 16050 16100 300 272 16100 16150 302 274 16150 16200 304 275 16200 16250 306 277 16250 16300 307 279 16300 16350 309 280 16350 16400 311 282 16400 16450 313 284 16450 16500 315 285 16500 16550 317 287 16550 16600 319 289 16600 16650 320 290 16650 16700 322 292 16700 16750 324 294 16750 16800 326 295 16800 16850 328 297 16850 16900 330 299 16900 16950 332 301 16950 17000 333 302

$19000 $19050 $ 410 $ 371 19050 19100 411 373 19100 19150 413 375 19150 19200 415 376 19200 19250 417 378 19250 19300 419 380 19300 19350 421 381 19350 19400 423 383 19400 19450 424 385 19450 19500 426 386 19500 19550 428 388 19550 19600 430 390 19600 19650 432 391 19650 19700 434 393 19700 19750 436 395 19750 19800 437 397 19800 19850 439 398 19850 19900 441 400 19900 19950 443 402 19950 20000 445 403

OHIO TAX TABLES FOR 1998 ONLY 23

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$20000 $22000 $24000 $26000

$20000 $20050 $ 447 $ 405 20050 20100 449 407 20100 20150 451 409 20150 20200 454 411 20200 20250 456 413 20250 20300 458 415 20300 20350 460 417 20350 20400 463 419 20400 20450 465 421 20450 20500 467 423 20500 20550 469 425 20550 20600 471 427 20600 20650 474 429 20650 20700 476 431 20700 20750 478 433 20750 20800 480 435 20800 20850 483 437 20850 20900 485 439 20900 20950 487 441 20950 21000 489 443

$22000 $22050 $ 536 $ 486 22050 22100 538 488 22100 22150 541 490 22150 22200 543 492 22200 22250 545 494 22250 22300 547 496 22300 22350 549 498 22350 22400 552 500 22400 22450 554 502 22450 22500 556 504 22500 22550 558 506 22550 22600 561 508 22600 22650 563 510 22650 22700 565 512 22700 22750 567 514 22750 22800 569 516 22800 22850 572 518 22850 22900 574 520 22900 22950 576 522 22950 23000 578 524

$24000 $24050 $ 625 $ 567 24050 24100 627 569 24100 24150 630 571 24150 24200 632 573 24200 24250 634 575 24250 24300 636 577 24300 24350 639 579 24350 24400 641 581 24400 24450 643 583 24450 24500 645 585 24500 24550 647 587 24550 24600 650 589 24600 24650 652 591 24650 24700 654 593 24700 24750 656 595 24750 24800 659 597 24800 24850 661 599 24850 24900 663 601 24900 24950 665 603 24950 25000 668 605

$26000 $26050 $ 714 $ 648 26050 26100 717 650 26100 26150 719 652 26150 26200 721 654 26200 26250 723 656 26250 26300 725 658 26300 26350 728 660 26350 26400 730 662 26400 26450 732 664 26450 26500 734 666 26500 26550 737 668 26550 26600 739 670 26600 26650 741 672 26650 26700 743 674 26700 26750 746 676 26750 26800 748 678 26800 26850 750 680 26850 26900 752 682 26900 26950 754 684 26950 27000 757 686

$21000 $23000 $25000 $27000

$21000 $21050 $ 491 $ 446 21050 21100 494 448 21100 21150 496 450 21150 21200 498 452 21200 21250 500 454 21250 21300 503 456 21300 21350 505 458 21350 21400 507 460 21400 21450 509 462 21450 21500 512 464 21500 21550 514 466 21550 21600 516 468 21600 21650 518 470 21650 21700 520 472 21700 21750 523 474 21750 21800 525 476 21800 21850 527 478 21850 21900 529 480 21900 21950 532 482 21950 22000 534 484

$23000 $23050 $ 581 $ 526 23050 23100 583 528 23100 23150 585 530 23150 23200 587 532 23200 23250 590 534 23250 23300 592 536 23300 23350 594 538 23350 23400 596 540 23400 23450 598 542 23450 23500 601 544 23500 23550 603 547 23550 23600 605 549 23600 23650 607 551 23650 23700 610 553 23700 23750 612 555 23750 23800 614 557 23800 23850 616 559 23850 23900 619 561 23900 23950 621 563 23950 24000 623 565

$25000 $25050 $ 670 $ 607 25050 25100 672 609 25100 25150 674 611 25150 25200 676 613 25200 25250 679 615 25250 25300 681 617 25300 25350 683 619 25350 25400 685 621 25400 25450 688 623 25450 25500 690 625 25500 25550 692 627 25550 25600 694 629 25600 25650 697 631 25650 25700 699 633 25700 25750 701 635 25750 25800 703 637 25800 25850 705 639 25850 25900 708 641 25900 25950 710 643 25950 26000 712 645

$27000 $27050 $ 759 $ 688 27050 27100 761 690 27100 27150 763 692 27150 27200 766 694 27200 27250 768 696 27250 27300 770 698 27300 27350 772 700 27350 27400 775 702 27400 27450 777 704 27450 27500 779 706 27500 27550 781 708 27550 27600 783 710 27600 27650 786 712 27650 27700 788 714 27700 27750 790 716 27750 27800 792 718 27800 27850 795 720 27850 27900 797 722 27900 27950 799 724 27950 28000 801 726

OHIO TAX TABLES FOR 1998 ONLY 24

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$28000 $31000 $34000 $37000

$28000 $28050 $ 803 $ 728 $31000 $31050 $ 937 $ 850 $34000 $34050 $ 1071 $ 971 $37000 $37050 $ 1205 $ 1092 28050 28100 806 730 31050 31100 939 852 34050 34100 1073 973 37050 37100 1207 1094 28100 28150 808 732 31100 31150 942 854 34100 34150 1075 975 37100 37150 1209 1096 28150 28200 810 734 31150 31200 944 856 34150 34200 1078 977 37150 37200 1211 1098 28200 28250 812 736 31200 31250 946 858 34200 34250 1080 979 37200 37250 1214 1100 28250 28300 815 738 31250 31300 948 860 34250 34300 1082 981 37250 37300 1216 1102 28300 28350 817 740 31300 31350 951 862 34300 34350 1084 983 37300 37350 1218 1104 28350 28400 819 742 31350 31400 953 864 34350 34400 1086 985 37350 37400 1220 1106 28400 28450 821 744 31400 31450 955 866 34400 34450 1089 987 37400 37450 1222 1108 28450 28500 824 746 31450 31500 957 868 34450 34500 1091 989 37450 37500 1225 1110 28500 28550 826 749 31500 31550 959 870 34500 34550 1093 991 37500 37550 1227 1112 28550 28600 828 751 31550 31600 962 872 34550 34600 1095 993 37550 37600 1229 1114 28600 28650 830 753 31600 31650 964 874 34600 34650 1098 995 37600 37650 1231 1116 28650 28700 832 755 31650 31700 966 876 34650 34700 1100 997 37650 37700 1234 1118 28700 28750 835 757 31700 31750 968 878 34700 34750 1102 999 37700 37750 1236 1120 28750 28800 837 759 31750 31800 971 880 34750 34800 1104 1001 37750 37800 1238 1122 28800 28850 839 761 31800 31850 973 882 34800 34850 1107 1003 37800 37850 1240 1124 28850 28900 841 763 31850 31900 975 884 34850 34900 1109 1005 37850 37900 1242 1126 28900 28950 844 765 31900 31950 977 886 34900 34950 1111 1007 37900 37950 1245 1128 28950 29000 846 767 31950 32000 980 888 34950 35000 1113 1009 37950 38000 1247 1130

$29000 $32000 $35000 $38000

$29000 $29050 $ 848 $ 769 $32000 $32050 $ 982 $ 890 $35000 $35050 $ 1115 $ 1011 $38000 $38050 $ 1249 $ 1132 29050 29100 850 771 32050 32100 984 892 35050 35100 1118 1013 38050 38100 1251 1134 29100 29150 853 773 32100 32150 986 894 35100 35150 1120 1015 38100 38150 1254 1136 29150 29200 855 775 32150 32200 988 896 35150 35200 1122 1017 38150 38200 1256 1138 29200 29250 857 777 32200 32250 991 898 35200 35250 1124 1019 38200 38250 1258 1140 29250 29300 859 779 32250 32300 993 900 35250 35300 1127 1021 38250 38300 1260 1142 29300 29350 861 781 32300 32350 995 902 35300 35350 1129 1023 38300 38350 1263 1144 29350 29400 864 783 32350 32400 997 904 35350 35400 1131 1025 38350 38400 1265 1146 29400 29450 866 785 32400 32450 1000 906 35400 35450 1133 1027 38400 38450 1267 1148 29450 29500 868 787 32450 32500 1002 908 35450 35500 1136 1029 38450 38500 1269 1150 29500 29550 870 789 32500 32550 1004 910 35500 35550 1138 1031 38500 38550 1271 1153 29550 29600 873 791 32550 32600 1006 912 35550 35600 1140 1033 38550 38600 1274 1155 29600 29650 875 793 32600 32650 1008 914 35600 35650 1142 1035 38600 38650 1276 1157 29650 29700 877 795 32650 32700 1011 916 35650 35700 1144 1037 38650 38700 1278 1159 29700 29750 879 797 32700 32750 1013 918 35700 35750 1147 1039 38700 38750 1280 1161 29750 29800 881 799 32750 32800 1015 920 35750 35800 1149 1041 38750 38800 1283 1163 29800 29850 884 801 32800 32850 1017 922 35800 35850 1151 1043 38800 38850 1285 1165 29850 29900 886 803 32850 32900 1020 924 35850 35900 1153 1045 38850 38900 1287 1167 29900 29950 888 805 32900 32950 1022 926 35900 35950 1156 1047 38900 38950 1289 1169 29950 30000 890 807 32950 33000 1024 928 35950 36000 1158 1049 38950 39000 1292 1171

$30000 $33000 $36000 $39000

$30000 $30050 $ 893 $ 809 $33000 $33050 $ 1026 $ 930 $36000 $36050 $ 1160 $ 1052 $39000 $39050 $ 1294 $ 1173 30050 30100 895 811 33050 33100 1029 932 36050 36100 1162 1054 39050 39100 1296 1175 30100 30150 897 813 33100 33150 1031 934 36100 36150 1164 1056 39100 39150 1298 1177 30150 30200 899 815 33150 33200 1033 936 36150 36200 1167 1058 39150 39200 1300 1179 30200 30250 902 817 33200 33250 1035 938 36200 36250 1169 1060 39200 39250 1303 1181 30250 30300 904 819 33250 33300 1037 940 36250 36300 1171 1062 39250 39300 1305 1183 30300 30350 906 821 33300 33350 1040 942 36300 36350 1173 1064 39300 39350 1307 1185 30350 30400 908 823 33350 33400 1042 944 36350 36400 1176 1066 39350 39400 1309 1187 30400 30450 910 825 33400 33450 1044 946 36400 36450 1178 1068 39400 39450 1312 1189 30450 30500 913 827 33450 33500 1046 948 36450 36500 1180 1070 39450 39500 1314 1191 30500 30550 915 829 33500 33550 1049 951 36500 36550 1182 1072 39500 39550 1316 1193 30550 30600 917 831 33550 33600 1051 953 36550 36600 1185 1074 39550 39600 1318 1195 30600 30650 919 833 33600 33650 1053 955 36600 36650 1187 1076 39600 39650 1320 1197 30650 30700 922 835 33650 33700 1055 957 36650 36700 1189 1078 39650 39700 1323 1199 30700 30750 924 837 33700 33750 1058 959 36700 36750 1191 1080 39700 39750 1325 1201 30750 30800 926 839 33750 33800 1060 961 36750 36800 1193 1082 39750 39800 1327 1203 30800 30850 928 841 33800 33850 1062 963 36800 36850 1196 1084 39800 39850 1329 1205 30850 30900 930 843 33850 33900 1064 965 36850 36900 1198 1086 39850 39900 1332 1207 30900 30950 933 845 33900 33950 1066 967 36900 36950 1200 1088 39900 39950 1334 1209 30950 31000 935 847 33950 34000 1069 969 36950 37000 1202 1090 39950 40000 1336 1211

OHIO TAX TABLES FOR 1998 ONLY 25

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$40000 $42000 $44000 $46000

$40000 $40050 $ 1339 $ 1213 $42000 $42050 $ 1443 $ 1308 $44000 $44050 $ 1547 $ 1402 $46000 $46050 $ 1651 $ 1496 40050 40100 1341 1216 42050 42100 1445 1310 44050 44100 1549 1404 46050 46100 1653 1499 40100 40150 1344 1218 42100 42150 1448 1312 44100 44150 1552 1407 46100 46150 1656 1501 40150 40200 1346 1220 42150 42200 1450 1315 44150 44200 1554 1409 46150 46200 1658 1503 40200 40250 1349 1223 42200 42250 1453 1317 44200 44250 1557 1411 46200 46250 1661 1506 40250 40300 1352 1225 42250 42300 1456 1319 44250 44300 1560 1414 46250 46300 1664 1508 40300 40350 1354 1227 42300 42350 1458 1322 44300 44350 1562 1416 46300 46350 1666 1510 40350 40400 1357 1230 42350 42400 1461 1324 44350 44400 1565 1418 46350 46400 1669 1513 40400 40450 1359 1232 42400 42450 1463 1326 44400 44450 1567 1421 46400 46450 1671 1515 40450 40500 1362 1234 42450 42500 1466 1329 44450 44500 1570 1423 46450 46500 1674 1517 40500 40550 1365 1237 42500 42550 1469 1331 44500 44550 1573 1425 46500 46550 1677 1520 40550 40600 1367 1239 42550 42600 1471 1334 44550 44600 1575 1428 46550 46600 1679 1522 40600 40650 1370 1242 42600 42650 1474 1336 44600 44650 1578 1430 46600 46650 1682 1524 40650 40700 1372 1244 42650 42700 1476 1338 44650 44700 1580 1433 46650 46700 1684 1527 40700 40750 1375 1246 42700 42750 1479 1341 44700 44750 1583 1435 46700 46750 1687 1529 40750 40800 1378 1249 42750 42800 1482 1343 44750 44800 1586 1437 46750 46800 1690 1532 40800 40850 1380 1251 42800 42850 1484 1345 44800 44850 1588 1440 46800 46850 1692 1534 40850 40900 1383 1253 42850 42900 1487 1348 44850 44900 1591 1442 46850 46900 1695 1536 40900 40950 1385 1256 42900 42950 1489 1350 44900 44950 1593 1444 46900 46950 1697 1539 40950 41000 1388 1258 42950 43000 1492 1352 44950 45000 1596 1447 46950 47000 1700 1541

$41000 $43000 $45000 $47000

$41000 $41050 $ 1391 $ 1260 $43000 $43050 $ 1495 $ 1355 $45000 $45050 $ 1599 $ 1449 $47000 $47050 $ 1703 $ 1543 41050 41100 1393 1263 43050 43100 1497 1357 45050 45100 1601 1451 47050 47100 1705 1546 41100 41150 1396 1265 43100 43150 1500 1359 45100 45150 1604 1454 47100 47150 1708 1548 41150 41200 1398 1268 43150 43200 1502 1362 45150 45200 1606 1456 47150 47200 1710 1550 41200 41250 1401 1270 43200 43250 1505 1364 45200 45250 1609 1458 47200 47250 1713 1553 41250 41300 1404 1272 43250 43300 1508 1367 45250 45300 1612 1461 47250 47300 1716 1555 41300 41350 1406 1275 43300 43350 1510 1369 45300 45350 1614 1463 47300 47350 1718 1557 41350 41400 1409 1277 43350 43400 1513 1371 45350 45400 1617 1466 47350 47400 1721 1560 41400 41450 1411 1279 43400 43450 1515 1374 45400 45450 1619 1468 47400 47450 1723 1562 41450 41500 1414 1282 43450 43500 1518 1376 45450 45500 1622 1470 47450 47500 1726 1565 41500 41550 1417 1284 43500 43550 1521 1379 45500 45550 1625 1473 47500 47550 1729 1567 41550 41600 1419 1286 43550 43600 1523 1381 45550 45600 1627 1475 47550 47600 1731 1569 41600 41650 1422 1289 43600 43650 1526 1383 45600 45650 1630 1477 47600 47650 1734 1572 41650 41700 1424 1291 43650 43700 1528 1385 45650 45700 1632 1480 47650 47700 1736 1574 41700 41750 1427 1293 43700 43750 1531 1388 45700 45750 1635 1482 47700 47750 1739 1576 41750 41800 1430 1296 43750 43800 1534 1390 45750 45800 1638 1484 47750 47800 1742 1579 41800 41850 1432 1298 43800 43850 1536 1392 45800 45850 1640 1487 47800 47850 1744 1581 41850 41900 1435 1301 43850 43900 1539 1395 45850 45900 1643 1489 47850 47900 1747 1583 41900 41950 1437 1303 43900 43950 1541 1397 45900 45950 1645 1491 47900 47950 1749 1586 41950 42000 1440 1305 43950 44000 1544 1400 45950 46000 1648 1494 47950 48000 1752 1588

OHIO TAX TABLES FOR 1998 ONLY 26

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$48000 $51000 $54000 $57000

$48000 $48050 $ 1755 $ 1590 $51000 $51050 $ 1911 $ 1732 $54000 $54050 $ 2067 $ 1873 $57000 $57050 $ 2223 $ 2015 48050 48100 1757 1593 51050 51100 1913 1734 54050 54100 2069 1876 57050 57100 2225 2017 48100 48150 1760 1595 51100 51150 1916 1737 54100 54150 2072 1878 57100 57150 2228 2020 48150 48200 1762 1598 51150 51200 1918 1739 54150 54200 2074 1880 57150 57200 2230 2022 48200 48250 1765 1600 51200 51250 1921 1741 54200 54250 2077 1883 57200 57250 2233 2024 48250 48300 1768 1602 51250 51300 1924 1744 54250 54300 2080 1885 57250 57300 2236 2027 48300 48350 1770 1605 51300 51350 1926 1746 54300 54350 2082 1888 57300 57350 2238 2029 48350 48400 1773 1607 51350 51400 1929 1748 54350 54400 2085 1890 57350 57400 2241 2031 48400 48450 1775 1609 51400 51450 1931 1751 54400 54450 2087 1892 57400 57450 2243 2034 48450 48500 1778 1612 51450 51500 1934 1753 54450 54500 2090 1895 57450 57500 2246 2036 48500 48550 1781 1614 51500 51550 1937 1756 54500 54550 2093 1897 57500 57550 2249 2038 48550 48600 1783 1616 51550 51600 1939 1758 54550 54600 2095 1899 57550 57600 2251 2041 48600 48650 1786 1619 51600 51650 1942 1760 54600 54650 2098 1902 57600 57650 2254 2043 48650 48700 1788 1621 51650 51700 1944 1763 54650 54700 2100 1904 57650 57700 2256 2045 48700 48750 1791 1623 51700 51750 1947 1765 54700 54750 2103 1906 57700 57750 2259 2048 48750 48800 1794 1626 51750 51800 1950 1767 54750 54800 2106 1909 57750 57800 2262 2050 48800 48850 1796 1628 51800 51850 1952 1770 54800 54850 2108 1911 57800 57850 2264 2053 48850 48900 1799 1631 51850 51900 1955 1772 54850 54900 2111 1913 57850 57900 2267 2055 48900 48950 1801 1633 51900 51950 1957 1774 54900 54950 2113 1916 57900 57950 2269 2057 48950 49000 1804 1635 51950 52000 1960 1777 54950 55000 2116 1918 57950 58000 2272 2060

$49000 $52000 $55000 $58000

$49000 $49050 $ 1807 $ 1638 $52000 $52050 $ 1963 $ 1779 $55000 $55050 $ 2119 $ 1921 $58000 $58050 $ 2275 $ 2062 49050 49100 1809 1640 52050 52100 1965 1781 55050 55100 2121 1923 58050 58100 2277 2064 49100 49150 1812 1642 52100 52150 1968 1784 55100 55150 2124 1925 58100 58150 2280 2067 49150 49200 1814 1645 52150 52200 1970 1786 55150 55200 2126 1928 58150 58200 2282 2069 49200 49250 1817 1647 52200 52250 1973 1789 55200 55250 2129 1930 58200 58250 2285 2071 49250 49300 1820 1649 52250 52300 1976 1791 55250 55300 2132 1932 58250 58300 2288 2074 49300 49350 1822 1652 52300 52350 1978 1793 55300 55350 2134 1935 58300 58350 2290 2076 49350 49400 1825 1654 52350 52400 1981 1796 55350 55400 2137 1937 58350 58400 2293 2078 49400 49450 1827 1656 52400 52450 1983 1798 55400 55450 2139 1939 58400 58450 2295 2081 49450 49500 1830 1659 52450 52500 1986 1800 55450 55500 2142 1942 58450 58500 2298 2083 49500 49550 1833 1661 52500 52550 1989 1803 55500 55550 2145 1944 58500 58550 2301 2086 49550 49600 1835 1664 52550 52600 1991 1805 55550 55600 2147 1946 58550 58600 2303 2088 49600 49650 1838 1666 52600 52650 1994 1807 55600 55650 2150 1949 58600 58650 2306 2090 49650 49700 1840 1668 52650 52700 1996 1810 55650 55700 2152 1951 58650 58700 2308 2093 49700 49750 1843 1671 52700 52750 1999 1812 55700 55750 2155 1954 58700 58750 2311 2095 49750 49800 1846 1673 52750 52800 2002 1814 55750 55800 2158 1956 58750 58800 2314 2097 49800 49850 1848 1675 52800 52850 2004 1817 55800 55850 2160 1958 58800 58850 2316 2100 49850 49900 1851 1678 52850 52900 2007 1819 55850 55900 2163 1961 58850 58900 2319 2102 49900 49950 1853 1680 52900 52950 2009 1822 55900 55950 2165 1963 58900 58950 2321 2104 49950 50000 1856 1682 52950 53000 2012 1824 55950 56000 2168 1965 58950 59000 2324 2107

$50000 $53000 $56000 $59000

$50000 $50050 $ 1859 $ 1685 $53000 $53050 $ 2015 $ 1826 $56000 $56050 $ 2171 $ 1968 $59000 $59050 $ 2327 $ 2109 50050 50100 1861 1687 53050 53100 2017 1829 56050 56100 2173 1970 59050 59100 2329 2111 50100 50150 1864 1689 53100 53150 2020 1831 56100 56150 2176 1972 59100 59150 2332 2114 50150 50200 1866 1692 53150 53200 2022 1833 56150 56200 2178 1975 59150 59200 2334 2116 50200 50250 1869 1694 53200 53250 2025 1836 56200 56250 2181 1977 59200 59250 2337 2119 50250 50300 1872 1697 53250 53300 2028 1838 56250 56300 2184 1979 59250 59300 2340 2121 50300 50350 1874 1699 53300 53350 2030 1840 56300 56350 2186 1982 59300 59350 2342 2123 50350 50400 1877 1701 53350 53400 2033 1843 56350 56400 2189 1984 59350 59400 2345 2126 50400 50450 1879 1704 53400 53450 2035 1845 56400 56450 2191 1987 59400 59450 2347 2128 50450 50500 1882 1706 53450 53500 2038 1847 56450 56500 2194 1989 59450 59500 2350 2130 50500 50550 1885 1708 53500 53550 2041 1850 56500 56550 2197 1991 59500 59550 2353 2133 50550 50600 1887 1711 53550 53600 2043 1852 56550 56600 2199 1994 59550 59600 2355 2135 50600 50650 1890 1713 53600 53650 2046 1855 56600 56650 2202 1996 59600 59650 2358 2137 50650 50700 1892 1715 53650 53700 2048 1857 56650 56700 2204 1998 59650 59700 2360 2140 50700 50750 1895 1718 53700 53750 2051 1859 56700 56750 2207 2001 59700 59750 2363 2142 50750 50800 1898 1720 53750 53800 2054 1862 56750 56800 2210 2003 59750 59800 2366 2144 50800 50850 1900 1722 53800 53850 2056 1864 56800 56850 2212 2005 59800 59850 2368 2147 50850 50900 1903 1725 53850 53900 2059 1866 56850 56900 2215 2008 59850 59900 2371 2149 50900 50950 1905 1727 53900 53950 2061 1869 56900 56950 2217 2010 59900 59950 2373 2152 50950 51000 1908 1730 53950 54000 2064 1871 56950 57000 2220 2012 59950 60000 2376 2154

OHIO TAX TABLES FOR 1998 ONLY 27

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$60000 $62000 $64000 $66000

$60000 $60050 $ 2379 $ 2156 $62000 $62050 $ 2483 $ 2251 $64000 $64050 $ 2587 $ 2345 $66000 $66050 $ 2691 $ 2439 60050 60100 2381 2159 62050 62100 2485 2253 64050 64100 2589 2347 66050 66100 2693 2442 60100 60150 2384 2161 62100 62150 2488 2255 64100 64150 2592 2350 66100 66150 2696 2444 60150 60200 2387 2163 62150 62200 2491 2258 64150 64200 2595 2352 66150 66200 2699 2446 60200 60250 2389 2166 62200 62250 2493 2260 64200 64250 2597 2354 66200 66250 2701 2449 60250 60300 2392 2168 62250 62300 2496 2262 64250 64300 2600 2357 66250 66300 2704 2451 60300 60350 2394 2170 62300 62350 2498 2265 64300 64350 2602 2359 66300 66350 2706 2453 60350 60400 2397 2173 62350 62400 2501 2267 64350 64400 2605 2361 66350 66400 2709 2456 60400 60450 2400 2175 62400 62450 2504 2269 64400 64450 2608 2364 66400 66450 2712 2458 60450 60500 2402 2177 62450 62500 2506 2272 64450 64500 2610 2366 66450 66500 2714 2460 60500 60550 2405 2180 62500 62550 2509 2274 64500 64550 2613 2368 66500 66550 2717 2463 60550 60600 2407 2182 62550 62600 2511 2277 64550 64600 2615 2371 66550 66600 2719 2465 60600 60650 2410 2185 62600 62650 2514 2279 64600 64650 2618 2373 66600 66650 2722 2467 60650 60700 2413 2187 62650 62700 2517 2281 64650 64700 2621 2376 66650 66700 2725 2470 60700 60750 2415 2189 62700 62750 2519 2284 64700 64750 2623 2378 66700 66750 2727 2472 60750 60800 2418 2192 62750 62800 2522 2286 64750 64800 2626 2380 66750 66800 2730 2475 60800 60850 2420 2194 62800 62850 2524 2288 64800 64850 2628 2383 66800 66850 2732 2477 60850 60900 2423 2196 62850 62900 2527 2291 64850 64900 2631 2385 66850 66900 2735 2479 60900 60950 2426 2199 62900 62950 2530 2293 64900 64950 2634 2387 66900 66950 2738 2482 60950 61000 2428 2201 62950 63000 2532 2295 64950 65000 2636 2390 66950 67000 2740 2484

$61000 $63000 $65000 $67000

$61000 $61050 $ 2431 $ 2203 $63000 $63050 $ 2535 $ 2298 $65000 $65050 $ 2639 $ 2392 $67000 $67050 $ 2743 $ 2486 61050 61100 2433 2206 63050 63100 2537 2300 65050 65100 2641 2394 67050 67100 2745 2489 61100 61150 2436 2208 63100 63150 2540 2302 65100 65150 2644 2397 67100 67150 2748 2491 61150 61200 2439 2211 63150 63200 2543 2305 65150 65200 2647 2399 67150 67200 2751 2493 61200 61250 2441 2213 63200 63250 2545 2307 65200 65250 2649 2401 67200 67250 2753 2496 61250 61300 2444 2215 63250 63300 2548 2310 65250 65300 2652 2404 67250 67300 2756 2498 61300 61350 2446 2218 63300 63350 2550 2312 65300 65350 2654 2406 67300 67350 2758 2500 61350 61400 2449 2220 63350 63400 2553 2314 65350 65400 2657 2409 67350 67400 2761 2503 61400 61450 2452 2222 63400 63450 2556 2317 65400 65450 2660 2411 67400 67450 2764 2505 61450 61500 2454 2225 63450 63500 2558 2319 65450 65500 2662 2413 67450 67500 2766 2508 61500 61550 2457 2227 63500 63550 2561 2321 65500 65550 2665 2416 67500 67550 2769 2510 61550 61600 2459 2229 63550 63600 2563 2324 65550 65600 2667 2418 67550 67600 2771 2512 61600 61650 2462 2232 63600 63650 2566 2326 65600 65650 2670 2420 67600 67650 2774 2515 61650 61700 2465 2234 63650 63700 2569 2328 65650 65700 2673 2423 67650 67700 2777 2517 61700 61750 2467 2236 63700 63750 2571 2331 65700 65750 2675 2425 67700 67750 2779 2519 61750 61800 2470 2239 63750 63800 2574 2333 65750 65800 2678 2427 67750 67800 2782 2522 61800 61850 2472 2241 63800 63850 2576 2335 65800 65850 2680 2430 67800 67850 2784 2524 61850 61900 2475 2244 63850 63900 2579 2338 65850 65900 2683 2432 67850 67900 2787 2526 61900 61950 2478 2246 63900 63950 2582 2340 65900 65950 2686 2434 67900 67950 2790 2529 61950 62000 2480 2248 63950 64000 2584 2343 65950 66000 2688 2437 67950 68000 2792 2531

OHIO TAX TABLES FOR 1998 ONLY 28

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$68000 $71000 $74000 $77000

$68000 $68050 $ 2795 $ 2533 $71000 $71050 $ 2951 $ 2675 $74000 $74050 $ 3107 $ 2816 $77000 $77050 $ 3263 $ 2958 68050 68100 2797 2536 71050 71100 2953 2677 74050 74100 3109 2819 77050 77100 3265 2960 68100 68150 2800 2538 71100 71150 2956 2680 74100 74150 3112 2821 77100 77150 3268 2963 68150 68200 2803 2541 71150 71200 2959 2682 74150 74200 3115 2823 77150 77200 3271 2965 68200 68250 2805 2543 71200 71250 2961 2684 74200 74250 3117 2826 77200 77250 3273 2967 68250 68300 2808 2545 71250 71300 2964 2687 74250 74300 3120 2828 77250 77300 3276 2970 68300 68350 2810 2548 71300 71350 2966 2689 74300 74350 3122 2831 77300 77350 3278 2972 68350 68400 2813 2550 71350 71400 2969 2691 74350 74400 3125 2833 77350 77400 3281 2974 68400 68450 2816 2552 71400 71450 2972 2694 74400 74450 3128 2835 77400 77450 3284 2977 68450 68500 2818 2555 71450 71500 2974 2696 74450 74500 3130 2838 77450 77500 3286 2979 68500 68550 2821 2557 71500 71550 2977 2699 74500 74550 3133 2840 77500 77550 3289 2981 68550 68600 2823 2559 71550 71600 2979 2701 74550 74600 3135 2842 77550 77600 3291 2984 68600 68650 2826 2562 71600 71650 2982 2703 74600 74650 3138 2845 77600 77650 3294 2986 68650 68700 2829 2564 71650 71700 2985 2706 74650 74700 3141 2847 77650 77700 3297 2988 68700 68750 2831 2566 71700 71750 2987 2708 74700 74750 3143 2849 77700 77750 3299 2991 68750 68800 2834 2569 71750 71800 2990 2710 74750 74800 3146 2852 77750 77800 3302 2993 68800 68850 2836 2571 71800 71850 2992 2713 74800 74850 3148 2854 77800 77850 3304 2996 68850 68900 2839 2574 71850 71900 2995 2715 74850 74900 3151 2856 77850 77900 3307 2998 68900 68950 2842 2576 71900 71950 2998 2717 74900 74950 3154 2859 77900 77950 3310 3000 68950 69000 2844 2578 71950 72000 3000 2720 74950 75000 3156 2861 77950 78000 3312 3003

$69000 $72000 $75000 $78000

$69000 $69050 $ 2847 $ 2581 $72000 $72050 $ 3003 $ 2722 $75000 $75050 $ 3159 $ 2864 $78000 $78050 $ 3315 $ 3005 69050 69100 2849 2583 72050 72100 3005 2724 75050 75100 3161 2866 78050 78100 3317 3007 69100 69150 2852 2585 72100 72150 3008 2727 75100 75150 3164 2868 78100 78150 3320 3010 69150 69200 2855 2588 72150 72200 3011 2729 75150 75200 3167 2871 78150 78200 3323 3012 69200 69250 2857 2590 72200 72250 3013 2732 75200 75250 3169 2873 78200 78250 3325 3014 69250 69300 2860 2592 72250 72300 3016 2734 75250 75300 3172 2875 78250 78300 3328 3017 69300 69350 2862 2595 72300 72350 3018 2736 75300 75350 3174 2878 78300 78350 3330 3019 69350 69400 2865 2597 72350 72400 3021 2739 75350 75400 3177 2880 78350 78400 3333 3021 69400 69450 2868 2599 72400 72450 3024 2741 75400 75450 3180 2882 78400 78450 3336 3024 69450 69500 2870 2602 72450 72500 3026 2743 75450 75500 3182 2885 78450 78500 3338 3026 69500 69550 2873 2604 72500 72550 3029 2746 75500 75550 3185 2887 78500 78550 3341 3029 69550 69600 2875 2607 72550 72600 3031 2748 75550 75600 3187 2889 78550 78600 3343 3031 69600 69650 2878 2609 72600 72650 3034 2750 75600 75650 3190 2892 78600 78650 3346 3033 69650 69700 2881 2611 72650 72700 3037 2753 75650 75700 3193 2894 78650 78700 3349 3036 69700 69750 2883 2614 72700 72750 3039 2755 75700 75750 3195 2897 78700 78750 3351 3038 69750 69800 2886 2616 72750 72800 3042 2757 75750 75800 3198 2899 78750 78800 3354 3040 69800 69850 2888 2618 72800 72850 3044 2760 75800 75850 3200 2901 78800 78850 3356 3043 69850 69900 2891 2621 72850 72900 3047 2762 75850 75900 3203 2904 78850 78900 3359 3045 69900 69950 2894 2623 72900 72950 3050 2765 75900 75950 3206 2906 78900 78950 3362 3047 69950 70000 2896 2625 72950 73000 3052 2767 75950 76000 3208 2908 78950 79000 3364 3050

$70000 $73000 $76000 $79000

$70000 $70050 $ 2899 $ 2628 $73000 $73050 $ 3055 $ 2769 $76000 $76050 $ 3211 $ 2911 $79000 $79050 $ 3367 $ 3052 70050 70100 2901 2630 73050 73100 3057 2772 76050 76100 3213 2913 79050 79100 3369 3054 70100 70150 2904 2632 73100 73150 3060 2774 76100 76150 3216 2915 79100 79150 3372 3057 70150 70200 2907 2635 73150 73200 3063 2776 76150 76200 3219 2918 79150 79200 3375 3059 70200 70250 2909 2637 73200 73250 3065 2779 76200 76250 3221 2920 79200 79250 3377 3062 70250 70300 2912 2640 73250 73300 3068 2781 76250 76300 3224 2922 79250 79300 3380 3064 70300 70350 2914 2642 73300 73350 3070 2783 76300 76350 3226 2925 79300 79350 3382 3066 70350 70400 2917 2644 73350 73400 3073 2786 76350 76400 3229 2927 79350 79400 3385 3069 70400 70450 2920 2647 73400 73450 3076 2788 76400 76450 3232 2930 79400 79450 3388 3071 70450 70500 2922 2649 73450 73500 3078 2790 76450 76500 3234 2932 79450 79500 3390 3073 70500 70550 2925 2651 73500 73550 3081 2793 76500 76550 3237 2934 79500 79550 3393 3076 70550 70600 2927 2654 73550 73600 3083 2795 76550 76600 3239 2937 79550 79600 3395 3078 70600 70650 2930 2656 73600 73650 3086 2798 76600 76650 3242 2939 79600 79650 3398 3080 70650 70700 2933 2658 73650 73700 3089 2800 76650 76700 3245 2941 79650 79700 3401 3083 70700 70750 2935 2661 73700 73750 3091 2802 76700 76750 3247 2944 79700 79750 3403 3085 70750 70800 2938 2663 73750 73800 3094 2805 76750 76800 3250 2946 79750 79800 3406 3087 70800 70850 2940 2665 73800 73850 3096 2807 76800 76850 3252 2948 79800 79850 3408 3090 70850 70900 2943 2668 73850 73900 3099 2809 76850 76900 3255 2951 79850 79900 3411 3092 70900 70950 2946 2670 73900 73950 3102 2812 76900 76950 3258 2953 79900 79950 3414 3095 70950 71000 2948 2673 73950 74000 3104 2814 76950 77000 3260 2955 79950 80000 3416 3097

OHIO TAX TABLES FOR 1998 ONLY 29

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$80000 $82000 $84000 $86000

$80000 $80050 $ 3419 $ 3099 $82000 $82050 $ 3538 $ 3207 $84000 $84050 $ 3657 $ 3315 $86000 $86050 $ 3776 $ 3423 80050 80100 3422 3102 82050 82100 3541 3210 84050 84100 3660 3318 86050 86100 3779 3425 80100 80150 3425 3105 82100 82150 3544 3213 84100 84150 3663 3320 86100 86150 3782 3428 80150 80200 3428 3108 82150 82200 3547 3215 84150 84200 3666 3323 86150 86200 3785 3431 80200 80250 3431 3110 82200 82250 3550 3218 84200 84250 3669 3326 86200 86250 3788 3434 80250 80300 3434 3113 82250 82300 3553 3221 84250 84300 3672 3328 86250 86300 3791 3436 80300 80350 3437 3116 82300 82350 3556 3223 84300 84350 3675 3331 86300 86350 3793 3439 80350 80400 3440 3118 82350 82400 3559 3226 84350 84400 3678 3334 86350 86400 3796 3442 80400 80450 3443 3121 82400 82450 3562 3229 84400 84450 3681 3337 86400 86450 3799 3444 80450 80500 3446 3124 82450 82500 3565 3231 84450 84500 3684 3339 86450 86500 3802 3447 80500 80550 3449 3126 82500 82550 3568 3234 84500 84550 3687 3342 86500 86550 3805 3450 80550 80600 3452 3129 82550 82600 3571 3237 84550 84600 3689 3345 86550 86600 3808 3452 80600 80650 3455 3132 82600 82650 3574 3240 84600 84650 3692 3347 86600 86650 3811 3455 80650 80700 3458 3134 82650 82700 3577 3242 84650 84700 3695 3350 86650 86700 3814 3458 80700 80750 3461 3137 82700 82750 3580 3245 84700 84750 3698 3353 86700 86750 3817 3460 80750 80800 3464 3140 82750 82800 3583 3248 84750 84800 3701 3355 86750 86800 3820 3463 80800 80850 3467 3143 82800 82850 3585 3250 84800 84850 3704 3358 86800 86850 3823 3466 80850 80900 3470 3145 82850 82900 3588 3253 84850 84900 3707 3361 86850 86900 3826 3469 80900 80950 3473 3148 82900 82950 3591 3256 84900 84950 3710 3363 86900 86950 3829 3471 80950 81000 3476 3151 82950 83000 3594 3258 84950 85000 3713 3366 86950 87000 3832 3474

$81000 $83000 $85000 $87000

$81000 $81050 $ 3479 $ 3153 $83000 $83050 $ 3597 $ 3261 $85000 $85050 $ 3716 $ 3369 $87000 $87050 $ 3835 $ 3477 81050 81100 3481 3156 83050 83100 3600 3264 85050 85100 3719 3372 87050 87100 3838 3479 81100 81150 3484 3159 83100 83150 3603 3266 85100 85150 3722 3374 87100 87150 3841 3482 81150 81200 3487 3161 83150 83200 3606 3269 85150 85200 3725 3377 87150 87200 3844 3485 81200 81250 3490 3164 83200 83250 3609 3272 85200 85250 3728 3380 87200 87250 3847 3487 81250 81300 3493 3167 83250 83300 3612 3275 85250 85300 3731 3382 87250 87300 3850 3490 81300 81350 3496 3169 83300 83350 3615 3277 85300 85350 3734 3385 87300 87350 3853 3493 81350 81400 3499 3172 83350 83400 3618 3280 85350 85400 3737 3388 87350 87400 3856 3495 81400 81450 3502 3175 83400 83450 3621 3283 85400 85450 3740 3390 87400 87450 3859 3498 81450 81500 3505 3178 83450 83500 3624 3285 85450 85500 3743 3393 87450 87500 3862 3501 81500 81550 3508 3180 83500 83550 3627 3288 85500 85550 3746 3396 87500 87550 3865 3504 81550 81600 3511 3183 83550 83600 3630 3291 85550 85600 3749 3398 87550 87600 3868 3506 81600 81650 3514 3186 83600 83650 3633 3293 85600 85650 3752 3401 87600 87650 3871 3509 81650 81700 3517 3188 83650 83700 3636 3296 85650 85700 3755 3404 87650 87700 3874 3512 81700 81750 3520 3191 83700 83750 3639 3299 85700 85750 3758 3407 87700 87750 3877 3514 81750 81800 3523 3194 83750 83800 3642 3301 85750 85800 3761 3409 87750 87800 3880 3517 81800 81850 3526 3196 83800 83850 3645 3304 85800 85850 3764 3412 87800 87850 3883 3520 81850 81900 3529 3199 83850 83900 3648 3307 85850 85900 3767 3415 87850 87900 3886 3522 81900 81950 3532 3202 83900 83950 3651 3310 85900 85950 3770 3417 87900 87950 3889 3525 81950 82000 3535 3205 83950 84000 3654 3312 85950 86000 3773 3420 87950 88000 3892 3528

OHIO TAX TABLES FOR 1998 ONLY 30

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$88000 $91000 $94000 $97000

$88000 $88050 $ 3895 $ 3530 $91000 $91050 $ 4073 $ 3692 $94000 $94050 $ 4251 $ 3854 $97000 $97050 $ 4429 $ 4015 88050 88100 3897 3533 91050 91100 4076 3695 94050 94100 4254 3856 97050 97100 4432 4018 88100 88150 3900 3536 91100 91150 4079 3698 94100 94150 4257 3859 97100 97150 4435 4021 88150 88200 3903 3539 91150 91200 4082 3700 94150 94200 4260 3862 97150 97200 4438 4023 88200 88250 3906 3541 91200 91250 4085 3703 94200 94250 4263 3865 97200 97250 4441 4026 88250 88300 3909 3544 91250 91300 4088 3706 94250 94300 4266 3867 97250 97300 4444 4029 88300 88350 3912 3547 91300 91350 4091 3708 94300 94350 4269 3870 97300 97350 4447 4032 88350 88400 3915 3549 91350 91400 4094 3711 94350 94400 4272 3873 97350 97400 4450 4034 88400 88450 3918 3552 91400 91450 4097 3714 94400 94450 4275 3875 97400 97450 4453 4037 88450 88500 3921 3555 91450 91500 4100 3716 94450 94500 4278 3878 97450 97500 4456 4040 88500 88550 3924 3557 91500 91550 4103 3719 94500 94550 4281 3881 97500 97550 4459 4042 88550 88600 3927 3560 91550 91600 4106 3722 94550 94600 4284 3883 97550 97600 4462 4045 88600 88650 3930 3563 91600 91650 4108 3724 94600 94650 4287 3886 97600 97650 4465 4048 88650 88700 3933 3566 91650 91700 4111 3727 94650 94700 4290 3889 97650 97700 4468 4050 88700 88750 3936 3568 91700 91750 4114 3730 94700 94750 4293 3891 97700 97750 4471 4053 88750 88800 3939 3571 91750 91800 4117 3733 94750 94800 4296 3894 97750 97800 4474 4056 88800 88850 3942 3574 91800 91850 4120 3735 94800 94850 4299 3897 97800 97850 4477 4059 88850 88900 3945 3576 91850 91900 4123 3738 94850 94900 4302 3900 97850 97900 4480 4061 88900 88950 3948 3579 91900 91950 4126 3741 94900 94950 4305 3902 97900 97950 4483 4064 88950 89000 3951 3582 91950 92000 4129 3743 94950 95000 4308 3905 97950 98000 4486 4067

$89000 $92000 $95000 $98000

$89000 $89050 $ 3954 $ 3584 $92000 $92050 $ 4132 $ 3746 $95000 $95050 $ 4311 $ 3908 $98000 $98050 $ 4489 $ 4069 89050 89100 3957 3587 92050 92100 4135 3749 95050 95100 4314 3910 98050 98100 4492 4072 89100 89150 3960 3590 92100 92150 4138 3751 95100 95150 4316 3913 98100 98150 4495 4075 89150 89200 3963 3592 92150 92200 4141 3754 95150 95200 4319 3916 98150 98200 4498 4077 89200 89250 3966 3595 92200 92250 4144 3757 95200 95250 4322 3918 98200 98250 4501 4080 89250 89300 3969 3598 92250 92300 4147 3759 95250 95300 4325 3921 98250 98300 4504 4083 89300 89350 3972 3601 92300 92350 4150 3762 95300 95350 4328 3924 98300 98350 4507 4085 89350 89400 3975 3603 92350 92400 4153 3765 95350 95400 4331 3927 98350 98400 4510 4088 89400 89450 3978 3606 92400 92450 4156 3768 95400 95450 4334 3929 98400 98450 4513 4091 89450 89500 3981 3609 92450 92500 4159 3770 95450 95500 4337 3932 98450 98500 4516 4094 89500 89550 3984 3611 92500 92550 4162 3773 95500 95550 4340 3935 98500 98550 4519 4096 89550 89600 3987 3614 92550 92600 4165 3776 95550 95600 4343 3937 98550 98600 4522 4099 89600 89650 3990 3617 92600 92650 4168 3778 95600 95650 4346 3940 98600 98650 4524 4102 89650 89700 3993 3619 92650 92700 4171 3781 95650 95700 4349 3943 98650 98700 4527 4104 89700 89750 3996 3622 92700 92750 4174 3784 95700 95750 4352 3945 98700 98750 4530 4107 89750 89800 3999 3625 92750 92800 4177 3786 95750 95800 4355 3948 98750 98800 4533 4110 89800 89850 4001 3627 92800 92850 4180 3789 95800 95850 4358 3951 98800 98850 4536 4112 89850 89900 4004 3630 92850 92900 4183 3792 95850 95900 4361 3953 98850 98900 4539 4115 89900 89950 4007 3633 92900 92950 4186 3794 95900 95950 4364 3956 98900 98950 4542 4118 89950 90000 4010 3636 92950 93000 4189 3797 95950 96000 4367 3959 98950 99000 4545 4120

$90000 $93000 $96000 $99000

$90000 $90050 $ 4013 $ 3638 $93000 $93050 $ 4192 $ 3800 $96000 $96050 $ 4370 $ 3962 $99000 $99050 $ 4548 $ 4123 90050 90100 4016 3641 93050 93100 4195 3803 96050 96100 4373 3964 99050 99100 4551 4126 90100 90150 4019 3644 93100 93150 4198 3805 96100 96150 4376 3967 99100 99150 4554 4129 90150 90200 4022 3646 93150 93200 4201 3808 96150 96200 4379 3970 99150 99200 4557 4131 90200 90250 4025 3649 93200 93250 4204 3811 96200 96250 4382 3972 99200 99250 4560 4134 90250 90300 4028 3652 93250 93300 4207 3813 96250 96300 4385 3975 99250 99300 4563 4137 90300 90350 4031 3654 93300 93350 4210 3816 96300 96350 4388 3978 99300 99350 4566 4139 90350 90400 4034 3657 93350 93400 4212 3819 96350 96400 4391 3980 99350 99400 4569 4142 90400 90450 4037 3660 93400 93450 4215 3821 96400 96450 4394 3983 99400 99450 4572 4145 90450 90500 4040 3662 93450 93500 4218 3824 96450 96500 4397 3986 99450 99500 4575 4147 90500 90550 4043 3665 93500 93550 4221 3827 96500 96550 4400 3988 99500 99550 4578 4150 90550 90600 4046 3668 93550 93600 4224 3830 96550 96600 4403 3991 99550 99600 4581 4153 90600 90650 4049 3671 93600 93650 4227 3832 96600 96650 4406 3994 99600 99650 4584 4155 90650 90700 4052 3673 93650 93700 4230 3835 96650 96700 4409 3997 99650 99700 4587 4158 90700 90750 4055 3676 93700 93750 4233 3838 96700 96750 4412 3999 99700 99750 4590 4161 90750 90800 4058 3679 93750 93800 4236 3840 96750 96800 4415 4002 99750 99800 4593 4164 90800 90850 4061 3681 93800 93850 4239 3843 96800 96850 4418 4005 99800 99850 4596 4166 90850 90900 4064 3684 93850 93900 4242 3846 96850 96900 4420 4007 99850 99900 4599 4169 90900 90950 4067 3687 93900 93950 4245 3848 96900 96950 4423 4010 99900 99950 4602 4172 90950 91000 4070 3689 93950 94000 4248 3851 96950 97000 4426 4013 99950 100000 4605 4174

OHIO TAX TABLES FOR 1998 ONLY 31

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that surplus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax and tax rate before and after reduction The crossed-out part of the table shows the tax and tax rate before reduction The amount shown in the shaded area is the tax and tax rate after reduction

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

1998 IT-1040EZ AND IT-1040 TAX TABLE NO 2

Taxpayers with Ohio taxable income of $100000 or more must use this table

Ohio taxable income (line 5 of Form IT-1040EZ or line 5 of Form IT-1040)

$0mdash 5000 $5000mdash 10000

$10000mdash 15000 $15000mdash 20000 $20000mdash 40000 $40000mdash 80000 $80000mdash 100000

$100000mdash 200000 over 200000

Ohio tax rate before reduction DO NOT USE

743 of Ohio taxable income

$ 3715 plus 1486 of excess over $ 5000

$ 11145 plus 2972 of excess over $ 10000

$ 26065 plus 3715 of excess over $ 15000

$ 44580 plus 4457 of excess over $ 20000

$ 133720 plus 5201 of excess over $ 40000

$ 341760 plus 5943 of excess over $ 80000

$ 460620 plus 69 of excess over $ 100000

$ 1150620 plus 75 of excess over $ 200000

1998 Ohio tax rate after reduction

673 of Ohio taxable income

$ 3365 plus 1347 of excess over $ 5000

$ 10100 plus 2694 of excess over $ 10000

$ 23570 plus 3368 of excess over $ 15000

$ 40410 plus 4040 of excess over $ 20000

$ 121210 plus 4715 of excess over $ 40000

$ 309810 plus 5388 of excess over $ 80000

$ 417570 plus 6255 of excess over $ 100000

$ 1043070 plus 6799 of excess over $ 200000

32

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 1998 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 your county board ofnumbers elections

ADAMS COUNTY Adams CountyOhio Valley Local SD 0101

ALLEN COUNTY 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 Ashland City SD 0301 Hillsdale Local SD 0302

Loudonville-Perrysville Ex Vil SD 0303 Mapleton Local SD 0304

ASHTABULA COUNTY 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 Alexander Local SD 0501 Athens City SD 0502 Federal Hocking Local SD 0503 Nelsonville-York City SD 0504 Trimble Local SD 0505

AUGLAIZE COUNTY 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 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 Eastern Local SD 0801 Fayetteville-Perry Local SD 0802 Georgetown Ex Vil SD 0803 Ripley Union Lewis Huntington Local SD 0804 Western Brown Local SD 0805

BUTLER COUNTY Edgewood City SD 0901 Fairfield City SD 0902 Hamilton City SD 0903 Lakota Local SD 0904

Madison Local SD 0905 MiddletownMonroe City SD 0906

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

CARROLL COUNTY Brown Local SD 1001 Carrollton Ex Vil SD 1002

CHAMPAIGN COUNTY 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 Mad River-Green Local SD 1201 Northeastern Local SD 1203 Northwestern Local SD 1204

Southeastern Local SD 1205 Springfield City SD 1206 Clark-Shawnee Local SD 1207 Tecumseh Local SD 1202

CLERMONT COUNTY 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 Blanchester Local SD 1401 Clinton-Massie Local SD 1402 East Clinton Local SD 1403 Wilmington City SD 1404

COLUMBIANA COUNTY 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 Coshocton City SD 1601 Ridgewood Local SD 1602 River View Local SD 1603

CRAWFORD COUNTY 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 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 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 Ayersville Local SD 2001

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

Northeastern Local SD 2005

DELAWARE COUNTY Big Walnut Local SD 2101 Buckeye Valley Local SD 2102

Delaware City SD 2103 Olentangy Local SD 2104

ERIE COUNTY 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 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 Miami Trace Local SD 2401 Washington Court House City SD 2402

FRANKLIN COUNTY 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 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

School district income tax in effect for 1998

33

GALLIA COUNTY Gallia County Local SD 2701 Gallipolis City SD 2702

GEAUGA COUNTY 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 Beavercreek City SD 2901

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

Sugarcreek Local SD 2905 Xenia City SD2906

Yellow Springs Ex Vil SD 2907

GUERNSEY COUNTY Cambridge City SD3001 East Guernsey Local SD3002 Rolling Hills Local SD 3003

HAMILTON COUNTY Cincinnati City SD3101 Deer Park Community City SD3102 Finneytown Local SD 3103 Forest Hills Local SD 3104 Indian Hill Ex Vil SD 3106 Lockland City SD 3107 Loveland City SD 3108 Madeira City SD 3109 Mariemont City SD3110 Mount Healthy City SD3111 North College Hill City SD 3112 Northwest Local SD 3113 Norwood City SD 3114 Oak Hills Local SD3115 Princeton City SD 3116 Reading Community City SD3117 Southwest Local SD 3118 St Bernard-Elmwood Place City SD 3119 Sycamore Community City SD 3120 Three Rivers Local SD 3121 Winton Woods City SD3105

Wyoming City SD 3122

HANCOCK COUNTY Arcadia Local SD 3201

Arlington Local SD3202 Cory-Rawson Local SD3203

Findlay City SD 3204 Liberty-Benton Local SD 3205 McComb Local SD 3206

Van Buren Local SD3207 Vanlue Local SD3208

HARDIN COUNTY Ada Ex Vil SD3301 Hardin Northern Local SD 3302 Kenton City SD3303 Ridgemont Local SD 3304

Riverdale Local SD3305 Upper Scioto Valley Local SD 3306

HARRISON COUNTY Conotton Valley Union Local SD 3401 Harrison Hills City SD 3402

HENRY COUNTY Holgate Local SD 3501 Liberty Center Local SD3502

Napoleon Area City SD3503 Patrick Henry Local SD3504

HIGHLAND COUNTY Bright Local SD3601 Fairfield Local SD 3602 Greenfield Ex Vil SD 3603

Hillsboro City SD 3604 Lynchburg-Clay Local SD3605

HOCKING COUNTY Logan-Hocking Local SD3701

HOLMES COUNTY East Holmes Local SD3801 West Holmes Local SD 3802

HURON COUNTY Bellevue City SD 3901 Monroeville Local SD 3902

New London Local SD 3903 Norwalk City SD 3904 South Central Local SD3905 Western Reserve Local SD3906

Willard City SD 3907

JACKSON COUNTY Jackson City SD4001 Oak Hill Union Local SD 4002 Wellston City SD4003

JEFFERSON COUNTY Buckeye Local SD 4101 Edison Local SD 4102 Indian Creek Local SD 4103 Steubenville City SD 4104 Toronto City SD 4105

KNOX COUNTY Centerburg Local SD 4201 Danville Local SD 4202

East Knox Local SD 4203 Fredericktown Local SD4204 Mount Vernon City SD4205 LAKE COUNTY Fairport Harbor Ex Vil SD 4301 Kirtland Local SD4302 Madison Local SD 4303 Mentor Ex Vil SD4304 Painesville City Local SD4305 Painesville Township Local SD 4306 Perry Local SD 4307 Wickliffe City SD 4308 Willoughby-Eastlake City SD 4309

LAWRENCE COUNTY Chesapeake Union Ex Vil SD 4401 Dawson-Bryant Local SD4402 Fairland Local SD4403 Ironton City SD4404 Rock Hill Local SD 4405 South Point Local SD 4406 Symmes Valley Local SD4407

LICKING COUNTY Granville Ex Vil SD 4501 Heath City SD4502 Johnstown-Monroe Local SD 4503 Lakewood Local SD 4504 Licking Heights Local SD 4505

Licking Valley Local SD4506 Newark City SD 4507

North Fork Local SD 4508 Northridge Local SD 4509 Southwest Licking Local SD4510

LOGAN COUNTY Bellefontaine City SD4601 Benjamin Logan Local SD 4602 Indian Lake Local SD4603

Riverside Local SD4604

LORAIN COUNTY Amherst Ex Vil SD4701 Avon Lake City SD 4702 Avon Local SD 4703 Clearview Local SD4704 Columbia Local SD 4705 Elyria City SD4706 Firelands Local SD 4707 Keystone Local SD 4708 Lorain City SD4709 Midview Local SD4710 North Ridgeville City SD 4711

Oberlin City SD 4712 Sheffield-Sheffield Lake City SD4713

Wellington Ex Vil SD4715

LUCAS COUNTY Anthony Wayne Local SD4801 Maumee City SD 4802 Oregon City SD 4803 Ottawa Hills Local SD4804 Springfield Local SD 4805 Sylvania City SD 4806 Toledo City SD 4807 Washington Local SD4808

School district income tax in effect for 1998

MADISON COUNTY Jefferson Local SD 4901

Jonathan Alder Local SD4902 London City SD4903 Madison-Plains Local SD 4904

MAHONING COUNTY Austintown Local SD 5001 Boardman Local SD 5002 Campbell City SD5003 Canfield Local SD 5004 Jackson-Milton Local SD 5005 Lowellville Local SD5006 Poland Local SD 5007 Sebring Local SD5008 South Range Local SD 5009 Springfield Local SD 5010 Struthers City SD5011 West Branch Local SD 5012 Western Reserve Local SD5013 Youngstown City SD5014

MARION COUNTY Elgin Local SD 5101 Marion City SD5102 Pleasant Local SD5103 Ridgedale Local SD5104 River Valley Local SD 5105

MEDINA COUNTY Black River Local SD5201 Brunswick City SD 5202 Buckeye Local SD 5203 Cloverleaf Local SD 5204 Highland Local SD 5205 Medina City SD 5206 Wadsworth City SD5207

MEIGS COUNTY Eastern Local SD 5301 Meigs Local SD 5302 Southern Local SD5303

MERCER COUNTY Celina City SD5401 Coldwater Ex Vil SD5402 Fort Recovery Local SD 5406

Marion Local SD 5403 Parkway Local SD 5405

St Henry Consolidated Local SD 5407

MIAMI COUNTY Bethel Local SD5501

Bradford Ex Vil SD 5502 Covington Ex Vil SD5503 Miami East Local SD 5504

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

Tipp City Ex Vil SD 5508 Troy City SD5509

MONROE COUNTY Switzerland of Ohio Local SD 5601

MONTGOMERY COUNTY Brookville Local SD 5701 Centerville City SD5702 Dayton City SD5703 Huber Heights City SD5715 Jefferson Township Local SD 5704 Kettering City SD 5705 Mad River Local SD5706 Miamisburg City SD5707

New Lebanon Local SD 5708 Northmont City SD5709 Northridge Local SD5710 Oakwood City SD5711 Trotwood-Madison City SD 5712

Valley View Local SD5713 Vandalia-Butler City SD5714 West Carrollton City SD5716

MORGAN COUNTY Morgan Local SD 5801

MORROW COUNTY Cardington-Lincoln Local SD 5901

Highland Local SD 5902 Mount Gilead Ex Vil SD 5903 Northmor Local SD 5904

34

MUSKINGUM COUNTY East Muskingum Local SD6001 Franklin Local SD6002 Maysville Local SD 6003 Tri-Valley Local SD 6004 West Muskingum Local SD 6005 Zanesville City SD6006

NOBLE COUNTY Caldwell Ex Vil SD 6101 Noble Local SD 6102

OTTAWA COUNTY Benton-Carroll-Salem Local SD6201 Danbury Local SD 6202 Genoa Area Local SD6203 Middle Bass Local SD6204 North Bass Local SD 6205 Port Clinton City SD6206 Put-In-Bay Local SD 6207

PAULDING COUNTY Antwerp Local SD 6301 Paulding Ex Vil SD 6302 Wayne Trace Local SD6303

PERRY COUNTY Crooksville Ex Vil SD6401 New Lexington City SD 6402 Northern Local SD6403 Southern Local SD6404

PICKAWAY COUNTY Circleville City SD 6501 Logan Elm Local SD 6502

Teays Valley Local SD6503 Westfall Local SD6504

PIKE COUNTY Eastern Local SD 6601 Scioto Valley Local SD 6602 Waverly City SD6603 Western Local SD6604

PORTAGE COUNTY Aurora City SD 6701 Crestwood Local SD6702 Field Local SD6703 James A Garfield Local SD 6704 Kent City SD6705 Ravenna City SD 6706 Rootstown Local SD6707 Southeast Local SD6708 Streetsboro City SD 6709 Waterloo Local SD 6710 Windham Ex Vil SD6711

PREBLE COUNTY College Corner Local SD 6801

National Trail Local SD 6802 Eaton City SD 6803 Preble Shawnee Local SD 6804

Twin Valley Community Local SD6805 Tri-County North Local SD6806

PUTNAM COUNTY Columbus Grove Local SD6901 Continental Local SD 6902

Jennings Local SD 6903 Kalida Local SD 6904

Leipsic Local SD 6905 Miller City-New Cleveland Local SD 6906 Ottawa-Glandorf Local SD6907

Ottoville Local SD6908 Pandora-Gilboa Local SD6909

RICHLAND COUNTY Clear Fork Valley Local SD 7001 Crestview Local SD7002 Lexington Local SD7003 Lucas Local SD7004 Madison Local SD 7005 Mansfield City SD 7006 Ontario Local SD7009

Plymouth Local SD7007 Shelby City SD 7008

ROSS COUNTY Adena Local SD7101 Chillicothe City SD7102 Huntington Local SD7103 Paint Valley Local SD 7104

Scioto Valley Local SD 7105 Union-Scioto Local SD7106 Zane Trace Local SD 7107

SANDUSKY COUNTY Clyde-Green Springs Ex Vil SD7201

Fremont City SD7202 Gibsonburg Ex Vil SD7203 Lakota Local SD 7204 Woodmore Local SD 7205

SCIOTO COUNTY Bloom-Vernon Local SD7301 Clay Local SD7302 Green Local SD 7303 Minford Local SD7304 New Boston Local SD 7305 Northwest Local SD 7306 Portsmouth City SD7307 Valley Local SD 7308 Washington-Nile Local SD7309 Wheelersburg Local SD7310

SENECA COUNTY Bettsville Local SD7401

Fostoria City SD 7402 Hopewell-Loudon Local SD7403

New Riegel Local SD 7404 Old Fort Local SD 7405 Seneca East Local SD7406 Tiffin City SD 7407

SHELBY COUNTY Anna Local SD 7501

Botkins Local SD7502 Fairlawn Local SD7503 Fort Loramie Local SD7504 Hardin-Houston Local SD 7505

Jackson Center Local SD7506 Russia Local SD 7507

Sidney City SD 7508

STARK COUNTY Alliance City SD7601 Canton City SD7602 Canton Local SD7603 Fairless Local SD7604 Jackson Local SD 7605 Lake Local SD 7606 Louisville City SD 7607 Marlington Local SD 7608

Massillon City SD7609 Minerva Local SD7610 North Canton City SD 7611 Northwest Local SD 7612 Osnaburg Local SD7613 Perry Local SD 7614 Plain Local SD7615 Sandy Valley Local SD 7616 Tuslaw Local SD 7617

SUMMIT COUNTY Akron City SD 7701 Barberton City SD 7702 Copley-Fairlawn City SD 7703 Coventry Local SD 7704 Cuyahoga Falls City SD 7705 Green Local SD 7707 Hudson Local SD7708 Manchester Local SD 7706 Mogadore Local SD7709 Nordonia Hills City SD 7710 Norton City SD 7711 Revere Local SD7712 Springfield Local SD 7713 Stow-Munroe Falls City SD 7714 Tallmadge City SD 7715 Twinsburg City SD 7716 Woodridge Local SD 7717

TRUMBULL COUNTY Bloomfield-Mespo Local SD7801 Bristol Local SD 7802 Brookfield Local SD7803 Champion Local SD 7804 Girard City SD7807 Howland Local SD 7808 Hubbard Ex Vil SD7809 Joseph Badger Local SD7810 LaBrae Local SD 7811 Lakeview Local SD 7812 Liberty Local SD 7813

School district income tax in effect for 1998

Lordstown Local SD7814 Maplewood Local SD 7815 Mathews Local SD 7806 McDonald Local SD 7816 Newton Falls Ex Vil SD 7817 Niles City SD7818 Southington Local SD7819 Warren City SD 7820 Weathersfield Local SD7821

TUSCARAWAS COUNTY Claymont City SD7901 Dover City SD 7902 Garaway Local SD7903 Indian Valley Local SD 7904 Newcomerstown Ex Vil SD 7905 New Philadelphia City SD7906 Strasburg-Franklin Local SD7907 Tuscarawas Valley Local SD 7908

UNION COUNTY Fairbanks Local SD 8001

Marysville Ex Vil SD 8002 North Union Local SD8003

VAN WERT COUNTY Crestview Local SD8101 Lincolnview Local SD8102 Van Wert City SD8104

VINTON COUNTY Vinton County Local SD 8201

WARREN COUNTY Carlisle Local SD8301 Franklin City SD8304 Kings Local SD8303 Lebanon City SD 8305 Little Miami Local SD8306 Mason City SD 8307 Springboro Community City SD 8302 Wayne Local SD8308

WASHINGTON COUNTY Belpre City SD8401 Fort Frye Local SD 8402 Frontier Local SD 8403 Marietta City SD8404 Warren Local SD 8405 Wolf Creek Local SD 8406

WAYNE COUNTY Chippewa Local SD8501 Dalton Local SD 8502 Green Local SD 8503 North Central Local SD8504

Northwestern Local SD 8505 Orrville City SD8506 Rittman Ex Vil SD8507 Southeast Local SD8508 Triway Local SD8509 Wooster City SD8510

WILLIAMS COUNTY Bryan City SD8601

Edgerton Local SD 8602 Edon-Northwest Local SD8603 Millcreek-West Unity Local SD8604 Montpelier Ex Vil SD8605 North Central Local SD8606

Stryker Local SD 8607

WOOD COUNTY Bowling Green City SD8701

Eastwood Local SD 8702 Elmwood Local SD8703

Lake Local SD 8704 North Baltimore Local SD8705 Northwood Local SD8706 Otsego Local SD8707

Perrysburg Ex Vil SD 8708 Rossford Ex Vil SD 8709

WYANDOT COUNTY Carey Ex Vil SD 8801

Mohawk Local SD8802 Upper Sandusky Ex Vil SD8803

35

To Determine the School District of Residence

COUNTY BOARD OF ELECTIONS

Adams 937-544-2633 Allen 419-223-8530 Ashland 419-282-4224 Ashtabula 440-576-6915

Athens 740-592-3201 Auglaize 419-738-9231 Belmont 740-676-1025 Brown 937-378-3008

Butler 513-887-3700 Carroll 330-627-2610 Champaign 937-652-1369 Clark 937-328-2491 2492 2604

Clermont 513-732-7275 Clinton 937-382-3537 Columbiana 330-424-1448 Coshocton 740-622-1117

Crawford 419-562-8721 Cuyahoga 216-443-3200 Darke 937-548-1835 Defiance 419-782-2906 8543

Delaware 740-368-1780 Erie 419-627-7601 Fairfield 740-687-7000 Fayette 740-335-1190

Franklin 614-462-3100 Fulton 419-335-6841 Gallia 740-446-1600 Geauga 440-285-2222 ext 5930

Greene 937-376-7470 Guernsey 740-432-2680 Hamilton 513-632-7031 Hancock 419-422-3245

Hardin 419-674-2211 Harrison 740-942-8866 Henry 419-592-7956 Highland 937-393-9961

Hocking 740-380-8683 Holmes 330-674-5921 Huron 419-668-8238 Jackson 740-286-2905

Jefferson 740-283-8522 Knox 740-397-2188 Lake 440-350-2700 Lawrence 740-532-0444

Call the County Board of Elections

COUNTY

Licking Logan Lorain Lucas

Madison Mahoning Marion Medina

Meigs Mercer Miami Monroe

Montgomery Morgan Morrow Muskingum

Noble Ottawa Paulding Perry

Pickaway Pike Portage Preble

Putnam Richland Ross Sandusky

Scioto Seneca Shelby Stark

Summit Trumbull Tuscarawas Union

Van Wert Vinton Warren Washington

Wayne Williams Wood Wyandot

BOARD OF ELECTIONS

740-349-8683 937-599-7255 440-244-3186 440-322-8228 419-213-4001

740-852-9424 330-783-2474 740-387-9631 330-722-9278

740-992-2697 419-586-2215 937-332-6926 740-472-0929

937-225-5656 740-962-3116 419-946-4026 740-455-7120

740-732-2057 419-734-6880 419-399-8230 740-342-2134

740-474-1100 8077 740-947-4512 2039 330-297-3511 937-456-8117

419-523-3343 419-774-5530 740-775-2350 419-334-6180

740-353-4178 419-447-4424 937-498-7207 330-438-8683

330-643-5200 330-369-4050 330-343-8819 937-642-2836

419-238-4192 740-596-5855 513-695-1358 740-374-6828

330-287-5480 419-636-1854 419-354-9120 419-294-1226

36 70998

n

n

I I I

I I I I

I I I I I I

I I I I I I I I

I I I

I I I I

I I I I

I I I I I

1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 i i 1 1 1

- 111111111111

IT-10 OHIO Information Notice 1998 For the year January 1-December 31 1998 or other taxable year beginning ________________________ 1998 and ending ________________________ 19_____

TY

PE

OR

PR

INT

TY

PE O

R P

RIN

T

Your first name Initial Last name Your social security number Filing Statusmdashcheck only one

n Single Notice

n Joint Notice

If a joint notice spousersquos first name Initial Last name Spousersquos social security number

Home address (number and street) PLACE LABEL HERE Apt No Ohio county

City town or post office state and ZIP code Ohio Public School District Number

s

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 7

I AM NOT REQUIRED TO FILE A 1998 OHIO INCOME TAX RETURN BECAUSE

1 I MOVED OUT OF THE STATE OF OHIO IN 1997 AND HAD NO INCOME IN OHIO DURING 1998

I MOVED TO ______________________________ DATE MOVED ______________________________

2 IN 1998 I WAS A RESIDENT OF ONE OF THE FOLLOWING STATES (CIRCLE STATE) KENTUCKY INDIANA WEST VIRGINIA MICHIGAN OR PENNSYLVANIA AND I 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 WE MAY ASK YOU LATER ON 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 1998

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)

OHIO IT-40P 1998PINCOME TAX PAYMENT VOUCHER Please use UPPER CASE letters to print the first three letters of

Taxpayerrsquos last name Spousersquos last name Your first name Initial Last name

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

(if joint filing)

Your Social Security Number

Spousersquos Number

(if joint filing)

Dollars Cents Return this voucher with check or money order payable to TREASURER OF STATE OF OHIO and mail to AMOUNT OF OHIO DEPrsquoT OF TAXATION PO BOX 182131 COLUMBUS OHIO 43218-2131 PAYMENT

s $

37

HOW TO GET OHIO TAX INFORMATION Do you want information by telephone - FAST FAST (Fast Answers about State Taxes) is an auto-mated phone system where you can get the status of your 1998 refund or get answers to the 23 most fre-quently asked tax questions Recorded tax information will be available 24 hours a day seven days a week

How do I use FAST to get refund information You can check on the status of your 1998 Ohio Income Tax refund by calling toll free 1-800-282-1784 You will be required to provide your social security number and your refund amount We will then tell you if your refund has been processed and when you can expect your refund Refund information will occasionally not be available due to system maintenance Refund pro-cessing takes from six to eight weeks You are limited to one refund information call every three days

Do you want to access us on the Internet Visit the State of Ohio Internet Web Site at wwwstateohustax You can get answers to the 23 most frequently asked tax questions as well as tax forms Publications Information Releases Tax Rules and Statistics

Do you want to visit us in person The addresses for our district offices are found on page 39 of this booklet

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 to a tax question If you write be sure to include your social security number Our address is found on page 39 of this booklet

How do I use FAST to answer a tax question You can listen to answers for the following 23 most frequently asked questions by calling toll free 1-800-282-1780 A pre-recorded message will follow each

Forms Information bull Where can I pick up Ohio income tax forms bull How can I get a copy of my Ohio income tax return bull What should I do if I need a paper copy of my

Telefile return

Filing Requirements bull I moved into Ohio last year How do I file bull How can I get an extension of time to file my Ohio

income tax return bull Where do I send my Ohio income tax return bull I never received a W-2 form What do I do bull What should I do if I need to correct my Telefile

return bull What should I do if the IRS examined and changed

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

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

an Ohio return bull Can my children claim themselves on their Ohio

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

Refund Problems bull I moved since I filed my Ohio return How can I get

my refund bull My spouse passed away but my refund check has

both our names on it What should I do bull Irsquom due a refund Do I still need to file an Ohio

income tax return bull Irsquove either lost my refund check or it was stolen

What should I do

Payment Information bull Why was my Ohio withholding disallowed bull Should I file my Ohio income tax return even though

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

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

income taxes bull Can I pay my taxes with a credit card

Ohio School District Information bull How do I find out what school district I live in bull What do I do if my employer mistakenly withheld

Ohio school district income tax

38

ii11imi111 11111 11 11 111 1

0

TAXPAYER ASSISTANCE

By Internet STATE OF OHIO INTERNET WEBSITE

Tax Forms Instructions wwwstateohustax FAST Tax Questions

By Phone TOLL FREE TELEPHONE NUMBERS

Toll Free 24 Hour Refund Hotline 1-800-282-1784 Toll Free Form Requests 1-800-282-1782 Toll Free Tax Questions 1-800-282-1780

Walk-in Ohio Department of Taxation District Office Locations Walk-in services are available at all office locations Monday through Friday 800 am to 500 pm

AKRON DISTRICT OFFICE CINCINNATI DISTRICT OFFICE CLEVELAND DISTRICT OFFICE 161 South High Street 900 Dalton Avenue at West 8th Street 615 West Superior Avenue Suite 501 Cincinnati Ohio 45203-1171 Fifth Floor Room 570 Akron Ohio 44308-1600 Cleveland Ohio 44113-1891

COLUMBUS DISTRICT OFFICE DAYTON DISTRICT OFFICE LIMA DISTRICT OFFICE 1880 East Dublin-Granville Road Centre City Offices 1303 Bellefontaine Avenue Columbus Ohio 43229-3529 15 East Fourth Street Room 510 Lima Ohio 45804-3199

Dayton Ohio 45402-2162

TOLEDO DISTRICT OFFICE YOUNGSTOWN DISTRICT OFFICE ZANESVILLE DISTRICT OFFICE One Government Center Stambaugh Building 601 Underwood Street Suite 1400 44 Federal Plaza Central 300 Zanesville Ohio 43701-3786 Toledo Ohio 43604-2232 Youngstown Ohio 44503-1651

Written Ohio Department of Taxation Taxpayer Services Mailing address

Ohio Department of Taxation Taxpayer ServiceCentral Registration Division Taxpayer Services Response Section PO Box 182382 Columbus Ohio 43218-2382

For Deaf Hard of Hearing or Speech Impaired who use TTY or TDD only Please contact the Ohio Relay Service at 1-800-750-0750 and give the Communication Assistant the Ohio Department of Taxation telephone number that you wish to contact

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 loca-tions in your area call the Internal Revenue Service at 1-800-829-1040 If you received an Ohio andor Federal income tax pack-age in the mail take them with you when you go for help

The Ohio Department of Taxation is an Equal Opportunity Employer

39

OHIO Department of Taxation Columbus Ohio 43270

  • Untitled
    • 2
Page 4: Individual Income Tax · Individual Income Tax Forms and Instructions This booklet contains 2 copies of Form IT-1040, the standard Ohio income tax form AND Form IT-1040 EZ, the short

Which form should I use

Why spend unnecessary time preparing your Ohio taxes If you are a full year Ohio resident who does not make estimated payments you may be eligible to file the new expanded Form IT-1040EZ There are restrictions as to deductions and credits allowed on the new ldquoEZrdquo so please read the instructions carefully

Residency Status

USE IT-1040EZ

If you were a full year Ohio resident for 1998

USE IT-1040

For any Residency Status

Filing Status For any filing status For any filing status

Dependents For all personal and dependent exemp-tions that you are entitled to claim

For all personal and dependent exemp-tions that you are entitled to claim

Ohio Adjustments to Income

If you have no Ohio adjustments to income or if your only adjustment is for state or municipal income tax over-payments included in your federal adjusted gross income

If you have Ohio adjustments to income in addition to or other than state or municipal income tax overpay-ments included in your federal adjusted gross income

Please see Schedule A on the back of Form IT-1040 for a complete list of the Ohio adjustments or read the instruc-tions found in this booklet

Tax Credits If you have no credits other than the exemption credit and joint filing credit

For all applicable Ohio credits Some common credits include Retirement income credit Senior citizenrsquos credit Child and dependent care credit Lump sum retirement credit Job training credit Ohio political contributions credit Resident credit

Payments If you have no payments or credits other than withholding shown on Form(s) W-2 and 1099

If you have any of the following Withholding from all sources Estimated tax payments Payments made with Form IT-40P

4

--

~ ------

+ti+ ------

General Information

Tax Return Required

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 non-resident who directly as a sole proprietor or through a partnership S corporation or a limited liability company earns or receives income from Ohio sources There are some people who do not have to file an Ohio income tax return You do have to file an Ohio return if you Have completed Schedule A (on the back of the Ohio Form IT-1040) Had Ohio tax withheld Are due an Ohio income tax refund Are single under age 65 AND your Federal Adjusted Gross Income is $4050 or more Are single age 65 or over AND your Federal Adjusted Gross Income is $8750 or more Are married filing jointly under age 65 AND your Federal Adjusted Gross Income is $7450 or more Are married filing jointly age 65 or over AND your Federal Adjusted Gross Income is $11150 or more You do not have to file an Ohio return if Your only source of income is retirement income (as defined on page 19 line 46 instructions) which is eligible for the

Retirement Income Credit AND the credit (line 46) is the same or larger than your tax before credits (line 6) You are eligible for the SENIOR CITIZEN CREDIT AND your tax before credits (line 6) is $50 or less Your exemption amount on line 4 is the same as or more than your Ohio adjusted gross income (line 3) 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 Information Notice (IT-10) on page 37 of this booklet

Where and When do I File File on or before April 15 1999 for calendar year 1998 Returns for other tax periods are due on the 15th day of the fourth month following the close of your taxable year Mail your return to the address noted below If you do not owe any taxes with your return and you are not expecting a refund send your return to the address for Refunds and Credits

IT-1040 REFUNDCREDIT REQUESTED OHIO DEPARTMENT OF TAXATION PO BOX 2679 COLUMBUS OH 43270-2679

IT-1040EZ REFUND REQUESTED OHIO DEPARTMENT OF TAXATION PO BOX 182294 COLUMBUS OH 43218-2294

IT-1040 PAYMENT ENCLOSED OHIO DEPARTMENT OF TAXATION PO BOX 2057 COLUMBUS OH 43270-2057

IT-1040EZ PAYMENT ENCLOSED OHIO DEPARTMENT OF TAXATION PO BOX 182850 COLUMBUS OH 43218-2850

What Tax Records Do I Need to Keep Keep a copy of your completed income tax return Also keep copies of any papers you used to prepare your return Keep these records for at least 4 years from the later of the filing due date or the date you filed the return Your tax return may be audited by the Ohio Department of Taxation If it is you must be able to prove all claims and items listed on your return

Can Dependent Children Claim Themselves if They File Their Own Tax Return Yes Ohio law differs from federal law by permitting dependents who are claimed on their parentrsquos tax return to claim themselves on their own tax return

Receipt What if I Want a Receipt to Prove That I Paid Your cancelled check may be used as proof of receipt of your tax payment If you make payment with a money order be sure to keep your copy for your records

5

bull bull 1 -~ I bullbull

ast Will And Testament

Form 1310 ~ tatement of Person Claiming Refund

How do Investors in a Pass-Through Entity Report Income A pass-through entity is generally a partnership S corporation or limited liability company treated as a partnership for fed-eral income tax purposes Investors in a pass-through entity must file Form IT-1040 However such investors do not have to file Form IT-1040 if ALL of the following apply

the investor is a full year nonresident AND the pass-through entity files Form IT-4708 on behalf of the investor AND the investor has no other Ohio source income or if the investor has other Ohio source income that income is also

reported on other IT-4708rsquos

How do Nonresidents or Part-Year Residents Engaged in Business Apportion Income A nonresident or part-year resident who is engaged in business (directly or through a partnership S corporation or limited liability company) with activities inside Ohio must apportion their income inside of and outside of Ohio If you are an investor who files Form IT-1040 you may use Form IT-2023 to help determine the proper amount of credit to claim in Schedule D of Form IT-1040

What If a Taxpayer Has Died If a taxpayer died before filing a return for 1998 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 administrator or anyone who is in charge of the deceased personrsquos property Use the same form and filing status that the taxpayer would have used if living 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 cer-tificate 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 decedent or add an execu-torrsquos name)

What if I Need More Time to File If you need more time to file your Ohio return you must first qualify for an extension of time to file your federal 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 have 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 Even if you qualify for and elect to take a federal and Ohio extension of time to file your tax return you must pay the bal-ance of your Ohio income tax by April 15 1999 Ohio Form IT-40P should accompany your payment Be sure you write your social security number on your check and the phrase ldquo1998 IT-40P Paymentrdquo You must file a standard Form IT-1040 to claim the IT-40P payment You will owe interest and could owe penalties on any amount of the 1998 tax which you do not pay by April 15 1999 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

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 fail to file your Ohio Income Tax Return by 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 1999 However this penalty may not apply if you 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 1999) 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 1998 is 9 and for 1999 is 8

$ May I Round to the Nearest Dollar Yes In rounding to the nearest whole dollar drop any cents less than 50 cents Increase amounts from 50 cents to 99 cents to the next higher dollar

6

Tbull 1040X Ohio Amended ncome Tax Return

Estimate Yes or No

Do I Have to Pay Estimated Tax in 1999 You must pay estimated tax if your 1998 tax after withholding will be more than $300 If you are required to pay estimated tax file a 1999 Ohio Estimated Income Tax Return (Form IT-1040ES) You can get this form from one of the offices listed on page 39 of this booklet CAUTION 1999 estimated tax payments are due on April 15 1999 June 15 1999 September 15 1999 and January 18 2000 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 1999 tax after withholding is less than $300 File a revised Form IT-4 (Employee Withholding Exemption Certificate) with your employer

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 1998 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 9

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 off the Internet (see page 2 letter) or by contacting one of the offices listed on page 39 of this book-let If you correct your federal income tax return or if you are audited by the Internal Revenue Service you must file Ohio Form IT-1040X 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 penal-ities be sure to file your Ohio amended return within 60 days of the final determination of the federal change

Do I Have to File a School District Income Tax Form Certain Ohio school districts have an additional income tax These school districts are marked with an asterisk () on pages 33 to 35 in this booklet If you lived in one of these districts during all or part of 1998 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 that 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 page 39 of this booklet

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 holderrsquos spouse and qualified dependents A medical savings account can be opened by or on behalf of a person that participates in either a sick-ness and accident plan a plan offered by a Health Maintenance Organization 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 a federally or state chartered bank savings and loan association savings bank or credit union a trust company authorized to act as fiduciary an insurer authorized under Ohiorsquos insurance laws a dealer or a salesperson licensed under Ohiorsquos securities laws an administrator licensed under Ohiorsquos third party administrator law a certified public accountant an employer that administers an employee benefit plan or a health maintenance organization Account holders are generally permitted to withdraw the funds at any time for any reason However account administra-tors may not release any funds during the year of deposit except for reimbursement of eligible medical expenses Any withdrawals for a non-qualifying medical purpose may result in increased Ohio taxes 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 qualified dependent is any of the following the account holderrsquos child if under 19 years of age or if under 23 years of age if a full-time student at an accredited

college or university the account holderrsquos child who is not self-sufficient due to physical or mental disorders or impairments or 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

7

Your social security number

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 always presentto ensure that your social security

number is entered correctly onto our computer files

651-00-1492 59 KENNETH L SMITH 300 HOMETOWN OH

Your name and address

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

CAR-RT SORT CR01

2503

45300-3253

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

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

Instructions for top of the forms Name address social security number and county

Did you receive a label with the correct information

YES NO ccedilccedilAfter 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 spousesrsquo 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 live

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 qualifying widow(er) 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

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 33 34 and 35 of for the majority of 1998 and write it in the space provided this booklet Non-residents should enter 9999 in the space provided

8

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 1998 in the space provided

Part Year Resident Mark this box if you moved into or out of Ohio during 1998 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 21) 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 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 Form IT-1040 or Line 10 of Form IT-1040EZ) of $1 or more you may choose to have $1 go to this fund by checking the YES box on the return If you file a joint return and have tax (line 14 of Form IT-1040 or Line 10 of Form IT-1040EZ) 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 We ask for tax return information to carry out Ohiorsquos income tax laws We need this information to figure and collect the right

The Privacy Act says that when we ask you for information we amount of tax We may give this information to the Internalmust first tell you our legal right to ask for the information why Revenue Service the Ohio Attorney General tax agencies inwe are asking for it and how we will use the information We Ohio cities other states and provinces the US Department ofmust also tell you what could happen if we do not receive it and Justice and other federal agencies as provided by lawwhether your response is voluntary required to obtain a bene-fit or mandatory under the 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 youThis notice applies to all papers you file with us including this may be charged penalties and in certain cases you may betax return It also applies to any questions that we need to ask subject to criminal prosecution We may also have to disallowyou so we can complete correct or process your return figure the exemptions exclusions credits deductions or adjustmentsyour tax and collect tax interest and penalties shown on the tax return This could make the tax higher or delay Our legal right to ask for information is Ohio Revised Code sec- any refund Interest and penalty may also be charged tion 574708(F) This section says that you must file a return or Keep this notice with your records It may help you if we ask forstatement with us for any tax for which you are liable and that further information If you have any questions about the rules foryou must show your social security number on what you file filing or giving information please call or visit any of our officesThis 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

9

0

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

Personal and Dependent Exemption Worksheet Line 1 Personal exemption for yourself 950 Line 2 If joint return enter $950 for your

spouse Line 3 Number of dependents that you

claim _____ times $1050 Line 4 Total of lines 1 2 and 3 Enter the amount shown on line 4 of this worksheet on line 4 of your form IT-1040EZ

1 $________

2 $________

3 $________ 4 $________

Enter the amount from your 1998 federal income tax return

Use Form 1040 line 33 OR Form 1040A line 18 OR Form 1040EZ line 4 OR Form 1040-TEL adjusted gross income

STOP In all cases your line 1 must match your federal adjusted gross income reported on your federal

income tax return There are no exceptions to this requirement

EZ Line 2 mdash State or Municipal Overpayments

Deduct on line 2 the amount of state and municipal income tax overpayments appearing on line 10 of your Federal Form 1040

EZ Line 3 mdash Ohio Adjusted Gross Income

Deduct line 2 from line 1

EZ Line 4 mdash Exemptions and Dependents

Personal Exemption for You and Your Spouse You get a personal exemption of $950 for yourself and an additional $950 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

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 tax return You get a $1050 deduction for each dependent exemption Note that the amount allowed for a dependent exemption is differ-ent than the amount allowed for a personal exemption Write the number of your dependents on line 3 of the personal and dependent worksheet

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 parentsrsquo Ohio tax return may claim the $950 personal exemption on their own Ohio tax return and their parents may use the $1050 dependent exemption for that same child on the par-entsrsquo Ohio tax return

EZ Line 5 mdash Ohio Taxable Income

Subtract line 4 from line 3 If the amount on line 4 is larger than line 3 enter ldquo0rdquo on line 5 You do not owe any Ohio income tax If you had Ohio tax withheld you must complete the rest of the return to get a refund

EZ Line 6 mdash Ohio Tax before Credits

Figure your tax on your Ohio taxable income using the tax tables on pages 22 through 32 If your taxable income is less than $100000 your tax

has been figured for you as shown in Table 1 If your taxable income is $100000 or more you must

use Table 2

EZ Line 7 mdash Exemption Credit

Multiply your total number of personal and dependent exemptions by $20 and enter the amount on line 7

EZ Line 8 mdash Tax less Exemption

Subtract line 7 from line 6 If your total credit on line 7 is larger than your tax on

line 6 enter a ldquo0rdquo on line 8 and line 10

EZ Line 9 mdash Joint Filing Credit

If you are a married couple filing a joint Ohio income tax return you may be entitled to a joint filing credit You can take this credit only if each spouse has Ohio Adjusted Gross Income of $500 or more not counting income from interest dividends royalties rents capital gains and state or munici-pal income tax refunds Find your Ohio taxable income in the first column on the following page The second column then tells you what percent of your tax on line 8 will be your Joint Filing Credit Multiply your tax by this percent and enter the amount on line 9 Enter the percent in the space provided

10

ii DIVISION OF

WILDLIFE

Natural Areas

~bullI5J bull Check Us

EZ Line 9 mdash Joint Filing Credit Contrsquod

If you do not qualify for the Joint Filing Credit enter ldquo0rdquo on line 9

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 8 More than $25000

but not more than $50000 15 of line 8 More than $50000

but not more than $75000 10 of line 8 More than $75000 5 of line 8 The credit is limited to a maximum of $650

EXAMPLE If your Ohio taxable income on line 5 was $23000 AND the tax amount on line 8 is $48600 THEN the Joint Filing Credit will be $48600 X 20 = $9720

If either spouse does not have a W-2 form showing $500 or more of Ohio income you must attach a separate statement to your return explaining what the income is

EZ Line 10 mdash Tax less Joint Filing Credit

Subtract line 9 from line 8

EZ Line 11 mdash Ohio Tax Withheld

Enter the total amount of Ohio tax withheld This is shown normally on your tax statement (W-2 W-2G or 1099R) Form(s) in box 18 ATTACH READABLE STATE copies of your W-2

W-2G OR 1099R Forms to the front of Form IT-1040EZ You cannot claim taxes withheld for another state or a

city or a school district on the Ohio return

EZ Line 12 mdash Refund

If line 11 is larger than line 10 you have a refund Subtract line 10 from line 11 and enter the amount of your refund on line 12

CAUTION If you move after filing your tax return and you are expecting a refund notify the Post Office servic-ing your old address Fill out a change of address form at the Post Office

EZ Line 13 mdash Amount You Owe

If line 10 is larger than line 11 you owe more tax Subtract line 11 from line 10 and enter the tax you owe on line 13

Caution You may be charged interest penalty for not paying enough tax during the year You may have to pay an interest penalty if the Amount You Owe (line 13) is more than $300 and both of the following apply

The amount of your 1998 Ohio tax withheld (line 11) is less than 90 of your 1998 tax (line 10) less $300 and

The amount of your 1998 Ohio tax withheld was less than 100 of your 1997 tax (line 14 1997 IT-1040 or line 2 1997 IT-1040EZ) less $300

If you owe an interest penalty you may choose to have us calculate the interest penalty for you and we will send you a bill However if you want to figure your interest penalty yourself on the Ohio Form IT-2210 you must file the stan-dard Form IT-1040 to do so

EZ Line 14 and 15 mdash Wildlife and Natural Areas Donations Checkoff

If you have a refund on line 12 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 confidentiality of your tax return these programs cannot know who donates and are therefore unable to thank you directly for your dona-tions They wish to express their sincere appreciation to those taxpayers who supported the protection of Ohiorsquos natural her-itage last year

Line 14 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 and conduct research projects of critical importance to wildlife populations

Line 15 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 Give nature a chance -support natural areas CAUTION You should not deduct the amount of your donation from your refund Any donations shown will automatically reduce the amount of the refund that will be sent to you If you decide to donate this decision is final If you do not wish to donate leave lines 14 and 15 blank If you do not have a refund on line 12 but you want to donate to protect Ohiorsquos natural heritage DONrsquoT DO IT ON YOUR INCOME TAX FORM A more complete explanation of the Natural Areas and Wildlife checkoff donations including how to donate when you donrsquot have a refund can be found in the IT-1040 line instruction for lines 21 and 22 on pages 14 and 15

11

0

950

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

Enter the amount from your 1998 federal income tax return

Use Form 1040 line 33 OR Form 1040A line 18 OR Form 1040EZ line 4 OR Form 1040-Tel adjusted gross income

In all cases your line 1 must match your federalSTOP 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 45) on the back of the return has a list of additions and deductions to your Ohio income Turn to pages 16 17 and 18 and read the additions required and the deductions to which you may be entitledbull 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 45 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 $950 for yourself and an additional $950 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

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 a $1050 deduction for each dependent exemption Note that the amount allowed for a dependent exemption is different than the amount allowed for a personal exemption Write the number of your dependents on line 3 of the person-al and dependent exemption worksheet

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 parentsrsquo Ohio tax return may claim the $950 personal exemption on their own Ohio tax return and their parents may use the $1050 dependent exemption for that same child on the par-entsrsquo Ohio tax return

Personal and Dependent Exemption Worksheet Line 1 Personal Exemption for yourself 1 $________ Line 2 If joint return enter $950 for your

spouse 2 $________ Line 3 Number of dependents that you

claim _____ times $1050 3 $________ Line 4 Total of lines 1 2 and 3 4 $________ Enter the amount shown on line 4 of this worksheet on line 4 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 22 through 32 bull If your taxable income is less than $100000 your tax has

been figured for you as shown in Table 1 on pages 22 through 31 or you may use Table 2 on page 32

bull If your taxable income is $100000 or more you must use Table 2 on page 32 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 19and 20 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 53 onto line 7 bull If you have no credits from Schedule B enter ldquo0rdquo on line 7

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 and line 14

12

0

0

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 below The second col-umn 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 pro-vided This credit is limited to a maximum of $650

If you have deducted an amount on Schedule A ofSTOP your Ohio return you may not be entitled to the joint filing credit unless each spouse has other sources of qual-ifying income totaling $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 not qualify for Ohiorsquos joint filing credit However if Mary had another source of qualifying income of $500 or more not deducted in Schedule A the Brownrsquos would qualify for the credit mdash If you do not qualify for the Joint Filing Credit enter ldquo0rdquo on line 11 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 $48600 THEN The Joint Filing Credit will be $48600

x 20 $9720 = 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 21 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 ldquoSrdquo corporation or a limited liability compa-ny you may qualify for a business credit Nonrefundable business credits must be calculated on Schedule E (available at any of our offices listed on page 39 of this booklet) A refundable Jobs Credit is available for qualifying businesses See the instructions for line 17a for further information NONREFUNDABLE BUSINESS CREDITS INCLUDE bull Credits for manufacturing bull Enterprise Zone Credits

investments bull Credits for Child Care 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 If your total credits on line 13 are more or equal to your tax on line 12 enter ldquo0rdquo on line 14

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 W-2G or 1099R) Form(s) in box 18bull ATTACH READABLE STATE copies of your W-2

W-2G 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 1998 and Amount of 1997 Overpayment Credited to 1998

Enter the total estimated income tax payments submitted on your 1998 Form IT-1040ES including payments made on Form IT-40P plus any overpayment you credited to 1998 from your 1997 IT-1040 line 23

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

Line 17a 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 17a 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

1313

0

ik DIVISION OF

WILDLIFE

Natural Areas

~middotI~ - Check Us

Line 17b mdash Refundable Pass-Through Entity Credits

If you are a direct or indirect investor in a pass-through enti-ty that filed and paid Ohio tax on Form IT-4708 (Master Return for Pass-through Entities) or Form IT-1140 you should enter the amount of tax paid on your behalf Investors who claim this credit for taxes paid on their behalf must attach Federal K-1rsquos which reflect the amount of Ohio tax paid The K-1 should show the amount of the distributive share of income the amount of Ohio tax paid the legal name of the entity and the entityrsquos federal employer identification num-ber (FEIN) Enter the total of lines 17a and 17b on line 17

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 1998 Ohio tax withheld including pass-through entity tax withheld (lines 15 and 17b 1998 IT-1040) is less than both of the fol-lowingbull 90 of your 1998 Ohio income tax (line 14 1998 IT-

1040) less $300 andbull 100 of your 1997 Ohio income tax (line 14 1997 IT-

1040 or line 2 1997 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 find that you owe an interest penalty we will send you a bill mdash but see ldquolowering your interest 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 1998 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 returnbull 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

If you have an overpayment on line 20 of your 1998STOP Form IT-1040 but 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 1999) or the net amount on line 24

Line 21 and 22 mdash Wildlife and Natural Areas Checkoff

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 and conduct research projects of critical importance to wildlife populations Donations to this fund have enabled the Division of Wildlife to increase the number of nesting bald eagles reintroduce river otters peregrine falcons paddlefish and trumpeter swans With 127 animals classifed as endangered in the state and crit-ical habitat being lost to development the effort is far from fin-ished Please join us in securing a future for wildlife currently in jeop-ardy by making a donation Your financial help will benefit native wildlife and enhance the quality of life for all Ohioans

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

14

0

0

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

A donation will reduce the amount of the refundSTOP 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 nature preserves scenic rivers

and endangered species protection make your check out to Natural Areas and Preserves Special Account

bull If you want to donate to endangered wildlife species and biodiversity projects make your check out to Nongame and Endangered Wildlife 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 1999 Estimated Income Tax

You may apply part or all of your overpayment on line 20 to your 1999 Ohio Income Tax Enter on line 23 the amount of the overpayment that you want to apply to 1999 However if you want to credit your entire overpayment to 1999 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

If you move after filing your tax return and you areSTOP expecting a refund notify the Post Office serving

your old address Fill out a change of address form for the Post Office

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

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

ccedilccedil

15

0

0

Schedule AmdashAdjustments to Income Additions

Line 25 mdash Government Interest or Dividends from Other States

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

Line 26 mdash US Government ObligationsComplex Trust Income

Enter interest or dividends on obligations of the United States government that are exempt from federal taxation but not exempt from state taxation Attach an explanation Also 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 27 mdash Pass-Through Entity Addback

Add any Form IT-1140 taxes shown on your Federal K-1rsquos

Line 28 mdash Losses on Ohio Public Obligations

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

Line 29 mdash Non-qualifying Medical Savings Account Withdrawals

SEE WORKSHEET ON PAGE 18

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

Deductions Any amounts deducted on lines 31 through 43 mustSTOP be included in your Federal Adjusted Gross Income

line 1 of the Ohio Return

Line 31 mdash Federal Interest and Dividends

Enter interest income (included in line 1) from obligations issued by the United States government or its possessionster-ritories 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 list-ing Examples of interest income that are not deductible bull Interest paid by the IRS on a federal income tax refundbull 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 you were a full year resident of one of these states bull your only source of income was from wages salaries tips

or commissions and bull you did not have Ohio tax withheld

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 line 32

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 nonresident credit in Schedule D

Note Residents of these neighboring states who work in Ohio should complete Form IT-4NR and give it to their employer to stop Ohio withholding for 1999

Wages salaries tips and commissions earned bySTOP Ohio residents in these neighboring 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 the amount withheld for the other state on line 15

Line 33 mdash State or Municipal Refund

Deduct on line 33 the amount of state and municipal income tax overpayments appearing on line 10 of your Federal Form 1040

Line 34 mdash Disability and Survivorship Benefits

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 considered retirement or pension benefits and are no longer deductible (See instructions for line 46 for the proper treat-ment of retirement benefits)

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

16

0

0

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 Benefitsbull Tier I and Tier II Railroad Retirement Benefits bull Supplemental Railroad Retirement Benefits bull Dual Railroad Retirement Benefits bull Railroad Disability and Unemployment Benefits

Line 37 mdash Interest from Ohio Public and Purchase Obligations and the Gain from the Sale or Disposition of Ohio Public Obligations

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 1998 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 1997 federal income tax return In 1998 he received a reimbursement of $200 of the medical expenses from his insurance company which he reported as income on line 21 of his 1998 federal income tax return Mr Brown is entitled to deduct the $200 reimburse-ment on line 39 of his Ohio income tax return

Do not deduct on this line state or municipal incomeSTOP tax overpayments (see line 33)

Line 40 mdash Repayment of Income Reported in a Prior Year

Deduct interest income earned from Ohio Public and Purchase Obligations if the interest income is included in your Federal Adjusted Gross Income You may also deduct any gains resulting from the sale or disposition of Ohio Public 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 1998 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)

If in 1998 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 1998 federal income tax return for the amount repaid or you claimed a tax credit on your 1998 federal income tax return based upon the amount repaid and

bull The repayment has not otherwise reduced your Federal Adjusted Gross Income for 1998 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 1997 and included the bonus in his 1997 Federal Ad-justed Gross Income In 1998 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 1998 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 your 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

If you were eligible to participate in any health planSTOP maintained by your or your spousersquos employer for

any month or part of a month in 1998 amounts paid for health insurance coverage for that month cannot be used to figure this deduction

17

Self-employed Health Insurance Cost Worksheet

1 Enter the total amount you paid in 1998 for health insurance coverage for 1998 for you your spouse and dependents 1_______

2 a Enter your net profit and other earned income from your 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 27 of your Federal Form 1040 for the self-

employment tax deduction 2b_______ c Enter any amount you claimed on line 29

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 28 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 be able to deduct the amount of funds you deposit-ed into a medical savings account or the amount deposited by your employer on your behalf If filing a joint return your spouse may also be able to deduct hisher funds deposited into hisher medical savings account For 1998 the maximum amount of deposited funds you may be able to deduct is $3149 If filing a joint return each spouse may be able to deduct up to $3149 of deposited funds into hisher separate account for a maximum of $6298

Also any investment income or interest earned on the funds deposited into a medical savings account is deductible if the income is included in your Federal Adjusted Gross Income line 1 of your Ohio Form IT-1040

To determine if you are eligible for this deduction complete the medical savings account worksheet on this page

For further information please see the question ldquoWhat is a Medical Savings Account and what are the qualificationsrdquo on page 7 of this booklet

Example John and Mary Brown file a joint tax return for 1998 John contributed $2000 to his medical savings account while Mary contributed $5000 to hers Johnrsquos account earned $120 in interest and Maryrsquos earned $300 which were includ-ed in their Federal Adjusted Gross Income They would be entitled to a Medical Savings Account deduction of $5569 ($2000 for John and $3149 for Mary plus the interest income of $420)

Medical Savings Account Worksheet

1 Amount you contributed during 1998 but no more than $3149 ________

2 If joint return amount your spouse contributed during 1998 but no more than $3149 ________

3 Amount of Medical Savings Account earnings included in line 1 of your 1998 Ohio Form IT-1040 ________

4 Sub-total (add lines 1 2 and 3) ________ 5 1998 withdrawals from the account for

non-medical purposes (see note below) ________ 6 If line 5 is less than line 4 subtract line 5 from

line 4 and enter here and on line 42 of Schedule A of Form IT-1040 ________

7 If line 4 is less than line 5 subtract line 4 from line 5 and enter here and on line 29 of Schedule A of Form IT-1040 ________

Note If any prior year contribution exceeded the deductible limit for that year please contact the Ohio Department of Taxation to help you determine the amount you should enter on line 5 of this worksheet

Line 43 mdash Individual Development Account Program

You may deduct matching contributions to another personrsquos Individual Development Account when the account has been established by a County Department of Human Services This program was established for the purpose of providing match-ing funds for qualified program participants For further information about this program contact your local County Department of Human Services

Line 44 mdash Total Deductions

Enter the total of lines 31 through 43

Line 45 mdash Net Adjustments If line 30 is LARGER THAN line 44 subtract line 44 from line 30 and enter the amount on line 45 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 44 subtract line 30 from line 44 and enter the difference on line 45 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

18

0

0

Schedule BmdashCredits Line 46 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 47 mdash Senior Citizen Credit

You may claim a $50 credit if you were 65 years of age or older prior to January 1 1999 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

Line 48 mdash Lump Sum Distribution Credit

This credit is available only to individuals 65 years of age or older before January 1 1999 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

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 1999 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

If you take this credit you cannot take the $50 STOP Senior Citizenrsquos Credit on this yearrsquos return or any

future yearrsquos return

Line 49 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

If line 3 on the front of the Ohio Form IT-1040 is STOP $40000 or more yoursquore not entitled to this credit

1998 Child and Dependent Care Worksheet

A Enter the amount of Federal Child and Dependent Care Credit shown on your Federal Form 1040A line 26 or your Federal Form 1040 line 41 A$________

B If line 3 of your Ohio IT-1040 is less than $20000 enter 100 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 49 (schedule B) on the back of Form IT-1040 C$________

19

0

Line 50 mdash Lump Sum Retirement Income Credit

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 1998 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 page 39 of this booklet

Line 51 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

Such training qualifies for this credit only if you canSTOP 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

1998 Job Training Credit Worksheet

1 Enter the amount you paid during 1997 and 1998 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 51 Schedule B on the 1997 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 51 of Ohio Form IT-1040

Line 52 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 The max-imum credit is $50 (for single or married separate filers) and $100 (for married filing joint returns if both spouses made contributions of $50 or more) regardless of the amount of the contribution

You can claim the credit on the back of Form IT-1040 line 52

Line 53 mdash Total Credits Enter the total of lines 46 through 52 on line 53 and on line 7 on the front of the return

20

0

Schedule CmdashResident Credit Line 54

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 57 or 57a

Enter the portion of Ohio Adjusted Gross Income from line 3 that is subjected to tax 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

Do not include wages salaries tips or commissionsSTOP 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 55

Enter Ohio Adjusted Gross Income from line 3

Line 56 Divide 54 by line 55

Line 57 Multiply line 56 by the amount on line 12 on the front of the return Enter the amount on line 57

Line 57a Enter the amount of 1998 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 57b Enter the smaller of line 57 or line 57a 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 1998 income tax return below line 57b 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 58

Line 58 Enter the portion of Ohio Adjusted Gross Income from line 3 that was not earned or received in Ohio

Line 59

Enter Ohio Adjusted Gross Income from line 3

Line 60 Divide line 58 by line 59

Line 61 Multiply line 60 by the amount on line 12 on the front of the return Enter the amount on line 61 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 57b and 61 on line 13

21

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax least less is

than

Tax After Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

Up to $1000 $2000 $4000 $6000

$ 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 4 500 550 4 550 600 4 600 650 5 650 700 5 700 750 5 750 800 6 800 850 6 850 900 7 900 950 7 950 1000 7

$ 0 1 1 1 2 2 2 3 3 3 4 4 4 5 5 5 6 6 6 7

$ 2000 $ 2050 $ 15 $ 14 2050 2100 15 14 2100 2150 16 14 2150 2200 16 15 2200 2250 17 15 2250 2300 17 15 2300 2350 17 16 2350 2400 18 16 2400 2450 18 16 2450 2500 18 17 2500 2550 19 17 2550 2600 19 17 2600 2650 20 18 2650 2700 20 18 2700 2750 20 18 2750 2800 21 19 2800 2850 21 19 2850 2900 21 19 2900 2950 22 20 2950 3000 22 20

$ 4000 $ 4050 $ 30 $ 27 4050 4100 30 27 4100 4150 31 28 4150 4200 31 28 4200 4250 31 28 4250 4300 32 29 4300 4350 32 29 4350 4400 33 29 4400 4450 33 30 4450 4500 33 30 4500 4550 34 30 4550 4600 34 31 4600 4650 34 31 4650 4700 35 31 4700 4750 35 32 4750 4800 35 32 4800 4850 36 32 4850 4900 36 33 4900 4950 37 33 4950 5000 37 33

$ 6000 $ 6050 $ 52 $ 47 6050 6100 53 48 6100 6150 54 49 6150 6200 55 49 6200 6250 55 50 6250 6300 56 51 6300 6350 57 51 6350 6400 58 52 6400 6450 58 53 6450 6500 59 54 6500 6550 60 54 6550 6600 61 55 6600 6650 61 56 6650 6700 62 56 6700 6750 63 57 6750 6800 64 58 6800 6850 64 58 6850 6900 65 59 6900 6950 66 60 6950 7000 66 60

$1000 $3000 $5000 $7000

$ 1000 $ 1050 $ 8 1050 1100 8 1100 1150 8 1150 1200 9 1200 1250 9 1250 1300 9 1300 1350 10 1350 1400 10 1400 1450 11 1450 1500 11 1500 1550 11 1550 1600 12 1600 1650 12 1650 1700 12 1700 1750 13 1750 1800 13 1800 1850 14 1850 1900 14 1900 1950 14 1950 2000 15

$ 7 7 8 8 8 9 9 9

10 10 10 11 11 11 12 12 12 13 13 13

$ 3000 $ 3050 $ 22 $ 20 3050 3100 23 21 3100 3150 23 21 3150 3200 24 21 3200 3250 24 22 3250 3300 24 22 3300 3350 25 22 3350 3400 25 23 3400 3450 25 23 3450 3500 26 23 3500 3550 26 24 3550 3600 27 24 3600 3650 27 24 3650 3700 27 25 3700 3750 28 25 3750 3800 28 25 3800 3850 28 26 3850 3900 29 26 3900 3950 29 26 3950 4000 30 27

$ 5000 $ 5050 $ 38 $ 34 5050 5100 38 35 5100 5150 39 35 5150 5200 40 36 5200 5250 40 37 5250 5300 41 37 5300 5350 42 38 5350 5400 43 39 5400 5450 43 39 5450 5500 44 40 5500 5550 45 41 5550 5600 46 41 5600 5650 46 42 5650 5700 47 43 5700 5750 48 43 5750 5800 49 44 5800 5850 49 45 5850 5900 50 45 5900 5950 51 46 5950 6000 52 47

$ 7000 $ 7050 $ 67 $ 61 7050 7100 68 62 7100 7150 69 62 7150 7200 69 63 7200 7250 70 64 7250 7300 71 64 7300 7350 72 65 7350 7400 72 66 7400 7450 73 66 7450 7500 74 67 7500 7550 75 68 7550 7600 75 68 7600 7650 76 69 7650 7700 77 70 7700 7750 78 70 7750 7800 78 71 7800 7850 79 72 7850 7900 80 72 7900 7950 81 73 7950 8000 81 74

OHIO TAX TABLES FOR 1998 ONLY 22

$9000

$16000 $19000

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$8000 $11000 $14000 $17000

$ 8000 $ 8050 $ 82 $ 74 8050 8100 83 75 8100 8150 84 76 8150 8200 84 76 8200 8250 85 77 8250 8300 86 78 8300 8350 87 78 8350 8400 87 79 8400 8450 88 80 8450 8500 89 80 8500 8550 90 81 8550 8600 90 82 8600 8650 91 82 8650 8700 92 83 8700 8750 93 84 8750 8800 93 84 8800 8850 94 85 8850 8900 95 86 8900 8950 95 87 8950 9000 96 87

$11000 $11050 $ 142 $ 129 11050 11100 143 130 11100 11150 145 131 11150 11200 146 133 11200 11250 148 134 11250 11300 149 135 11300 11350 151 137 11350 11400 152 138 11400 11450 154 139 11450 11500 155 141 11500 11550 157 142 11550 11600 158 143 11600 11650 160 145 11650 11700 161 146 11700 11750 163 147 11750 11800 164 149 11800 11850 166 150 11850 11900 167 152 11900 11950 169 153 11950 12000 170 154

$14000 $14050 $ 231 $ 209 14050 14100 233 211 14100 14150 234 212 14150 14200 236 213 14200 14250 237 215 14250 14300 239 216 14300 14350 240 218 14350 14400 241 219 14400 14450 243 220 14450 14500 244 222 14500 14550 246 223 14550 14600 247 224 14600 14650 249 226 14650 14700 250 227 14700 14750 252 228 14750 14800 253 230 14800 14850 255 231 14850 14900 256 232 14900 14950 258 234 14950 15000 259 235

$17000 $17050 $ 335 $ 304 17050 17100 337 306 17100 17150 339 307 17150 17200 341 309 17200 17250 343 311 17250 17300 345 312 17300 17350 346 314 17350 17400 348 316 17400 17450 350 317 17450 17500 352 319 17500 17550 354 321 17550 17600 356 322 17600 17650 358 324 17650 17700 359 326 17700 17750 361 327 17750 17800 363 329 17800 17850 365 331 17850 17900 367 333 17900 17950 369 334 17950 18000 371 336

$9000 $12000 $15000 $18000

$ 9000 $ 9050 $ 97 $ 88 9050 9100 98 89 9100 9150 98 89 9150 9200 99 90 9200 9250 100 91 9250 9300 101 91 9300 9350 101 92 9350 9400 102 93 9400 9450 103 93 9450 9500 104 94 9500 9550 104 95 9550 9600 105 95 9600 9650 106 96 9650 9700 107 97 9700 9750 107 97 9750 9800 108 98 9800 9850 109 99 9850 9900 110 99 9900 9950 110 100 9950 10000 111 101

$12000 $12050 $ 172 $ 156 12050 12100 173 157 12100 12150 175 158 12150 12200 176 160 12200 12250 178 161 12250 12300 179 162 12300 12350 181 164 12350 12400 182 165 12400 12450 184 166 12450 12500 185 168 12500 12550 187 169 12550 12600 188 170 12600 12650 190 172 12650 12700 191 173 12700 12750 193 174 12750 12800 194 176 12800 12850 195 177 12850 12900 197 178 12900 12950 198 180 12950 13000 200 181

$15000 $15050 $ 261 $ 237 15050 15100 263 238 15100 15150 265 240 15150 15200 267 242 15200 15250 268 243 15250 15300 270 245 15300 15350 272 247 15350 15400 274 248 15400 15450 276 250 15450 15500 278 252 15500 15550 280 253 15550 15600 281 255 15600 15650 283 257 15650 15700 285 258 15700 15750 287 260 15750 15800 289 262 15800 15850 291 263 15850 15900 293 265 15900 15950 294 267 15950 16000 296 269

$18000 $18050 $ 372 $ 338 18050 18100 374 339 18100 18150 376 341 18150 18200 378 343 18200 18250 380 344 18250 18300 382 346 18300 18350 384 348 18350 18400 385 349 18400 18450 387 351 18450 18500 389 353 18500 18550 391 354 18550 18600 393 356 18600 18650 395 358 18650 18700 397 359 18700 18750 398 361 18750 18800 400 363 18800 18850 402 365 18850 18900 404 366 18900 18950 406 368 18950 19000 408 370

$10000 $13000 $16000 $19000

$10000 $10050 $ 112 $ 102 10050 10100 114 103 10100 10150 115 104 10150 10200 117 106 10200 10250 118 107 10250 10300 120 108 10300 10350 121 110 10350 10400 123 111 10400 10450 124 112 10450 10500 126 114 10500 10550 127 115 10550 10600 129 116 10600 10650 130 118 10650 10700 132 119 10700 10750 133 121 10750 10800 134 122 10800 10850 136 123 10850 10900 137 125 10900 10950 139 126 10950 11000 140 127

$13000 $13050 $ 201 $ 182 13050 13100 203 184 13100 13150 204 185 13150 13200 206 187 13200 13250 207 188 13250 13300 209 189 13300 13350 210 191 13350 13400 212 192 13400 13450 213 193 13450 13500 215 195 13500 13550 216 196 13550 13600 218 197 13600 13650 219 199 13650 13700 221 200 13700 13750 222 201 13750 13800 224 203 13800 13850 225 204 13850 13900 227 205 13900 13950 228 207 13950 14000 230 208

$16000 $16050 $ 298 $ 270 16050 16100 300 272 16100 16150 302 274 16150 16200 304 275 16200 16250 306 277 16250 16300 307 279 16300 16350 309 280 16350 16400 311 282 16400 16450 313 284 16450 16500 315 285 16500 16550 317 287 16550 16600 319 289 16600 16650 320 290 16650 16700 322 292 16700 16750 324 294 16750 16800 326 295 16800 16850 328 297 16850 16900 330 299 16900 16950 332 301 16950 17000 333 302

$19000 $19050 $ 410 $ 371 19050 19100 411 373 19100 19150 413 375 19150 19200 415 376 19200 19250 417 378 19250 19300 419 380 19300 19350 421 381 19350 19400 423 383 19400 19450 424 385 19450 19500 426 386 19500 19550 428 388 19550 19600 430 390 19600 19650 432 391 19650 19700 434 393 19700 19750 436 395 19750 19800 437 397 19800 19850 439 398 19850 19900 441 400 19900 19950 443 402 19950 20000 445 403

OHIO TAX TABLES FOR 1998 ONLY 23

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$20000 $22000 $24000 $26000

$20000 $20050 $ 447 $ 405 20050 20100 449 407 20100 20150 451 409 20150 20200 454 411 20200 20250 456 413 20250 20300 458 415 20300 20350 460 417 20350 20400 463 419 20400 20450 465 421 20450 20500 467 423 20500 20550 469 425 20550 20600 471 427 20600 20650 474 429 20650 20700 476 431 20700 20750 478 433 20750 20800 480 435 20800 20850 483 437 20850 20900 485 439 20900 20950 487 441 20950 21000 489 443

$22000 $22050 $ 536 $ 486 22050 22100 538 488 22100 22150 541 490 22150 22200 543 492 22200 22250 545 494 22250 22300 547 496 22300 22350 549 498 22350 22400 552 500 22400 22450 554 502 22450 22500 556 504 22500 22550 558 506 22550 22600 561 508 22600 22650 563 510 22650 22700 565 512 22700 22750 567 514 22750 22800 569 516 22800 22850 572 518 22850 22900 574 520 22900 22950 576 522 22950 23000 578 524

$24000 $24050 $ 625 $ 567 24050 24100 627 569 24100 24150 630 571 24150 24200 632 573 24200 24250 634 575 24250 24300 636 577 24300 24350 639 579 24350 24400 641 581 24400 24450 643 583 24450 24500 645 585 24500 24550 647 587 24550 24600 650 589 24600 24650 652 591 24650 24700 654 593 24700 24750 656 595 24750 24800 659 597 24800 24850 661 599 24850 24900 663 601 24900 24950 665 603 24950 25000 668 605

$26000 $26050 $ 714 $ 648 26050 26100 717 650 26100 26150 719 652 26150 26200 721 654 26200 26250 723 656 26250 26300 725 658 26300 26350 728 660 26350 26400 730 662 26400 26450 732 664 26450 26500 734 666 26500 26550 737 668 26550 26600 739 670 26600 26650 741 672 26650 26700 743 674 26700 26750 746 676 26750 26800 748 678 26800 26850 750 680 26850 26900 752 682 26900 26950 754 684 26950 27000 757 686

$21000 $23000 $25000 $27000

$21000 $21050 $ 491 $ 446 21050 21100 494 448 21100 21150 496 450 21150 21200 498 452 21200 21250 500 454 21250 21300 503 456 21300 21350 505 458 21350 21400 507 460 21400 21450 509 462 21450 21500 512 464 21500 21550 514 466 21550 21600 516 468 21600 21650 518 470 21650 21700 520 472 21700 21750 523 474 21750 21800 525 476 21800 21850 527 478 21850 21900 529 480 21900 21950 532 482 21950 22000 534 484

$23000 $23050 $ 581 $ 526 23050 23100 583 528 23100 23150 585 530 23150 23200 587 532 23200 23250 590 534 23250 23300 592 536 23300 23350 594 538 23350 23400 596 540 23400 23450 598 542 23450 23500 601 544 23500 23550 603 547 23550 23600 605 549 23600 23650 607 551 23650 23700 610 553 23700 23750 612 555 23750 23800 614 557 23800 23850 616 559 23850 23900 619 561 23900 23950 621 563 23950 24000 623 565

$25000 $25050 $ 670 $ 607 25050 25100 672 609 25100 25150 674 611 25150 25200 676 613 25200 25250 679 615 25250 25300 681 617 25300 25350 683 619 25350 25400 685 621 25400 25450 688 623 25450 25500 690 625 25500 25550 692 627 25550 25600 694 629 25600 25650 697 631 25650 25700 699 633 25700 25750 701 635 25750 25800 703 637 25800 25850 705 639 25850 25900 708 641 25900 25950 710 643 25950 26000 712 645

$27000 $27050 $ 759 $ 688 27050 27100 761 690 27100 27150 763 692 27150 27200 766 694 27200 27250 768 696 27250 27300 770 698 27300 27350 772 700 27350 27400 775 702 27400 27450 777 704 27450 27500 779 706 27500 27550 781 708 27550 27600 783 710 27600 27650 786 712 27650 27700 788 714 27700 27750 790 716 27750 27800 792 718 27800 27850 795 720 27850 27900 797 722 27900 27950 799 724 27950 28000 801 726

OHIO TAX TABLES FOR 1998 ONLY 24

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$28000 $31000 $34000 $37000

$28000 $28050 $ 803 $ 728 $31000 $31050 $ 937 $ 850 $34000 $34050 $ 1071 $ 971 $37000 $37050 $ 1205 $ 1092 28050 28100 806 730 31050 31100 939 852 34050 34100 1073 973 37050 37100 1207 1094 28100 28150 808 732 31100 31150 942 854 34100 34150 1075 975 37100 37150 1209 1096 28150 28200 810 734 31150 31200 944 856 34150 34200 1078 977 37150 37200 1211 1098 28200 28250 812 736 31200 31250 946 858 34200 34250 1080 979 37200 37250 1214 1100 28250 28300 815 738 31250 31300 948 860 34250 34300 1082 981 37250 37300 1216 1102 28300 28350 817 740 31300 31350 951 862 34300 34350 1084 983 37300 37350 1218 1104 28350 28400 819 742 31350 31400 953 864 34350 34400 1086 985 37350 37400 1220 1106 28400 28450 821 744 31400 31450 955 866 34400 34450 1089 987 37400 37450 1222 1108 28450 28500 824 746 31450 31500 957 868 34450 34500 1091 989 37450 37500 1225 1110 28500 28550 826 749 31500 31550 959 870 34500 34550 1093 991 37500 37550 1227 1112 28550 28600 828 751 31550 31600 962 872 34550 34600 1095 993 37550 37600 1229 1114 28600 28650 830 753 31600 31650 964 874 34600 34650 1098 995 37600 37650 1231 1116 28650 28700 832 755 31650 31700 966 876 34650 34700 1100 997 37650 37700 1234 1118 28700 28750 835 757 31700 31750 968 878 34700 34750 1102 999 37700 37750 1236 1120 28750 28800 837 759 31750 31800 971 880 34750 34800 1104 1001 37750 37800 1238 1122 28800 28850 839 761 31800 31850 973 882 34800 34850 1107 1003 37800 37850 1240 1124 28850 28900 841 763 31850 31900 975 884 34850 34900 1109 1005 37850 37900 1242 1126 28900 28950 844 765 31900 31950 977 886 34900 34950 1111 1007 37900 37950 1245 1128 28950 29000 846 767 31950 32000 980 888 34950 35000 1113 1009 37950 38000 1247 1130

$29000 $32000 $35000 $38000

$29000 $29050 $ 848 $ 769 $32000 $32050 $ 982 $ 890 $35000 $35050 $ 1115 $ 1011 $38000 $38050 $ 1249 $ 1132 29050 29100 850 771 32050 32100 984 892 35050 35100 1118 1013 38050 38100 1251 1134 29100 29150 853 773 32100 32150 986 894 35100 35150 1120 1015 38100 38150 1254 1136 29150 29200 855 775 32150 32200 988 896 35150 35200 1122 1017 38150 38200 1256 1138 29200 29250 857 777 32200 32250 991 898 35200 35250 1124 1019 38200 38250 1258 1140 29250 29300 859 779 32250 32300 993 900 35250 35300 1127 1021 38250 38300 1260 1142 29300 29350 861 781 32300 32350 995 902 35300 35350 1129 1023 38300 38350 1263 1144 29350 29400 864 783 32350 32400 997 904 35350 35400 1131 1025 38350 38400 1265 1146 29400 29450 866 785 32400 32450 1000 906 35400 35450 1133 1027 38400 38450 1267 1148 29450 29500 868 787 32450 32500 1002 908 35450 35500 1136 1029 38450 38500 1269 1150 29500 29550 870 789 32500 32550 1004 910 35500 35550 1138 1031 38500 38550 1271 1153 29550 29600 873 791 32550 32600 1006 912 35550 35600 1140 1033 38550 38600 1274 1155 29600 29650 875 793 32600 32650 1008 914 35600 35650 1142 1035 38600 38650 1276 1157 29650 29700 877 795 32650 32700 1011 916 35650 35700 1144 1037 38650 38700 1278 1159 29700 29750 879 797 32700 32750 1013 918 35700 35750 1147 1039 38700 38750 1280 1161 29750 29800 881 799 32750 32800 1015 920 35750 35800 1149 1041 38750 38800 1283 1163 29800 29850 884 801 32800 32850 1017 922 35800 35850 1151 1043 38800 38850 1285 1165 29850 29900 886 803 32850 32900 1020 924 35850 35900 1153 1045 38850 38900 1287 1167 29900 29950 888 805 32900 32950 1022 926 35900 35950 1156 1047 38900 38950 1289 1169 29950 30000 890 807 32950 33000 1024 928 35950 36000 1158 1049 38950 39000 1292 1171

$30000 $33000 $36000 $39000

$30000 $30050 $ 893 $ 809 $33000 $33050 $ 1026 $ 930 $36000 $36050 $ 1160 $ 1052 $39000 $39050 $ 1294 $ 1173 30050 30100 895 811 33050 33100 1029 932 36050 36100 1162 1054 39050 39100 1296 1175 30100 30150 897 813 33100 33150 1031 934 36100 36150 1164 1056 39100 39150 1298 1177 30150 30200 899 815 33150 33200 1033 936 36150 36200 1167 1058 39150 39200 1300 1179 30200 30250 902 817 33200 33250 1035 938 36200 36250 1169 1060 39200 39250 1303 1181 30250 30300 904 819 33250 33300 1037 940 36250 36300 1171 1062 39250 39300 1305 1183 30300 30350 906 821 33300 33350 1040 942 36300 36350 1173 1064 39300 39350 1307 1185 30350 30400 908 823 33350 33400 1042 944 36350 36400 1176 1066 39350 39400 1309 1187 30400 30450 910 825 33400 33450 1044 946 36400 36450 1178 1068 39400 39450 1312 1189 30450 30500 913 827 33450 33500 1046 948 36450 36500 1180 1070 39450 39500 1314 1191 30500 30550 915 829 33500 33550 1049 951 36500 36550 1182 1072 39500 39550 1316 1193 30550 30600 917 831 33550 33600 1051 953 36550 36600 1185 1074 39550 39600 1318 1195 30600 30650 919 833 33600 33650 1053 955 36600 36650 1187 1076 39600 39650 1320 1197 30650 30700 922 835 33650 33700 1055 957 36650 36700 1189 1078 39650 39700 1323 1199 30700 30750 924 837 33700 33750 1058 959 36700 36750 1191 1080 39700 39750 1325 1201 30750 30800 926 839 33750 33800 1060 961 36750 36800 1193 1082 39750 39800 1327 1203 30800 30850 928 841 33800 33850 1062 963 36800 36850 1196 1084 39800 39850 1329 1205 30850 30900 930 843 33850 33900 1064 965 36850 36900 1198 1086 39850 39900 1332 1207 30900 30950 933 845 33900 33950 1066 967 36900 36950 1200 1088 39900 39950 1334 1209 30950 31000 935 847 33950 34000 1069 969 36950 37000 1202 1090 39950 40000 1336 1211

OHIO TAX TABLES FOR 1998 ONLY 25

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$40000 $42000 $44000 $46000

$40000 $40050 $ 1339 $ 1213 $42000 $42050 $ 1443 $ 1308 $44000 $44050 $ 1547 $ 1402 $46000 $46050 $ 1651 $ 1496 40050 40100 1341 1216 42050 42100 1445 1310 44050 44100 1549 1404 46050 46100 1653 1499 40100 40150 1344 1218 42100 42150 1448 1312 44100 44150 1552 1407 46100 46150 1656 1501 40150 40200 1346 1220 42150 42200 1450 1315 44150 44200 1554 1409 46150 46200 1658 1503 40200 40250 1349 1223 42200 42250 1453 1317 44200 44250 1557 1411 46200 46250 1661 1506 40250 40300 1352 1225 42250 42300 1456 1319 44250 44300 1560 1414 46250 46300 1664 1508 40300 40350 1354 1227 42300 42350 1458 1322 44300 44350 1562 1416 46300 46350 1666 1510 40350 40400 1357 1230 42350 42400 1461 1324 44350 44400 1565 1418 46350 46400 1669 1513 40400 40450 1359 1232 42400 42450 1463 1326 44400 44450 1567 1421 46400 46450 1671 1515 40450 40500 1362 1234 42450 42500 1466 1329 44450 44500 1570 1423 46450 46500 1674 1517 40500 40550 1365 1237 42500 42550 1469 1331 44500 44550 1573 1425 46500 46550 1677 1520 40550 40600 1367 1239 42550 42600 1471 1334 44550 44600 1575 1428 46550 46600 1679 1522 40600 40650 1370 1242 42600 42650 1474 1336 44600 44650 1578 1430 46600 46650 1682 1524 40650 40700 1372 1244 42650 42700 1476 1338 44650 44700 1580 1433 46650 46700 1684 1527 40700 40750 1375 1246 42700 42750 1479 1341 44700 44750 1583 1435 46700 46750 1687 1529 40750 40800 1378 1249 42750 42800 1482 1343 44750 44800 1586 1437 46750 46800 1690 1532 40800 40850 1380 1251 42800 42850 1484 1345 44800 44850 1588 1440 46800 46850 1692 1534 40850 40900 1383 1253 42850 42900 1487 1348 44850 44900 1591 1442 46850 46900 1695 1536 40900 40950 1385 1256 42900 42950 1489 1350 44900 44950 1593 1444 46900 46950 1697 1539 40950 41000 1388 1258 42950 43000 1492 1352 44950 45000 1596 1447 46950 47000 1700 1541

$41000 $43000 $45000 $47000

$41000 $41050 $ 1391 $ 1260 $43000 $43050 $ 1495 $ 1355 $45000 $45050 $ 1599 $ 1449 $47000 $47050 $ 1703 $ 1543 41050 41100 1393 1263 43050 43100 1497 1357 45050 45100 1601 1451 47050 47100 1705 1546 41100 41150 1396 1265 43100 43150 1500 1359 45100 45150 1604 1454 47100 47150 1708 1548 41150 41200 1398 1268 43150 43200 1502 1362 45150 45200 1606 1456 47150 47200 1710 1550 41200 41250 1401 1270 43200 43250 1505 1364 45200 45250 1609 1458 47200 47250 1713 1553 41250 41300 1404 1272 43250 43300 1508 1367 45250 45300 1612 1461 47250 47300 1716 1555 41300 41350 1406 1275 43300 43350 1510 1369 45300 45350 1614 1463 47300 47350 1718 1557 41350 41400 1409 1277 43350 43400 1513 1371 45350 45400 1617 1466 47350 47400 1721 1560 41400 41450 1411 1279 43400 43450 1515 1374 45400 45450 1619 1468 47400 47450 1723 1562 41450 41500 1414 1282 43450 43500 1518 1376 45450 45500 1622 1470 47450 47500 1726 1565 41500 41550 1417 1284 43500 43550 1521 1379 45500 45550 1625 1473 47500 47550 1729 1567 41550 41600 1419 1286 43550 43600 1523 1381 45550 45600 1627 1475 47550 47600 1731 1569 41600 41650 1422 1289 43600 43650 1526 1383 45600 45650 1630 1477 47600 47650 1734 1572 41650 41700 1424 1291 43650 43700 1528 1385 45650 45700 1632 1480 47650 47700 1736 1574 41700 41750 1427 1293 43700 43750 1531 1388 45700 45750 1635 1482 47700 47750 1739 1576 41750 41800 1430 1296 43750 43800 1534 1390 45750 45800 1638 1484 47750 47800 1742 1579 41800 41850 1432 1298 43800 43850 1536 1392 45800 45850 1640 1487 47800 47850 1744 1581 41850 41900 1435 1301 43850 43900 1539 1395 45850 45900 1643 1489 47850 47900 1747 1583 41900 41950 1437 1303 43900 43950 1541 1397 45900 45950 1645 1491 47900 47950 1749 1586 41950 42000 1440 1305 43950 44000 1544 1400 45950 46000 1648 1494 47950 48000 1752 1588

OHIO TAX TABLES FOR 1998 ONLY 26

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$48000 $51000 $54000 $57000

$48000 $48050 $ 1755 $ 1590 $51000 $51050 $ 1911 $ 1732 $54000 $54050 $ 2067 $ 1873 $57000 $57050 $ 2223 $ 2015 48050 48100 1757 1593 51050 51100 1913 1734 54050 54100 2069 1876 57050 57100 2225 2017 48100 48150 1760 1595 51100 51150 1916 1737 54100 54150 2072 1878 57100 57150 2228 2020 48150 48200 1762 1598 51150 51200 1918 1739 54150 54200 2074 1880 57150 57200 2230 2022 48200 48250 1765 1600 51200 51250 1921 1741 54200 54250 2077 1883 57200 57250 2233 2024 48250 48300 1768 1602 51250 51300 1924 1744 54250 54300 2080 1885 57250 57300 2236 2027 48300 48350 1770 1605 51300 51350 1926 1746 54300 54350 2082 1888 57300 57350 2238 2029 48350 48400 1773 1607 51350 51400 1929 1748 54350 54400 2085 1890 57350 57400 2241 2031 48400 48450 1775 1609 51400 51450 1931 1751 54400 54450 2087 1892 57400 57450 2243 2034 48450 48500 1778 1612 51450 51500 1934 1753 54450 54500 2090 1895 57450 57500 2246 2036 48500 48550 1781 1614 51500 51550 1937 1756 54500 54550 2093 1897 57500 57550 2249 2038 48550 48600 1783 1616 51550 51600 1939 1758 54550 54600 2095 1899 57550 57600 2251 2041 48600 48650 1786 1619 51600 51650 1942 1760 54600 54650 2098 1902 57600 57650 2254 2043 48650 48700 1788 1621 51650 51700 1944 1763 54650 54700 2100 1904 57650 57700 2256 2045 48700 48750 1791 1623 51700 51750 1947 1765 54700 54750 2103 1906 57700 57750 2259 2048 48750 48800 1794 1626 51750 51800 1950 1767 54750 54800 2106 1909 57750 57800 2262 2050 48800 48850 1796 1628 51800 51850 1952 1770 54800 54850 2108 1911 57800 57850 2264 2053 48850 48900 1799 1631 51850 51900 1955 1772 54850 54900 2111 1913 57850 57900 2267 2055 48900 48950 1801 1633 51900 51950 1957 1774 54900 54950 2113 1916 57900 57950 2269 2057 48950 49000 1804 1635 51950 52000 1960 1777 54950 55000 2116 1918 57950 58000 2272 2060

$49000 $52000 $55000 $58000

$49000 $49050 $ 1807 $ 1638 $52000 $52050 $ 1963 $ 1779 $55000 $55050 $ 2119 $ 1921 $58000 $58050 $ 2275 $ 2062 49050 49100 1809 1640 52050 52100 1965 1781 55050 55100 2121 1923 58050 58100 2277 2064 49100 49150 1812 1642 52100 52150 1968 1784 55100 55150 2124 1925 58100 58150 2280 2067 49150 49200 1814 1645 52150 52200 1970 1786 55150 55200 2126 1928 58150 58200 2282 2069 49200 49250 1817 1647 52200 52250 1973 1789 55200 55250 2129 1930 58200 58250 2285 2071 49250 49300 1820 1649 52250 52300 1976 1791 55250 55300 2132 1932 58250 58300 2288 2074 49300 49350 1822 1652 52300 52350 1978 1793 55300 55350 2134 1935 58300 58350 2290 2076 49350 49400 1825 1654 52350 52400 1981 1796 55350 55400 2137 1937 58350 58400 2293 2078 49400 49450 1827 1656 52400 52450 1983 1798 55400 55450 2139 1939 58400 58450 2295 2081 49450 49500 1830 1659 52450 52500 1986 1800 55450 55500 2142 1942 58450 58500 2298 2083 49500 49550 1833 1661 52500 52550 1989 1803 55500 55550 2145 1944 58500 58550 2301 2086 49550 49600 1835 1664 52550 52600 1991 1805 55550 55600 2147 1946 58550 58600 2303 2088 49600 49650 1838 1666 52600 52650 1994 1807 55600 55650 2150 1949 58600 58650 2306 2090 49650 49700 1840 1668 52650 52700 1996 1810 55650 55700 2152 1951 58650 58700 2308 2093 49700 49750 1843 1671 52700 52750 1999 1812 55700 55750 2155 1954 58700 58750 2311 2095 49750 49800 1846 1673 52750 52800 2002 1814 55750 55800 2158 1956 58750 58800 2314 2097 49800 49850 1848 1675 52800 52850 2004 1817 55800 55850 2160 1958 58800 58850 2316 2100 49850 49900 1851 1678 52850 52900 2007 1819 55850 55900 2163 1961 58850 58900 2319 2102 49900 49950 1853 1680 52900 52950 2009 1822 55900 55950 2165 1963 58900 58950 2321 2104 49950 50000 1856 1682 52950 53000 2012 1824 55950 56000 2168 1965 58950 59000 2324 2107

$50000 $53000 $56000 $59000

$50000 $50050 $ 1859 $ 1685 $53000 $53050 $ 2015 $ 1826 $56000 $56050 $ 2171 $ 1968 $59000 $59050 $ 2327 $ 2109 50050 50100 1861 1687 53050 53100 2017 1829 56050 56100 2173 1970 59050 59100 2329 2111 50100 50150 1864 1689 53100 53150 2020 1831 56100 56150 2176 1972 59100 59150 2332 2114 50150 50200 1866 1692 53150 53200 2022 1833 56150 56200 2178 1975 59150 59200 2334 2116 50200 50250 1869 1694 53200 53250 2025 1836 56200 56250 2181 1977 59200 59250 2337 2119 50250 50300 1872 1697 53250 53300 2028 1838 56250 56300 2184 1979 59250 59300 2340 2121 50300 50350 1874 1699 53300 53350 2030 1840 56300 56350 2186 1982 59300 59350 2342 2123 50350 50400 1877 1701 53350 53400 2033 1843 56350 56400 2189 1984 59350 59400 2345 2126 50400 50450 1879 1704 53400 53450 2035 1845 56400 56450 2191 1987 59400 59450 2347 2128 50450 50500 1882 1706 53450 53500 2038 1847 56450 56500 2194 1989 59450 59500 2350 2130 50500 50550 1885 1708 53500 53550 2041 1850 56500 56550 2197 1991 59500 59550 2353 2133 50550 50600 1887 1711 53550 53600 2043 1852 56550 56600 2199 1994 59550 59600 2355 2135 50600 50650 1890 1713 53600 53650 2046 1855 56600 56650 2202 1996 59600 59650 2358 2137 50650 50700 1892 1715 53650 53700 2048 1857 56650 56700 2204 1998 59650 59700 2360 2140 50700 50750 1895 1718 53700 53750 2051 1859 56700 56750 2207 2001 59700 59750 2363 2142 50750 50800 1898 1720 53750 53800 2054 1862 56750 56800 2210 2003 59750 59800 2366 2144 50800 50850 1900 1722 53800 53850 2056 1864 56800 56850 2212 2005 59800 59850 2368 2147 50850 50900 1903 1725 53850 53900 2059 1866 56850 56900 2215 2008 59850 59900 2371 2149 50900 50950 1905 1727 53900 53950 2061 1869 56900 56950 2217 2010 59900 59950 2373 2152 50950 51000 1908 1730 53950 54000 2064 1871 56950 57000 2220 2012 59950 60000 2376 2154

OHIO TAX TABLES FOR 1998 ONLY 27

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$60000 $62000 $64000 $66000

$60000 $60050 $ 2379 $ 2156 $62000 $62050 $ 2483 $ 2251 $64000 $64050 $ 2587 $ 2345 $66000 $66050 $ 2691 $ 2439 60050 60100 2381 2159 62050 62100 2485 2253 64050 64100 2589 2347 66050 66100 2693 2442 60100 60150 2384 2161 62100 62150 2488 2255 64100 64150 2592 2350 66100 66150 2696 2444 60150 60200 2387 2163 62150 62200 2491 2258 64150 64200 2595 2352 66150 66200 2699 2446 60200 60250 2389 2166 62200 62250 2493 2260 64200 64250 2597 2354 66200 66250 2701 2449 60250 60300 2392 2168 62250 62300 2496 2262 64250 64300 2600 2357 66250 66300 2704 2451 60300 60350 2394 2170 62300 62350 2498 2265 64300 64350 2602 2359 66300 66350 2706 2453 60350 60400 2397 2173 62350 62400 2501 2267 64350 64400 2605 2361 66350 66400 2709 2456 60400 60450 2400 2175 62400 62450 2504 2269 64400 64450 2608 2364 66400 66450 2712 2458 60450 60500 2402 2177 62450 62500 2506 2272 64450 64500 2610 2366 66450 66500 2714 2460 60500 60550 2405 2180 62500 62550 2509 2274 64500 64550 2613 2368 66500 66550 2717 2463 60550 60600 2407 2182 62550 62600 2511 2277 64550 64600 2615 2371 66550 66600 2719 2465 60600 60650 2410 2185 62600 62650 2514 2279 64600 64650 2618 2373 66600 66650 2722 2467 60650 60700 2413 2187 62650 62700 2517 2281 64650 64700 2621 2376 66650 66700 2725 2470 60700 60750 2415 2189 62700 62750 2519 2284 64700 64750 2623 2378 66700 66750 2727 2472 60750 60800 2418 2192 62750 62800 2522 2286 64750 64800 2626 2380 66750 66800 2730 2475 60800 60850 2420 2194 62800 62850 2524 2288 64800 64850 2628 2383 66800 66850 2732 2477 60850 60900 2423 2196 62850 62900 2527 2291 64850 64900 2631 2385 66850 66900 2735 2479 60900 60950 2426 2199 62900 62950 2530 2293 64900 64950 2634 2387 66900 66950 2738 2482 60950 61000 2428 2201 62950 63000 2532 2295 64950 65000 2636 2390 66950 67000 2740 2484

$61000 $63000 $65000 $67000

$61000 $61050 $ 2431 $ 2203 $63000 $63050 $ 2535 $ 2298 $65000 $65050 $ 2639 $ 2392 $67000 $67050 $ 2743 $ 2486 61050 61100 2433 2206 63050 63100 2537 2300 65050 65100 2641 2394 67050 67100 2745 2489 61100 61150 2436 2208 63100 63150 2540 2302 65100 65150 2644 2397 67100 67150 2748 2491 61150 61200 2439 2211 63150 63200 2543 2305 65150 65200 2647 2399 67150 67200 2751 2493 61200 61250 2441 2213 63200 63250 2545 2307 65200 65250 2649 2401 67200 67250 2753 2496 61250 61300 2444 2215 63250 63300 2548 2310 65250 65300 2652 2404 67250 67300 2756 2498 61300 61350 2446 2218 63300 63350 2550 2312 65300 65350 2654 2406 67300 67350 2758 2500 61350 61400 2449 2220 63350 63400 2553 2314 65350 65400 2657 2409 67350 67400 2761 2503 61400 61450 2452 2222 63400 63450 2556 2317 65400 65450 2660 2411 67400 67450 2764 2505 61450 61500 2454 2225 63450 63500 2558 2319 65450 65500 2662 2413 67450 67500 2766 2508 61500 61550 2457 2227 63500 63550 2561 2321 65500 65550 2665 2416 67500 67550 2769 2510 61550 61600 2459 2229 63550 63600 2563 2324 65550 65600 2667 2418 67550 67600 2771 2512 61600 61650 2462 2232 63600 63650 2566 2326 65600 65650 2670 2420 67600 67650 2774 2515 61650 61700 2465 2234 63650 63700 2569 2328 65650 65700 2673 2423 67650 67700 2777 2517 61700 61750 2467 2236 63700 63750 2571 2331 65700 65750 2675 2425 67700 67750 2779 2519 61750 61800 2470 2239 63750 63800 2574 2333 65750 65800 2678 2427 67750 67800 2782 2522 61800 61850 2472 2241 63800 63850 2576 2335 65800 65850 2680 2430 67800 67850 2784 2524 61850 61900 2475 2244 63850 63900 2579 2338 65850 65900 2683 2432 67850 67900 2787 2526 61900 61950 2478 2246 63900 63950 2582 2340 65900 65950 2686 2434 67900 67950 2790 2529 61950 62000 2480 2248 63950 64000 2584 2343 65950 66000 2688 2437 67950 68000 2792 2531

OHIO TAX TABLES FOR 1998 ONLY 28

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$68000 $71000 $74000 $77000

$68000 $68050 $ 2795 $ 2533 $71000 $71050 $ 2951 $ 2675 $74000 $74050 $ 3107 $ 2816 $77000 $77050 $ 3263 $ 2958 68050 68100 2797 2536 71050 71100 2953 2677 74050 74100 3109 2819 77050 77100 3265 2960 68100 68150 2800 2538 71100 71150 2956 2680 74100 74150 3112 2821 77100 77150 3268 2963 68150 68200 2803 2541 71150 71200 2959 2682 74150 74200 3115 2823 77150 77200 3271 2965 68200 68250 2805 2543 71200 71250 2961 2684 74200 74250 3117 2826 77200 77250 3273 2967 68250 68300 2808 2545 71250 71300 2964 2687 74250 74300 3120 2828 77250 77300 3276 2970 68300 68350 2810 2548 71300 71350 2966 2689 74300 74350 3122 2831 77300 77350 3278 2972 68350 68400 2813 2550 71350 71400 2969 2691 74350 74400 3125 2833 77350 77400 3281 2974 68400 68450 2816 2552 71400 71450 2972 2694 74400 74450 3128 2835 77400 77450 3284 2977 68450 68500 2818 2555 71450 71500 2974 2696 74450 74500 3130 2838 77450 77500 3286 2979 68500 68550 2821 2557 71500 71550 2977 2699 74500 74550 3133 2840 77500 77550 3289 2981 68550 68600 2823 2559 71550 71600 2979 2701 74550 74600 3135 2842 77550 77600 3291 2984 68600 68650 2826 2562 71600 71650 2982 2703 74600 74650 3138 2845 77600 77650 3294 2986 68650 68700 2829 2564 71650 71700 2985 2706 74650 74700 3141 2847 77650 77700 3297 2988 68700 68750 2831 2566 71700 71750 2987 2708 74700 74750 3143 2849 77700 77750 3299 2991 68750 68800 2834 2569 71750 71800 2990 2710 74750 74800 3146 2852 77750 77800 3302 2993 68800 68850 2836 2571 71800 71850 2992 2713 74800 74850 3148 2854 77800 77850 3304 2996 68850 68900 2839 2574 71850 71900 2995 2715 74850 74900 3151 2856 77850 77900 3307 2998 68900 68950 2842 2576 71900 71950 2998 2717 74900 74950 3154 2859 77900 77950 3310 3000 68950 69000 2844 2578 71950 72000 3000 2720 74950 75000 3156 2861 77950 78000 3312 3003

$69000 $72000 $75000 $78000

$69000 $69050 $ 2847 $ 2581 $72000 $72050 $ 3003 $ 2722 $75000 $75050 $ 3159 $ 2864 $78000 $78050 $ 3315 $ 3005 69050 69100 2849 2583 72050 72100 3005 2724 75050 75100 3161 2866 78050 78100 3317 3007 69100 69150 2852 2585 72100 72150 3008 2727 75100 75150 3164 2868 78100 78150 3320 3010 69150 69200 2855 2588 72150 72200 3011 2729 75150 75200 3167 2871 78150 78200 3323 3012 69200 69250 2857 2590 72200 72250 3013 2732 75200 75250 3169 2873 78200 78250 3325 3014 69250 69300 2860 2592 72250 72300 3016 2734 75250 75300 3172 2875 78250 78300 3328 3017 69300 69350 2862 2595 72300 72350 3018 2736 75300 75350 3174 2878 78300 78350 3330 3019 69350 69400 2865 2597 72350 72400 3021 2739 75350 75400 3177 2880 78350 78400 3333 3021 69400 69450 2868 2599 72400 72450 3024 2741 75400 75450 3180 2882 78400 78450 3336 3024 69450 69500 2870 2602 72450 72500 3026 2743 75450 75500 3182 2885 78450 78500 3338 3026 69500 69550 2873 2604 72500 72550 3029 2746 75500 75550 3185 2887 78500 78550 3341 3029 69550 69600 2875 2607 72550 72600 3031 2748 75550 75600 3187 2889 78550 78600 3343 3031 69600 69650 2878 2609 72600 72650 3034 2750 75600 75650 3190 2892 78600 78650 3346 3033 69650 69700 2881 2611 72650 72700 3037 2753 75650 75700 3193 2894 78650 78700 3349 3036 69700 69750 2883 2614 72700 72750 3039 2755 75700 75750 3195 2897 78700 78750 3351 3038 69750 69800 2886 2616 72750 72800 3042 2757 75750 75800 3198 2899 78750 78800 3354 3040 69800 69850 2888 2618 72800 72850 3044 2760 75800 75850 3200 2901 78800 78850 3356 3043 69850 69900 2891 2621 72850 72900 3047 2762 75850 75900 3203 2904 78850 78900 3359 3045 69900 69950 2894 2623 72900 72950 3050 2765 75900 75950 3206 2906 78900 78950 3362 3047 69950 70000 2896 2625 72950 73000 3052 2767 75950 76000 3208 2908 78950 79000 3364 3050

$70000 $73000 $76000 $79000

$70000 $70050 $ 2899 $ 2628 $73000 $73050 $ 3055 $ 2769 $76000 $76050 $ 3211 $ 2911 $79000 $79050 $ 3367 $ 3052 70050 70100 2901 2630 73050 73100 3057 2772 76050 76100 3213 2913 79050 79100 3369 3054 70100 70150 2904 2632 73100 73150 3060 2774 76100 76150 3216 2915 79100 79150 3372 3057 70150 70200 2907 2635 73150 73200 3063 2776 76150 76200 3219 2918 79150 79200 3375 3059 70200 70250 2909 2637 73200 73250 3065 2779 76200 76250 3221 2920 79200 79250 3377 3062 70250 70300 2912 2640 73250 73300 3068 2781 76250 76300 3224 2922 79250 79300 3380 3064 70300 70350 2914 2642 73300 73350 3070 2783 76300 76350 3226 2925 79300 79350 3382 3066 70350 70400 2917 2644 73350 73400 3073 2786 76350 76400 3229 2927 79350 79400 3385 3069 70400 70450 2920 2647 73400 73450 3076 2788 76400 76450 3232 2930 79400 79450 3388 3071 70450 70500 2922 2649 73450 73500 3078 2790 76450 76500 3234 2932 79450 79500 3390 3073 70500 70550 2925 2651 73500 73550 3081 2793 76500 76550 3237 2934 79500 79550 3393 3076 70550 70600 2927 2654 73550 73600 3083 2795 76550 76600 3239 2937 79550 79600 3395 3078 70600 70650 2930 2656 73600 73650 3086 2798 76600 76650 3242 2939 79600 79650 3398 3080 70650 70700 2933 2658 73650 73700 3089 2800 76650 76700 3245 2941 79650 79700 3401 3083 70700 70750 2935 2661 73700 73750 3091 2802 76700 76750 3247 2944 79700 79750 3403 3085 70750 70800 2938 2663 73750 73800 3094 2805 76750 76800 3250 2946 79750 79800 3406 3087 70800 70850 2940 2665 73800 73850 3096 2807 76800 76850 3252 2948 79800 79850 3408 3090 70850 70900 2943 2668 73850 73900 3099 2809 76850 76900 3255 2951 79850 79900 3411 3092 70900 70950 2946 2670 73900 73950 3102 2812 76900 76950 3258 2953 79900 79950 3414 3095 70950 71000 2948 2673 73950 74000 3104 2814 76950 77000 3260 2955 79950 80000 3416 3097

OHIO TAX TABLES FOR 1998 ONLY 29

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$80000 $82000 $84000 $86000

$80000 $80050 $ 3419 $ 3099 $82000 $82050 $ 3538 $ 3207 $84000 $84050 $ 3657 $ 3315 $86000 $86050 $ 3776 $ 3423 80050 80100 3422 3102 82050 82100 3541 3210 84050 84100 3660 3318 86050 86100 3779 3425 80100 80150 3425 3105 82100 82150 3544 3213 84100 84150 3663 3320 86100 86150 3782 3428 80150 80200 3428 3108 82150 82200 3547 3215 84150 84200 3666 3323 86150 86200 3785 3431 80200 80250 3431 3110 82200 82250 3550 3218 84200 84250 3669 3326 86200 86250 3788 3434 80250 80300 3434 3113 82250 82300 3553 3221 84250 84300 3672 3328 86250 86300 3791 3436 80300 80350 3437 3116 82300 82350 3556 3223 84300 84350 3675 3331 86300 86350 3793 3439 80350 80400 3440 3118 82350 82400 3559 3226 84350 84400 3678 3334 86350 86400 3796 3442 80400 80450 3443 3121 82400 82450 3562 3229 84400 84450 3681 3337 86400 86450 3799 3444 80450 80500 3446 3124 82450 82500 3565 3231 84450 84500 3684 3339 86450 86500 3802 3447 80500 80550 3449 3126 82500 82550 3568 3234 84500 84550 3687 3342 86500 86550 3805 3450 80550 80600 3452 3129 82550 82600 3571 3237 84550 84600 3689 3345 86550 86600 3808 3452 80600 80650 3455 3132 82600 82650 3574 3240 84600 84650 3692 3347 86600 86650 3811 3455 80650 80700 3458 3134 82650 82700 3577 3242 84650 84700 3695 3350 86650 86700 3814 3458 80700 80750 3461 3137 82700 82750 3580 3245 84700 84750 3698 3353 86700 86750 3817 3460 80750 80800 3464 3140 82750 82800 3583 3248 84750 84800 3701 3355 86750 86800 3820 3463 80800 80850 3467 3143 82800 82850 3585 3250 84800 84850 3704 3358 86800 86850 3823 3466 80850 80900 3470 3145 82850 82900 3588 3253 84850 84900 3707 3361 86850 86900 3826 3469 80900 80950 3473 3148 82900 82950 3591 3256 84900 84950 3710 3363 86900 86950 3829 3471 80950 81000 3476 3151 82950 83000 3594 3258 84950 85000 3713 3366 86950 87000 3832 3474

$81000 $83000 $85000 $87000

$81000 $81050 $ 3479 $ 3153 $83000 $83050 $ 3597 $ 3261 $85000 $85050 $ 3716 $ 3369 $87000 $87050 $ 3835 $ 3477 81050 81100 3481 3156 83050 83100 3600 3264 85050 85100 3719 3372 87050 87100 3838 3479 81100 81150 3484 3159 83100 83150 3603 3266 85100 85150 3722 3374 87100 87150 3841 3482 81150 81200 3487 3161 83150 83200 3606 3269 85150 85200 3725 3377 87150 87200 3844 3485 81200 81250 3490 3164 83200 83250 3609 3272 85200 85250 3728 3380 87200 87250 3847 3487 81250 81300 3493 3167 83250 83300 3612 3275 85250 85300 3731 3382 87250 87300 3850 3490 81300 81350 3496 3169 83300 83350 3615 3277 85300 85350 3734 3385 87300 87350 3853 3493 81350 81400 3499 3172 83350 83400 3618 3280 85350 85400 3737 3388 87350 87400 3856 3495 81400 81450 3502 3175 83400 83450 3621 3283 85400 85450 3740 3390 87400 87450 3859 3498 81450 81500 3505 3178 83450 83500 3624 3285 85450 85500 3743 3393 87450 87500 3862 3501 81500 81550 3508 3180 83500 83550 3627 3288 85500 85550 3746 3396 87500 87550 3865 3504 81550 81600 3511 3183 83550 83600 3630 3291 85550 85600 3749 3398 87550 87600 3868 3506 81600 81650 3514 3186 83600 83650 3633 3293 85600 85650 3752 3401 87600 87650 3871 3509 81650 81700 3517 3188 83650 83700 3636 3296 85650 85700 3755 3404 87650 87700 3874 3512 81700 81750 3520 3191 83700 83750 3639 3299 85700 85750 3758 3407 87700 87750 3877 3514 81750 81800 3523 3194 83750 83800 3642 3301 85750 85800 3761 3409 87750 87800 3880 3517 81800 81850 3526 3196 83800 83850 3645 3304 85800 85850 3764 3412 87800 87850 3883 3520 81850 81900 3529 3199 83850 83900 3648 3307 85850 85900 3767 3415 87850 87900 3886 3522 81900 81950 3532 3202 83900 83950 3651 3310 85900 85950 3770 3417 87900 87950 3889 3525 81950 82000 3535 3205 83950 84000 3654 3312 85950 86000 3773 3420 87950 88000 3892 3528

OHIO TAX TABLES FOR 1998 ONLY 30

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$88000 $91000 $94000 $97000

$88000 $88050 $ 3895 $ 3530 $91000 $91050 $ 4073 $ 3692 $94000 $94050 $ 4251 $ 3854 $97000 $97050 $ 4429 $ 4015 88050 88100 3897 3533 91050 91100 4076 3695 94050 94100 4254 3856 97050 97100 4432 4018 88100 88150 3900 3536 91100 91150 4079 3698 94100 94150 4257 3859 97100 97150 4435 4021 88150 88200 3903 3539 91150 91200 4082 3700 94150 94200 4260 3862 97150 97200 4438 4023 88200 88250 3906 3541 91200 91250 4085 3703 94200 94250 4263 3865 97200 97250 4441 4026 88250 88300 3909 3544 91250 91300 4088 3706 94250 94300 4266 3867 97250 97300 4444 4029 88300 88350 3912 3547 91300 91350 4091 3708 94300 94350 4269 3870 97300 97350 4447 4032 88350 88400 3915 3549 91350 91400 4094 3711 94350 94400 4272 3873 97350 97400 4450 4034 88400 88450 3918 3552 91400 91450 4097 3714 94400 94450 4275 3875 97400 97450 4453 4037 88450 88500 3921 3555 91450 91500 4100 3716 94450 94500 4278 3878 97450 97500 4456 4040 88500 88550 3924 3557 91500 91550 4103 3719 94500 94550 4281 3881 97500 97550 4459 4042 88550 88600 3927 3560 91550 91600 4106 3722 94550 94600 4284 3883 97550 97600 4462 4045 88600 88650 3930 3563 91600 91650 4108 3724 94600 94650 4287 3886 97600 97650 4465 4048 88650 88700 3933 3566 91650 91700 4111 3727 94650 94700 4290 3889 97650 97700 4468 4050 88700 88750 3936 3568 91700 91750 4114 3730 94700 94750 4293 3891 97700 97750 4471 4053 88750 88800 3939 3571 91750 91800 4117 3733 94750 94800 4296 3894 97750 97800 4474 4056 88800 88850 3942 3574 91800 91850 4120 3735 94800 94850 4299 3897 97800 97850 4477 4059 88850 88900 3945 3576 91850 91900 4123 3738 94850 94900 4302 3900 97850 97900 4480 4061 88900 88950 3948 3579 91900 91950 4126 3741 94900 94950 4305 3902 97900 97950 4483 4064 88950 89000 3951 3582 91950 92000 4129 3743 94950 95000 4308 3905 97950 98000 4486 4067

$89000 $92000 $95000 $98000

$89000 $89050 $ 3954 $ 3584 $92000 $92050 $ 4132 $ 3746 $95000 $95050 $ 4311 $ 3908 $98000 $98050 $ 4489 $ 4069 89050 89100 3957 3587 92050 92100 4135 3749 95050 95100 4314 3910 98050 98100 4492 4072 89100 89150 3960 3590 92100 92150 4138 3751 95100 95150 4316 3913 98100 98150 4495 4075 89150 89200 3963 3592 92150 92200 4141 3754 95150 95200 4319 3916 98150 98200 4498 4077 89200 89250 3966 3595 92200 92250 4144 3757 95200 95250 4322 3918 98200 98250 4501 4080 89250 89300 3969 3598 92250 92300 4147 3759 95250 95300 4325 3921 98250 98300 4504 4083 89300 89350 3972 3601 92300 92350 4150 3762 95300 95350 4328 3924 98300 98350 4507 4085 89350 89400 3975 3603 92350 92400 4153 3765 95350 95400 4331 3927 98350 98400 4510 4088 89400 89450 3978 3606 92400 92450 4156 3768 95400 95450 4334 3929 98400 98450 4513 4091 89450 89500 3981 3609 92450 92500 4159 3770 95450 95500 4337 3932 98450 98500 4516 4094 89500 89550 3984 3611 92500 92550 4162 3773 95500 95550 4340 3935 98500 98550 4519 4096 89550 89600 3987 3614 92550 92600 4165 3776 95550 95600 4343 3937 98550 98600 4522 4099 89600 89650 3990 3617 92600 92650 4168 3778 95600 95650 4346 3940 98600 98650 4524 4102 89650 89700 3993 3619 92650 92700 4171 3781 95650 95700 4349 3943 98650 98700 4527 4104 89700 89750 3996 3622 92700 92750 4174 3784 95700 95750 4352 3945 98700 98750 4530 4107 89750 89800 3999 3625 92750 92800 4177 3786 95750 95800 4355 3948 98750 98800 4533 4110 89800 89850 4001 3627 92800 92850 4180 3789 95800 95850 4358 3951 98800 98850 4536 4112 89850 89900 4004 3630 92850 92900 4183 3792 95850 95900 4361 3953 98850 98900 4539 4115 89900 89950 4007 3633 92900 92950 4186 3794 95900 95950 4364 3956 98900 98950 4542 4118 89950 90000 4010 3636 92950 93000 4189 3797 95950 96000 4367 3959 98950 99000 4545 4120

$90000 $93000 $96000 $99000

$90000 $90050 $ 4013 $ 3638 $93000 $93050 $ 4192 $ 3800 $96000 $96050 $ 4370 $ 3962 $99000 $99050 $ 4548 $ 4123 90050 90100 4016 3641 93050 93100 4195 3803 96050 96100 4373 3964 99050 99100 4551 4126 90100 90150 4019 3644 93100 93150 4198 3805 96100 96150 4376 3967 99100 99150 4554 4129 90150 90200 4022 3646 93150 93200 4201 3808 96150 96200 4379 3970 99150 99200 4557 4131 90200 90250 4025 3649 93200 93250 4204 3811 96200 96250 4382 3972 99200 99250 4560 4134 90250 90300 4028 3652 93250 93300 4207 3813 96250 96300 4385 3975 99250 99300 4563 4137 90300 90350 4031 3654 93300 93350 4210 3816 96300 96350 4388 3978 99300 99350 4566 4139 90350 90400 4034 3657 93350 93400 4212 3819 96350 96400 4391 3980 99350 99400 4569 4142 90400 90450 4037 3660 93400 93450 4215 3821 96400 96450 4394 3983 99400 99450 4572 4145 90450 90500 4040 3662 93450 93500 4218 3824 96450 96500 4397 3986 99450 99500 4575 4147 90500 90550 4043 3665 93500 93550 4221 3827 96500 96550 4400 3988 99500 99550 4578 4150 90550 90600 4046 3668 93550 93600 4224 3830 96550 96600 4403 3991 99550 99600 4581 4153 90600 90650 4049 3671 93600 93650 4227 3832 96600 96650 4406 3994 99600 99650 4584 4155 90650 90700 4052 3673 93650 93700 4230 3835 96650 96700 4409 3997 99650 99700 4587 4158 90700 90750 4055 3676 93700 93750 4233 3838 96700 96750 4412 3999 99700 99750 4590 4161 90750 90800 4058 3679 93750 93800 4236 3840 96750 96800 4415 4002 99750 99800 4593 4164 90800 90850 4061 3681 93800 93850 4239 3843 96800 96850 4418 4005 99800 99850 4596 4166 90850 90900 4064 3684 93850 93900 4242 3846 96850 96900 4420 4007 99850 99900 4599 4169 90900 90950 4067 3687 93900 93950 4245 3848 96900 96950 4423 4010 99900 99950 4602 4172 90950 91000 4070 3689 93950 94000 4248 3851 96950 97000 4426 4013 99950 100000 4605 4174

OHIO TAX TABLES FOR 1998 ONLY 31

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that surplus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax and tax rate before and after reduction The crossed-out part of the table shows the tax and tax rate before reduction The amount shown in the shaded area is the tax and tax rate after reduction

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

1998 IT-1040EZ AND IT-1040 TAX TABLE NO 2

Taxpayers with Ohio taxable income of $100000 or more must use this table

Ohio taxable income (line 5 of Form IT-1040EZ or line 5 of Form IT-1040)

$0mdash 5000 $5000mdash 10000

$10000mdash 15000 $15000mdash 20000 $20000mdash 40000 $40000mdash 80000 $80000mdash 100000

$100000mdash 200000 over 200000

Ohio tax rate before reduction DO NOT USE

743 of Ohio taxable income

$ 3715 plus 1486 of excess over $ 5000

$ 11145 plus 2972 of excess over $ 10000

$ 26065 plus 3715 of excess over $ 15000

$ 44580 plus 4457 of excess over $ 20000

$ 133720 plus 5201 of excess over $ 40000

$ 341760 plus 5943 of excess over $ 80000

$ 460620 plus 69 of excess over $ 100000

$ 1150620 plus 75 of excess over $ 200000

1998 Ohio tax rate after reduction

673 of Ohio taxable income

$ 3365 plus 1347 of excess over $ 5000

$ 10100 plus 2694 of excess over $ 10000

$ 23570 plus 3368 of excess over $ 15000

$ 40410 plus 4040 of excess over $ 20000

$ 121210 plus 4715 of excess over $ 40000

$ 309810 plus 5388 of excess over $ 80000

$ 417570 plus 6255 of excess over $ 100000

$ 1043070 plus 6799 of excess over $ 200000

32

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 1998 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 your county board ofnumbers elections

ADAMS COUNTY Adams CountyOhio Valley Local SD 0101

ALLEN COUNTY 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 Ashland City SD 0301 Hillsdale Local SD 0302

Loudonville-Perrysville Ex Vil SD 0303 Mapleton Local SD 0304

ASHTABULA COUNTY 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 Alexander Local SD 0501 Athens City SD 0502 Federal Hocking Local SD 0503 Nelsonville-York City SD 0504 Trimble Local SD 0505

AUGLAIZE COUNTY 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 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 Eastern Local SD 0801 Fayetteville-Perry Local SD 0802 Georgetown Ex Vil SD 0803 Ripley Union Lewis Huntington Local SD 0804 Western Brown Local SD 0805

BUTLER COUNTY Edgewood City SD 0901 Fairfield City SD 0902 Hamilton City SD 0903 Lakota Local SD 0904

Madison Local SD 0905 MiddletownMonroe City SD 0906

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

CARROLL COUNTY Brown Local SD 1001 Carrollton Ex Vil SD 1002

CHAMPAIGN COUNTY 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 Mad River-Green Local SD 1201 Northeastern Local SD 1203 Northwestern Local SD 1204

Southeastern Local SD 1205 Springfield City SD 1206 Clark-Shawnee Local SD 1207 Tecumseh Local SD 1202

CLERMONT COUNTY 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 Blanchester Local SD 1401 Clinton-Massie Local SD 1402 East Clinton Local SD 1403 Wilmington City SD 1404

COLUMBIANA COUNTY 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 Coshocton City SD 1601 Ridgewood Local SD 1602 River View Local SD 1603

CRAWFORD COUNTY 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 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 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 Ayersville Local SD 2001

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

Northeastern Local SD 2005

DELAWARE COUNTY Big Walnut Local SD 2101 Buckeye Valley Local SD 2102

Delaware City SD 2103 Olentangy Local SD 2104

ERIE COUNTY 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 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 Miami Trace Local SD 2401 Washington Court House City SD 2402

FRANKLIN COUNTY 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 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

School district income tax in effect for 1998

33

GALLIA COUNTY Gallia County Local SD 2701 Gallipolis City SD 2702

GEAUGA COUNTY 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 Beavercreek City SD 2901

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

Sugarcreek Local SD 2905 Xenia City SD2906

Yellow Springs Ex Vil SD 2907

GUERNSEY COUNTY Cambridge City SD3001 East Guernsey Local SD3002 Rolling Hills Local SD 3003

HAMILTON COUNTY Cincinnati City SD3101 Deer Park Community City SD3102 Finneytown Local SD 3103 Forest Hills Local SD 3104 Indian Hill Ex Vil SD 3106 Lockland City SD 3107 Loveland City SD 3108 Madeira City SD 3109 Mariemont City SD3110 Mount Healthy City SD3111 North College Hill City SD 3112 Northwest Local SD 3113 Norwood City SD 3114 Oak Hills Local SD3115 Princeton City SD 3116 Reading Community City SD3117 Southwest Local SD 3118 St Bernard-Elmwood Place City SD 3119 Sycamore Community City SD 3120 Three Rivers Local SD 3121 Winton Woods City SD3105

Wyoming City SD 3122

HANCOCK COUNTY Arcadia Local SD 3201

Arlington Local SD3202 Cory-Rawson Local SD3203

Findlay City SD 3204 Liberty-Benton Local SD 3205 McComb Local SD 3206

Van Buren Local SD3207 Vanlue Local SD3208

HARDIN COUNTY Ada Ex Vil SD3301 Hardin Northern Local SD 3302 Kenton City SD3303 Ridgemont Local SD 3304

Riverdale Local SD3305 Upper Scioto Valley Local SD 3306

HARRISON COUNTY Conotton Valley Union Local SD 3401 Harrison Hills City SD 3402

HENRY COUNTY Holgate Local SD 3501 Liberty Center Local SD3502

Napoleon Area City SD3503 Patrick Henry Local SD3504

HIGHLAND COUNTY Bright Local SD3601 Fairfield Local SD 3602 Greenfield Ex Vil SD 3603

Hillsboro City SD 3604 Lynchburg-Clay Local SD3605

HOCKING COUNTY Logan-Hocking Local SD3701

HOLMES COUNTY East Holmes Local SD3801 West Holmes Local SD 3802

HURON COUNTY Bellevue City SD 3901 Monroeville Local SD 3902

New London Local SD 3903 Norwalk City SD 3904 South Central Local SD3905 Western Reserve Local SD3906

Willard City SD 3907

JACKSON COUNTY Jackson City SD4001 Oak Hill Union Local SD 4002 Wellston City SD4003

JEFFERSON COUNTY Buckeye Local SD 4101 Edison Local SD 4102 Indian Creek Local SD 4103 Steubenville City SD 4104 Toronto City SD 4105

KNOX COUNTY Centerburg Local SD 4201 Danville Local SD 4202

East Knox Local SD 4203 Fredericktown Local SD4204 Mount Vernon City SD4205 LAKE COUNTY Fairport Harbor Ex Vil SD 4301 Kirtland Local SD4302 Madison Local SD 4303 Mentor Ex Vil SD4304 Painesville City Local SD4305 Painesville Township Local SD 4306 Perry Local SD 4307 Wickliffe City SD 4308 Willoughby-Eastlake City SD 4309

LAWRENCE COUNTY Chesapeake Union Ex Vil SD 4401 Dawson-Bryant Local SD4402 Fairland Local SD4403 Ironton City SD4404 Rock Hill Local SD 4405 South Point Local SD 4406 Symmes Valley Local SD4407

LICKING COUNTY Granville Ex Vil SD 4501 Heath City SD4502 Johnstown-Monroe Local SD 4503 Lakewood Local SD 4504 Licking Heights Local SD 4505

Licking Valley Local SD4506 Newark City SD 4507

North Fork Local SD 4508 Northridge Local SD 4509 Southwest Licking Local SD4510

LOGAN COUNTY Bellefontaine City SD4601 Benjamin Logan Local SD 4602 Indian Lake Local SD4603

Riverside Local SD4604

LORAIN COUNTY Amherst Ex Vil SD4701 Avon Lake City SD 4702 Avon Local SD 4703 Clearview Local SD4704 Columbia Local SD 4705 Elyria City SD4706 Firelands Local SD 4707 Keystone Local SD 4708 Lorain City SD4709 Midview Local SD4710 North Ridgeville City SD 4711

Oberlin City SD 4712 Sheffield-Sheffield Lake City SD4713

Wellington Ex Vil SD4715

LUCAS COUNTY Anthony Wayne Local SD4801 Maumee City SD 4802 Oregon City SD 4803 Ottawa Hills Local SD4804 Springfield Local SD 4805 Sylvania City SD 4806 Toledo City SD 4807 Washington Local SD4808

School district income tax in effect for 1998

MADISON COUNTY Jefferson Local SD 4901

Jonathan Alder Local SD4902 London City SD4903 Madison-Plains Local SD 4904

MAHONING COUNTY Austintown Local SD 5001 Boardman Local SD 5002 Campbell City SD5003 Canfield Local SD 5004 Jackson-Milton Local SD 5005 Lowellville Local SD5006 Poland Local SD 5007 Sebring Local SD5008 South Range Local SD 5009 Springfield Local SD 5010 Struthers City SD5011 West Branch Local SD 5012 Western Reserve Local SD5013 Youngstown City SD5014

MARION COUNTY Elgin Local SD 5101 Marion City SD5102 Pleasant Local SD5103 Ridgedale Local SD5104 River Valley Local SD 5105

MEDINA COUNTY Black River Local SD5201 Brunswick City SD 5202 Buckeye Local SD 5203 Cloverleaf Local SD 5204 Highland Local SD 5205 Medina City SD 5206 Wadsworth City SD5207

MEIGS COUNTY Eastern Local SD 5301 Meigs Local SD 5302 Southern Local SD5303

MERCER COUNTY Celina City SD5401 Coldwater Ex Vil SD5402 Fort Recovery Local SD 5406

Marion Local SD 5403 Parkway Local SD 5405

St Henry Consolidated Local SD 5407

MIAMI COUNTY Bethel Local SD5501

Bradford Ex Vil SD 5502 Covington Ex Vil SD5503 Miami East Local SD 5504

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

Tipp City Ex Vil SD 5508 Troy City SD5509

MONROE COUNTY Switzerland of Ohio Local SD 5601

MONTGOMERY COUNTY Brookville Local SD 5701 Centerville City SD5702 Dayton City SD5703 Huber Heights City SD5715 Jefferson Township Local SD 5704 Kettering City SD 5705 Mad River Local SD5706 Miamisburg City SD5707

New Lebanon Local SD 5708 Northmont City SD5709 Northridge Local SD5710 Oakwood City SD5711 Trotwood-Madison City SD 5712

Valley View Local SD5713 Vandalia-Butler City SD5714 West Carrollton City SD5716

MORGAN COUNTY Morgan Local SD 5801

MORROW COUNTY Cardington-Lincoln Local SD 5901

Highland Local SD 5902 Mount Gilead Ex Vil SD 5903 Northmor Local SD 5904

34

MUSKINGUM COUNTY East Muskingum Local SD6001 Franklin Local SD6002 Maysville Local SD 6003 Tri-Valley Local SD 6004 West Muskingum Local SD 6005 Zanesville City SD6006

NOBLE COUNTY Caldwell Ex Vil SD 6101 Noble Local SD 6102

OTTAWA COUNTY Benton-Carroll-Salem Local SD6201 Danbury Local SD 6202 Genoa Area Local SD6203 Middle Bass Local SD6204 North Bass Local SD 6205 Port Clinton City SD6206 Put-In-Bay Local SD 6207

PAULDING COUNTY Antwerp Local SD 6301 Paulding Ex Vil SD 6302 Wayne Trace Local SD6303

PERRY COUNTY Crooksville Ex Vil SD6401 New Lexington City SD 6402 Northern Local SD6403 Southern Local SD6404

PICKAWAY COUNTY Circleville City SD 6501 Logan Elm Local SD 6502

Teays Valley Local SD6503 Westfall Local SD6504

PIKE COUNTY Eastern Local SD 6601 Scioto Valley Local SD 6602 Waverly City SD6603 Western Local SD6604

PORTAGE COUNTY Aurora City SD 6701 Crestwood Local SD6702 Field Local SD6703 James A Garfield Local SD 6704 Kent City SD6705 Ravenna City SD 6706 Rootstown Local SD6707 Southeast Local SD6708 Streetsboro City SD 6709 Waterloo Local SD 6710 Windham Ex Vil SD6711

PREBLE COUNTY College Corner Local SD 6801

National Trail Local SD 6802 Eaton City SD 6803 Preble Shawnee Local SD 6804

Twin Valley Community Local SD6805 Tri-County North Local SD6806

PUTNAM COUNTY Columbus Grove Local SD6901 Continental Local SD 6902

Jennings Local SD 6903 Kalida Local SD 6904

Leipsic Local SD 6905 Miller City-New Cleveland Local SD 6906 Ottawa-Glandorf Local SD6907

Ottoville Local SD6908 Pandora-Gilboa Local SD6909

RICHLAND COUNTY Clear Fork Valley Local SD 7001 Crestview Local SD7002 Lexington Local SD7003 Lucas Local SD7004 Madison Local SD 7005 Mansfield City SD 7006 Ontario Local SD7009

Plymouth Local SD7007 Shelby City SD 7008

ROSS COUNTY Adena Local SD7101 Chillicothe City SD7102 Huntington Local SD7103 Paint Valley Local SD 7104

Scioto Valley Local SD 7105 Union-Scioto Local SD7106 Zane Trace Local SD 7107

SANDUSKY COUNTY Clyde-Green Springs Ex Vil SD7201

Fremont City SD7202 Gibsonburg Ex Vil SD7203 Lakota Local SD 7204 Woodmore Local SD 7205

SCIOTO COUNTY Bloom-Vernon Local SD7301 Clay Local SD7302 Green Local SD 7303 Minford Local SD7304 New Boston Local SD 7305 Northwest Local SD 7306 Portsmouth City SD7307 Valley Local SD 7308 Washington-Nile Local SD7309 Wheelersburg Local SD7310

SENECA COUNTY Bettsville Local SD7401

Fostoria City SD 7402 Hopewell-Loudon Local SD7403

New Riegel Local SD 7404 Old Fort Local SD 7405 Seneca East Local SD7406 Tiffin City SD 7407

SHELBY COUNTY Anna Local SD 7501

Botkins Local SD7502 Fairlawn Local SD7503 Fort Loramie Local SD7504 Hardin-Houston Local SD 7505

Jackson Center Local SD7506 Russia Local SD 7507

Sidney City SD 7508

STARK COUNTY Alliance City SD7601 Canton City SD7602 Canton Local SD7603 Fairless Local SD7604 Jackson Local SD 7605 Lake Local SD 7606 Louisville City SD 7607 Marlington Local SD 7608

Massillon City SD7609 Minerva Local SD7610 North Canton City SD 7611 Northwest Local SD 7612 Osnaburg Local SD7613 Perry Local SD 7614 Plain Local SD7615 Sandy Valley Local SD 7616 Tuslaw Local SD 7617

SUMMIT COUNTY Akron City SD 7701 Barberton City SD 7702 Copley-Fairlawn City SD 7703 Coventry Local SD 7704 Cuyahoga Falls City SD 7705 Green Local SD 7707 Hudson Local SD7708 Manchester Local SD 7706 Mogadore Local SD7709 Nordonia Hills City SD 7710 Norton City SD 7711 Revere Local SD7712 Springfield Local SD 7713 Stow-Munroe Falls City SD 7714 Tallmadge City SD 7715 Twinsburg City SD 7716 Woodridge Local SD 7717

TRUMBULL COUNTY Bloomfield-Mespo Local SD7801 Bristol Local SD 7802 Brookfield Local SD7803 Champion Local SD 7804 Girard City SD7807 Howland Local SD 7808 Hubbard Ex Vil SD7809 Joseph Badger Local SD7810 LaBrae Local SD 7811 Lakeview Local SD 7812 Liberty Local SD 7813

School district income tax in effect for 1998

Lordstown Local SD7814 Maplewood Local SD 7815 Mathews Local SD 7806 McDonald Local SD 7816 Newton Falls Ex Vil SD 7817 Niles City SD7818 Southington Local SD7819 Warren City SD 7820 Weathersfield Local SD7821

TUSCARAWAS COUNTY Claymont City SD7901 Dover City SD 7902 Garaway Local SD7903 Indian Valley Local SD 7904 Newcomerstown Ex Vil SD 7905 New Philadelphia City SD7906 Strasburg-Franklin Local SD7907 Tuscarawas Valley Local SD 7908

UNION COUNTY Fairbanks Local SD 8001

Marysville Ex Vil SD 8002 North Union Local SD8003

VAN WERT COUNTY Crestview Local SD8101 Lincolnview Local SD8102 Van Wert City SD8104

VINTON COUNTY Vinton County Local SD 8201

WARREN COUNTY Carlisle Local SD8301 Franklin City SD8304 Kings Local SD8303 Lebanon City SD 8305 Little Miami Local SD8306 Mason City SD 8307 Springboro Community City SD 8302 Wayne Local SD8308

WASHINGTON COUNTY Belpre City SD8401 Fort Frye Local SD 8402 Frontier Local SD 8403 Marietta City SD8404 Warren Local SD 8405 Wolf Creek Local SD 8406

WAYNE COUNTY Chippewa Local SD8501 Dalton Local SD 8502 Green Local SD 8503 North Central Local SD8504

Northwestern Local SD 8505 Orrville City SD8506 Rittman Ex Vil SD8507 Southeast Local SD8508 Triway Local SD8509 Wooster City SD8510

WILLIAMS COUNTY Bryan City SD8601

Edgerton Local SD 8602 Edon-Northwest Local SD8603 Millcreek-West Unity Local SD8604 Montpelier Ex Vil SD8605 North Central Local SD8606

Stryker Local SD 8607

WOOD COUNTY Bowling Green City SD8701

Eastwood Local SD 8702 Elmwood Local SD8703

Lake Local SD 8704 North Baltimore Local SD8705 Northwood Local SD8706 Otsego Local SD8707

Perrysburg Ex Vil SD 8708 Rossford Ex Vil SD 8709

WYANDOT COUNTY Carey Ex Vil SD 8801

Mohawk Local SD8802 Upper Sandusky Ex Vil SD8803

35

To Determine the School District of Residence

COUNTY BOARD OF ELECTIONS

Adams 937-544-2633 Allen 419-223-8530 Ashland 419-282-4224 Ashtabula 440-576-6915

Athens 740-592-3201 Auglaize 419-738-9231 Belmont 740-676-1025 Brown 937-378-3008

Butler 513-887-3700 Carroll 330-627-2610 Champaign 937-652-1369 Clark 937-328-2491 2492 2604

Clermont 513-732-7275 Clinton 937-382-3537 Columbiana 330-424-1448 Coshocton 740-622-1117

Crawford 419-562-8721 Cuyahoga 216-443-3200 Darke 937-548-1835 Defiance 419-782-2906 8543

Delaware 740-368-1780 Erie 419-627-7601 Fairfield 740-687-7000 Fayette 740-335-1190

Franklin 614-462-3100 Fulton 419-335-6841 Gallia 740-446-1600 Geauga 440-285-2222 ext 5930

Greene 937-376-7470 Guernsey 740-432-2680 Hamilton 513-632-7031 Hancock 419-422-3245

Hardin 419-674-2211 Harrison 740-942-8866 Henry 419-592-7956 Highland 937-393-9961

Hocking 740-380-8683 Holmes 330-674-5921 Huron 419-668-8238 Jackson 740-286-2905

Jefferson 740-283-8522 Knox 740-397-2188 Lake 440-350-2700 Lawrence 740-532-0444

Call the County Board of Elections

COUNTY

Licking Logan Lorain Lucas

Madison Mahoning Marion Medina

Meigs Mercer Miami Monroe

Montgomery Morgan Morrow Muskingum

Noble Ottawa Paulding Perry

Pickaway Pike Portage Preble

Putnam Richland Ross Sandusky

Scioto Seneca Shelby Stark

Summit Trumbull Tuscarawas Union

Van Wert Vinton Warren Washington

Wayne Williams Wood Wyandot

BOARD OF ELECTIONS

740-349-8683 937-599-7255 440-244-3186 440-322-8228 419-213-4001

740-852-9424 330-783-2474 740-387-9631 330-722-9278

740-992-2697 419-586-2215 937-332-6926 740-472-0929

937-225-5656 740-962-3116 419-946-4026 740-455-7120

740-732-2057 419-734-6880 419-399-8230 740-342-2134

740-474-1100 8077 740-947-4512 2039 330-297-3511 937-456-8117

419-523-3343 419-774-5530 740-775-2350 419-334-6180

740-353-4178 419-447-4424 937-498-7207 330-438-8683

330-643-5200 330-369-4050 330-343-8819 937-642-2836

419-238-4192 740-596-5855 513-695-1358 740-374-6828

330-287-5480 419-636-1854 419-354-9120 419-294-1226

36 70998

n

n

I I I

I I I I

I I I I I I

I I I I I I I I

I I I

I I I I

I I I I

I I I I I

1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 i i 1 1 1

- 111111111111

IT-10 OHIO Information Notice 1998 For the year January 1-December 31 1998 or other taxable year beginning ________________________ 1998 and ending ________________________ 19_____

TY

PE

OR

PR

INT

TY

PE O

R P

RIN

T

Your first name Initial Last name Your social security number Filing Statusmdashcheck only one

n Single Notice

n Joint Notice

If a joint notice spousersquos first name Initial Last name Spousersquos social security number

Home address (number and street) PLACE LABEL HERE Apt No Ohio county

City town or post office state and ZIP code Ohio Public School District Number

s

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 7

I AM NOT REQUIRED TO FILE A 1998 OHIO INCOME TAX RETURN BECAUSE

1 I MOVED OUT OF THE STATE OF OHIO IN 1997 AND HAD NO INCOME IN OHIO DURING 1998

I MOVED TO ______________________________ DATE MOVED ______________________________

2 IN 1998 I WAS A RESIDENT OF ONE OF THE FOLLOWING STATES (CIRCLE STATE) KENTUCKY INDIANA WEST VIRGINIA MICHIGAN OR PENNSYLVANIA AND I 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 WE MAY ASK YOU LATER ON 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 1998

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)

OHIO IT-40P 1998PINCOME TAX PAYMENT VOUCHER Please use UPPER CASE letters to print the first three letters of

Taxpayerrsquos last name Spousersquos last name Your first name Initial Last name

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

(if joint filing)

Your Social Security Number

Spousersquos Number

(if joint filing)

Dollars Cents Return this voucher with check or money order payable to TREASURER OF STATE OF OHIO and mail to AMOUNT OF OHIO DEPrsquoT OF TAXATION PO BOX 182131 COLUMBUS OHIO 43218-2131 PAYMENT

s $

37

HOW TO GET OHIO TAX INFORMATION Do you want information by telephone - FAST FAST (Fast Answers about State Taxes) is an auto-mated phone system where you can get the status of your 1998 refund or get answers to the 23 most fre-quently asked tax questions Recorded tax information will be available 24 hours a day seven days a week

How do I use FAST to get refund information You can check on the status of your 1998 Ohio Income Tax refund by calling toll free 1-800-282-1784 You will be required to provide your social security number and your refund amount We will then tell you if your refund has been processed and when you can expect your refund Refund information will occasionally not be available due to system maintenance Refund pro-cessing takes from six to eight weeks You are limited to one refund information call every three days

Do you want to access us on the Internet Visit the State of Ohio Internet Web Site at wwwstateohustax You can get answers to the 23 most frequently asked tax questions as well as tax forms Publications Information Releases Tax Rules and Statistics

Do you want to visit us in person The addresses for our district offices are found on page 39 of this booklet

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 to a tax question If you write be sure to include your social security number Our address is found on page 39 of this booklet

How do I use FAST to answer a tax question You can listen to answers for the following 23 most frequently asked questions by calling toll free 1-800-282-1780 A pre-recorded message will follow each

Forms Information bull Where can I pick up Ohio income tax forms bull How can I get a copy of my Ohio income tax return bull What should I do if I need a paper copy of my

Telefile return

Filing Requirements bull I moved into Ohio last year How do I file bull How can I get an extension of time to file my Ohio

income tax return bull Where do I send my Ohio income tax return bull I never received a W-2 form What do I do bull What should I do if I need to correct my Telefile

return bull What should I do if the IRS examined and changed

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

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

an Ohio return bull Can my children claim themselves on their Ohio

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

Refund Problems bull I moved since I filed my Ohio return How can I get

my refund bull My spouse passed away but my refund check has

both our names on it What should I do bull Irsquom due a refund Do I still need to file an Ohio

income tax return bull Irsquove either lost my refund check or it was stolen

What should I do

Payment Information bull Why was my Ohio withholding disallowed bull Should I file my Ohio income tax return even though

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

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

income taxes bull Can I pay my taxes with a credit card

Ohio School District Information bull How do I find out what school district I live in bull What do I do if my employer mistakenly withheld

Ohio school district income tax

38

ii11imi111 11111 11 11 111 1

0

TAXPAYER ASSISTANCE

By Internet STATE OF OHIO INTERNET WEBSITE

Tax Forms Instructions wwwstateohustax FAST Tax Questions

By Phone TOLL FREE TELEPHONE NUMBERS

Toll Free 24 Hour Refund Hotline 1-800-282-1784 Toll Free Form Requests 1-800-282-1782 Toll Free Tax Questions 1-800-282-1780

Walk-in Ohio Department of Taxation District Office Locations Walk-in services are available at all office locations Monday through Friday 800 am to 500 pm

AKRON DISTRICT OFFICE CINCINNATI DISTRICT OFFICE CLEVELAND DISTRICT OFFICE 161 South High Street 900 Dalton Avenue at West 8th Street 615 West Superior Avenue Suite 501 Cincinnati Ohio 45203-1171 Fifth Floor Room 570 Akron Ohio 44308-1600 Cleveland Ohio 44113-1891

COLUMBUS DISTRICT OFFICE DAYTON DISTRICT OFFICE LIMA DISTRICT OFFICE 1880 East Dublin-Granville Road Centre City Offices 1303 Bellefontaine Avenue Columbus Ohio 43229-3529 15 East Fourth Street Room 510 Lima Ohio 45804-3199

Dayton Ohio 45402-2162

TOLEDO DISTRICT OFFICE YOUNGSTOWN DISTRICT OFFICE ZANESVILLE DISTRICT OFFICE One Government Center Stambaugh Building 601 Underwood Street Suite 1400 44 Federal Plaza Central 300 Zanesville Ohio 43701-3786 Toledo Ohio 43604-2232 Youngstown Ohio 44503-1651

Written Ohio Department of Taxation Taxpayer Services Mailing address

Ohio Department of Taxation Taxpayer ServiceCentral Registration Division Taxpayer Services Response Section PO Box 182382 Columbus Ohio 43218-2382

For Deaf Hard of Hearing or Speech Impaired who use TTY or TDD only Please contact the Ohio Relay Service at 1-800-750-0750 and give the Communication Assistant the Ohio Department of Taxation telephone number that you wish to contact

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 loca-tions in your area call the Internal Revenue Service at 1-800-829-1040 If you received an Ohio andor Federal income tax pack-age in the mail take them with you when you go for help

The Ohio Department of Taxation is an Equal Opportunity Employer

39

OHIO Department of Taxation Columbus Ohio 43270

  • Untitled
    • 2
Page 5: Individual Income Tax · Individual Income Tax Forms and Instructions This booklet contains 2 copies of Form IT-1040, the standard Ohio income tax form AND Form IT-1040 EZ, the short

--

~ ------

+ti+ ------

General Information

Tax Return Required

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 non-resident who directly as a sole proprietor or through a partnership S corporation or a limited liability company earns or receives income from Ohio sources There are some people who do not have to file an Ohio income tax return You do have to file an Ohio return if you Have completed Schedule A (on the back of the Ohio Form IT-1040) Had Ohio tax withheld Are due an Ohio income tax refund Are single under age 65 AND your Federal Adjusted Gross Income is $4050 or more Are single age 65 or over AND your Federal Adjusted Gross Income is $8750 or more Are married filing jointly under age 65 AND your Federal Adjusted Gross Income is $7450 or more Are married filing jointly age 65 or over AND your Federal Adjusted Gross Income is $11150 or more You do not have to file an Ohio return if Your only source of income is retirement income (as defined on page 19 line 46 instructions) which is eligible for the

Retirement Income Credit AND the credit (line 46) is the same or larger than your tax before credits (line 6) You are eligible for the SENIOR CITIZEN CREDIT AND your tax before credits (line 6) is $50 or less Your exemption amount on line 4 is the same as or more than your Ohio adjusted gross income (line 3) 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 Information Notice (IT-10) on page 37 of this booklet

Where and When do I File File on or before April 15 1999 for calendar year 1998 Returns for other tax periods are due on the 15th day of the fourth month following the close of your taxable year Mail your return to the address noted below If you do not owe any taxes with your return and you are not expecting a refund send your return to the address for Refunds and Credits

IT-1040 REFUNDCREDIT REQUESTED OHIO DEPARTMENT OF TAXATION PO BOX 2679 COLUMBUS OH 43270-2679

IT-1040EZ REFUND REQUESTED OHIO DEPARTMENT OF TAXATION PO BOX 182294 COLUMBUS OH 43218-2294

IT-1040 PAYMENT ENCLOSED OHIO DEPARTMENT OF TAXATION PO BOX 2057 COLUMBUS OH 43270-2057

IT-1040EZ PAYMENT ENCLOSED OHIO DEPARTMENT OF TAXATION PO BOX 182850 COLUMBUS OH 43218-2850

What Tax Records Do I Need to Keep Keep a copy of your completed income tax return Also keep copies of any papers you used to prepare your return Keep these records for at least 4 years from the later of the filing due date or the date you filed the return Your tax return may be audited by the Ohio Department of Taxation If it is you must be able to prove all claims and items listed on your return

Can Dependent Children Claim Themselves if They File Their Own Tax Return Yes Ohio law differs from federal law by permitting dependents who are claimed on their parentrsquos tax return to claim themselves on their own tax return

Receipt What if I Want a Receipt to Prove That I Paid Your cancelled check may be used as proof of receipt of your tax payment If you make payment with a money order be sure to keep your copy for your records

5

bull bull 1 -~ I bullbull

ast Will And Testament

Form 1310 ~ tatement of Person Claiming Refund

How do Investors in a Pass-Through Entity Report Income A pass-through entity is generally a partnership S corporation or limited liability company treated as a partnership for fed-eral income tax purposes Investors in a pass-through entity must file Form IT-1040 However such investors do not have to file Form IT-1040 if ALL of the following apply

the investor is a full year nonresident AND the pass-through entity files Form IT-4708 on behalf of the investor AND the investor has no other Ohio source income or if the investor has other Ohio source income that income is also

reported on other IT-4708rsquos

How do Nonresidents or Part-Year Residents Engaged in Business Apportion Income A nonresident or part-year resident who is engaged in business (directly or through a partnership S corporation or limited liability company) with activities inside Ohio must apportion their income inside of and outside of Ohio If you are an investor who files Form IT-1040 you may use Form IT-2023 to help determine the proper amount of credit to claim in Schedule D of Form IT-1040

What If a Taxpayer Has Died If a taxpayer died before filing a return for 1998 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 administrator or anyone who is in charge of the deceased personrsquos property Use the same form and filing status that the taxpayer would have used if living 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 cer-tificate 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 decedent or add an execu-torrsquos name)

What if I Need More Time to File If you need more time to file your Ohio return you must first qualify for an extension of time to file your federal 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 have 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 Even if you qualify for and elect to take a federal and Ohio extension of time to file your tax return you must pay the bal-ance of your Ohio income tax by April 15 1999 Ohio Form IT-40P should accompany your payment Be sure you write your social security number on your check and the phrase ldquo1998 IT-40P Paymentrdquo You must file a standard Form IT-1040 to claim the IT-40P payment You will owe interest and could owe penalties on any amount of the 1998 tax which you do not pay by April 15 1999 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

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 fail to file your Ohio Income Tax Return by 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 1999 However this penalty may not apply if you 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 1999) 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 1998 is 9 and for 1999 is 8

$ May I Round to the Nearest Dollar Yes In rounding to the nearest whole dollar drop any cents less than 50 cents Increase amounts from 50 cents to 99 cents to the next higher dollar

6

Tbull 1040X Ohio Amended ncome Tax Return

Estimate Yes or No

Do I Have to Pay Estimated Tax in 1999 You must pay estimated tax if your 1998 tax after withholding will be more than $300 If you are required to pay estimated tax file a 1999 Ohio Estimated Income Tax Return (Form IT-1040ES) You can get this form from one of the offices listed on page 39 of this booklet CAUTION 1999 estimated tax payments are due on April 15 1999 June 15 1999 September 15 1999 and January 18 2000 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 1999 tax after withholding is less than $300 File a revised Form IT-4 (Employee Withholding Exemption Certificate) with your employer

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 1998 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 9

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 off the Internet (see page 2 letter) or by contacting one of the offices listed on page 39 of this book-let If you correct your federal income tax return or if you are audited by the Internal Revenue Service you must file Ohio Form IT-1040X 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 penal-ities be sure to file your Ohio amended return within 60 days of the final determination of the federal change

Do I Have to File a School District Income Tax Form Certain Ohio school districts have an additional income tax These school districts are marked with an asterisk () on pages 33 to 35 in this booklet If you lived in one of these districts during all or part of 1998 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 that 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 page 39 of this booklet

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 holderrsquos spouse and qualified dependents A medical savings account can be opened by or on behalf of a person that participates in either a sick-ness and accident plan a plan offered by a Health Maintenance Organization 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 a federally or state chartered bank savings and loan association savings bank or credit union a trust company authorized to act as fiduciary an insurer authorized under Ohiorsquos insurance laws a dealer or a salesperson licensed under Ohiorsquos securities laws an administrator licensed under Ohiorsquos third party administrator law a certified public accountant an employer that administers an employee benefit plan or a health maintenance organization Account holders are generally permitted to withdraw the funds at any time for any reason However account administra-tors may not release any funds during the year of deposit except for reimbursement of eligible medical expenses Any withdrawals for a non-qualifying medical purpose may result in increased Ohio taxes 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 qualified dependent is any of the following the account holderrsquos child if under 19 years of age or if under 23 years of age if a full-time student at an accredited

college or university the account holderrsquos child who is not self-sufficient due to physical or mental disorders or impairments or 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

7

Your social security number

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 always presentto ensure that your social security

number is entered correctly onto our computer files

651-00-1492 59 KENNETH L SMITH 300 HOMETOWN OH

Your name and address

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

CAR-RT SORT CR01

2503

45300-3253

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

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

Instructions for top of the forms Name address social security number and county

Did you receive a label with the correct information

YES NO ccedilccedilAfter 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 spousesrsquo 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 live

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 qualifying widow(er) 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

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 33 34 and 35 of for the majority of 1998 and write it in the space provided this booklet Non-residents should enter 9999 in the space provided

8

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 1998 in the space provided

Part Year Resident Mark this box if you moved into or out of Ohio during 1998 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 21) 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 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 Form IT-1040 or Line 10 of Form IT-1040EZ) of $1 or more you may choose to have $1 go to this fund by checking the YES box on the return If you file a joint return and have tax (line 14 of Form IT-1040 or Line 10 of Form IT-1040EZ) 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 We ask for tax return information to carry out Ohiorsquos income tax laws We need this information to figure and collect the right

The Privacy Act says that when we ask you for information we amount of tax We may give this information to the Internalmust first tell you our legal right to ask for the information why Revenue Service the Ohio Attorney General tax agencies inwe are asking for it and how we will use the information We Ohio cities other states and provinces the US Department ofmust also tell you what could happen if we do not receive it and Justice and other federal agencies as provided by lawwhether your response is voluntary required to obtain a bene-fit or mandatory under the 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 youThis notice applies to all papers you file with us including this may be charged penalties and in certain cases you may betax return It also applies to any questions that we need to ask subject to criminal prosecution We may also have to disallowyou so we can complete correct or process your return figure the exemptions exclusions credits deductions or adjustmentsyour tax and collect tax interest and penalties shown on the tax return This could make the tax higher or delay Our legal right to ask for information is Ohio Revised Code sec- any refund Interest and penalty may also be charged tion 574708(F) This section says that you must file a return or Keep this notice with your records It may help you if we ask forstatement with us for any tax for which you are liable and that further information If you have any questions about the rules foryou must show your social security number on what you file filing or giving information please call or visit any of our officesThis 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

9

0

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

Personal and Dependent Exemption Worksheet Line 1 Personal exemption for yourself 950 Line 2 If joint return enter $950 for your

spouse Line 3 Number of dependents that you

claim _____ times $1050 Line 4 Total of lines 1 2 and 3 Enter the amount shown on line 4 of this worksheet on line 4 of your form IT-1040EZ

1 $________

2 $________

3 $________ 4 $________

Enter the amount from your 1998 federal income tax return

Use Form 1040 line 33 OR Form 1040A line 18 OR Form 1040EZ line 4 OR Form 1040-TEL adjusted gross income

STOP In all cases your line 1 must match your federal adjusted gross income reported on your federal

income tax return There are no exceptions to this requirement

EZ Line 2 mdash State or Municipal Overpayments

Deduct on line 2 the amount of state and municipal income tax overpayments appearing on line 10 of your Federal Form 1040

EZ Line 3 mdash Ohio Adjusted Gross Income

Deduct line 2 from line 1

EZ Line 4 mdash Exemptions and Dependents

Personal Exemption for You and Your Spouse You get a personal exemption of $950 for yourself and an additional $950 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

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 tax return You get a $1050 deduction for each dependent exemption Note that the amount allowed for a dependent exemption is differ-ent than the amount allowed for a personal exemption Write the number of your dependents on line 3 of the personal and dependent worksheet

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 parentsrsquo Ohio tax return may claim the $950 personal exemption on their own Ohio tax return and their parents may use the $1050 dependent exemption for that same child on the par-entsrsquo Ohio tax return

EZ Line 5 mdash Ohio Taxable Income

Subtract line 4 from line 3 If the amount on line 4 is larger than line 3 enter ldquo0rdquo on line 5 You do not owe any Ohio income tax If you had Ohio tax withheld you must complete the rest of the return to get a refund

EZ Line 6 mdash Ohio Tax before Credits

Figure your tax on your Ohio taxable income using the tax tables on pages 22 through 32 If your taxable income is less than $100000 your tax

has been figured for you as shown in Table 1 If your taxable income is $100000 or more you must

use Table 2

EZ Line 7 mdash Exemption Credit

Multiply your total number of personal and dependent exemptions by $20 and enter the amount on line 7

EZ Line 8 mdash Tax less Exemption

Subtract line 7 from line 6 If your total credit on line 7 is larger than your tax on

line 6 enter a ldquo0rdquo on line 8 and line 10

EZ Line 9 mdash Joint Filing Credit

If you are a married couple filing a joint Ohio income tax return you may be entitled to a joint filing credit You can take this credit only if each spouse has Ohio Adjusted Gross Income of $500 or more not counting income from interest dividends royalties rents capital gains and state or munici-pal income tax refunds Find your Ohio taxable income in the first column on the following page The second column then tells you what percent of your tax on line 8 will be your Joint Filing Credit Multiply your tax by this percent and enter the amount on line 9 Enter the percent in the space provided

10

ii DIVISION OF

WILDLIFE

Natural Areas

~bullI5J bull Check Us

EZ Line 9 mdash Joint Filing Credit Contrsquod

If you do not qualify for the Joint Filing Credit enter ldquo0rdquo on line 9

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 8 More than $25000

but not more than $50000 15 of line 8 More than $50000

but not more than $75000 10 of line 8 More than $75000 5 of line 8 The credit is limited to a maximum of $650

EXAMPLE If your Ohio taxable income on line 5 was $23000 AND the tax amount on line 8 is $48600 THEN the Joint Filing Credit will be $48600 X 20 = $9720

If either spouse does not have a W-2 form showing $500 or more of Ohio income you must attach a separate statement to your return explaining what the income is

EZ Line 10 mdash Tax less Joint Filing Credit

Subtract line 9 from line 8

EZ Line 11 mdash Ohio Tax Withheld

Enter the total amount of Ohio tax withheld This is shown normally on your tax statement (W-2 W-2G or 1099R) Form(s) in box 18 ATTACH READABLE STATE copies of your W-2

W-2G OR 1099R Forms to the front of Form IT-1040EZ You cannot claim taxes withheld for another state or a

city or a school district on the Ohio return

EZ Line 12 mdash Refund

If line 11 is larger than line 10 you have a refund Subtract line 10 from line 11 and enter the amount of your refund on line 12

CAUTION If you move after filing your tax return and you are expecting a refund notify the Post Office servic-ing your old address Fill out a change of address form at the Post Office

EZ Line 13 mdash Amount You Owe

If line 10 is larger than line 11 you owe more tax Subtract line 11 from line 10 and enter the tax you owe on line 13

Caution You may be charged interest penalty for not paying enough tax during the year You may have to pay an interest penalty if the Amount You Owe (line 13) is more than $300 and both of the following apply

The amount of your 1998 Ohio tax withheld (line 11) is less than 90 of your 1998 tax (line 10) less $300 and

The amount of your 1998 Ohio tax withheld was less than 100 of your 1997 tax (line 14 1997 IT-1040 or line 2 1997 IT-1040EZ) less $300

If you owe an interest penalty you may choose to have us calculate the interest penalty for you and we will send you a bill However if you want to figure your interest penalty yourself on the Ohio Form IT-2210 you must file the stan-dard Form IT-1040 to do so

EZ Line 14 and 15 mdash Wildlife and Natural Areas Donations Checkoff

If you have a refund on line 12 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 confidentiality of your tax return these programs cannot know who donates and are therefore unable to thank you directly for your dona-tions They wish to express their sincere appreciation to those taxpayers who supported the protection of Ohiorsquos natural her-itage last year

Line 14 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 and conduct research projects of critical importance to wildlife populations

Line 15 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 Give nature a chance -support natural areas CAUTION You should not deduct the amount of your donation from your refund Any donations shown will automatically reduce the amount of the refund that will be sent to you If you decide to donate this decision is final If you do not wish to donate leave lines 14 and 15 blank If you do not have a refund on line 12 but you want to donate to protect Ohiorsquos natural heritage DONrsquoT DO IT ON YOUR INCOME TAX FORM A more complete explanation of the Natural Areas and Wildlife checkoff donations including how to donate when you donrsquot have a refund can be found in the IT-1040 line instruction for lines 21 and 22 on pages 14 and 15

11

0

950

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

Enter the amount from your 1998 federal income tax return

Use Form 1040 line 33 OR Form 1040A line 18 OR Form 1040EZ line 4 OR Form 1040-Tel adjusted gross income

In all cases your line 1 must match your federalSTOP 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 45) on the back of the return has a list of additions and deductions to your Ohio income Turn to pages 16 17 and 18 and read the additions required and the deductions to which you may be entitledbull 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 45 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 $950 for yourself and an additional $950 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

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 a $1050 deduction for each dependent exemption Note that the amount allowed for a dependent exemption is different than the amount allowed for a personal exemption Write the number of your dependents on line 3 of the person-al and dependent exemption worksheet

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 parentsrsquo Ohio tax return may claim the $950 personal exemption on their own Ohio tax return and their parents may use the $1050 dependent exemption for that same child on the par-entsrsquo Ohio tax return

Personal and Dependent Exemption Worksheet Line 1 Personal Exemption for yourself 1 $________ Line 2 If joint return enter $950 for your

spouse 2 $________ Line 3 Number of dependents that you

claim _____ times $1050 3 $________ Line 4 Total of lines 1 2 and 3 4 $________ Enter the amount shown on line 4 of this worksheet on line 4 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 22 through 32 bull If your taxable income is less than $100000 your tax has

been figured for you as shown in Table 1 on pages 22 through 31 or you may use Table 2 on page 32

bull If your taxable income is $100000 or more you must use Table 2 on page 32 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 19and 20 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 53 onto line 7 bull If you have no credits from Schedule B enter ldquo0rdquo on line 7

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 and line 14

12

0

0

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 below The second col-umn 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 pro-vided This credit is limited to a maximum of $650

If you have deducted an amount on Schedule A ofSTOP your Ohio return you may not be entitled to the joint filing credit unless each spouse has other sources of qual-ifying income totaling $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 not qualify for Ohiorsquos joint filing credit However if Mary had another source of qualifying income of $500 or more not deducted in Schedule A the Brownrsquos would qualify for the credit mdash If you do not qualify for the Joint Filing Credit enter ldquo0rdquo on line 11 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 $48600 THEN The Joint Filing Credit will be $48600

x 20 $9720 = 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 21 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 ldquoSrdquo corporation or a limited liability compa-ny you may qualify for a business credit Nonrefundable business credits must be calculated on Schedule E (available at any of our offices listed on page 39 of this booklet) A refundable Jobs Credit is available for qualifying businesses See the instructions for line 17a for further information NONREFUNDABLE BUSINESS CREDITS INCLUDE bull Credits for manufacturing bull Enterprise Zone Credits

investments bull Credits for Child Care 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 If your total credits on line 13 are more or equal to your tax on line 12 enter ldquo0rdquo on line 14

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 W-2G or 1099R) Form(s) in box 18bull ATTACH READABLE STATE copies of your W-2

W-2G 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 1998 and Amount of 1997 Overpayment Credited to 1998

Enter the total estimated income tax payments submitted on your 1998 Form IT-1040ES including payments made on Form IT-40P plus any overpayment you credited to 1998 from your 1997 IT-1040 line 23

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

Line 17a 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 17a 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

1313

0

ik DIVISION OF

WILDLIFE

Natural Areas

~middotI~ - Check Us

Line 17b mdash Refundable Pass-Through Entity Credits

If you are a direct or indirect investor in a pass-through enti-ty that filed and paid Ohio tax on Form IT-4708 (Master Return for Pass-through Entities) or Form IT-1140 you should enter the amount of tax paid on your behalf Investors who claim this credit for taxes paid on their behalf must attach Federal K-1rsquos which reflect the amount of Ohio tax paid The K-1 should show the amount of the distributive share of income the amount of Ohio tax paid the legal name of the entity and the entityrsquos federal employer identification num-ber (FEIN) Enter the total of lines 17a and 17b on line 17

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 1998 Ohio tax withheld including pass-through entity tax withheld (lines 15 and 17b 1998 IT-1040) is less than both of the fol-lowingbull 90 of your 1998 Ohio income tax (line 14 1998 IT-

1040) less $300 andbull 100 of your 1997 Ohio income tax (line 14 1997 IT-

1040 or line 2 1997 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 find that you owe an interest penalty we will send you a bill mdash but see ldquolowering your interest 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 1998 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 returnbull 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

If you have an overpayment on line 20 of your 1998STOP Form IT-1040 but 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 1999) or the net amount on line 24

Line 21 and 22 mdash Wildlife and Natural Areas Checkoff

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 and conduct research projects of critical importance to wildlife populations Donations to this fund have enabled the Division of Wildlife to increase the number of nesting bald eagles reintroduce river otters peregrine falcons paddlefish and trumpeter swans With 127 animals classifed as endangered in the state and crit-ical habitat being lost to development the effort is far from fin-ished Please join us in securing a future for wildlife currently in jeop-ardy by making a donation Your financial help will benefit native wildlife and enhance the quality of life for all Ohioans

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

14

0

0

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

A donation will reduce the amount of the refundSTOP 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 nature preserves scenic rivers

and endangered species protection make your check out to Natural Areas and Preserves Special Account

bull If you want to donate to endangered wildlife species and biodiversity projects make your check out to Nongame and Endangered Wildlife 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 1999 Estimated Income Tax

You may apply part or all of your overpayment on line 20 to your 1999 Ohio Income Tax Enter on line 23 the amount of the overpayment that you want to apply to 1999 However if you want to credit your entire overpayment to 1999 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

If you move after filing your tax return and you areSTOP expecting a refund notify the Post Office serving

your old address Fill out a change of address form for the Post Office

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

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

ccedilccedil

15

0

0

Schedule AmdashAdjustments to Income Additions

Line 25 mdash Government Interest or Dividends from Other States

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

Line 26 mdash US Government ObligationsComplex Trust Income

Enter interest or dividends on obligations of the United States government that are exempt from federal taxation but not exempt from state taxation Attach an explanation Also 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 27 mdash Pass-Through Entity Addback

Add any Form IT-1140 taxes shown on your Federal K-1rsquos

Line 28 mdash Losses on Ohio Public Obligations

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

Line 29 mdash Non-qualifying Medical Savings Account Withdrawals

SEE WORKSHEET ON PAGE 18

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

Deductions Any amounts deducted on lines 31 through 43 mustSTOP be included in your Federal Adjusted Gross Income

line 1 of the Ohio Return

Line 31 mdash Federal Interest and Dividends

Enter interest income (included in line 1) from obligations issued by the United States government or its possessionster-ritories 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 list-ing Examples of interest income that are not deductible bull Interest paid by the IRS on a federal income tax refundbull 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 you were a full year resident of one of these states bull your only source of income was from wages salaries tips

or commissions and bull you did not have Ohio tax withheld

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 line 32

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 nonresident credit in Schedule D

Note Residents of these neighboring states who work in Ohio should complete Form IT-4NR and give it to their employer to stop Ohio withholding for 1999

Wages salaries tips and commissions earned bySTOP Ohio residents in these neighboring 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 the amount withheld for the other state on line 15

Line 33 mdash State or Municipal Refund

Deduct on line 33 the amount of state and municipal income tax overpayments appearing on line 10 of your Federal Form 1040

Line 34 mdash Disability and Survivorship Benefits

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 considered retirement or pension benefits and are no longer deductible (See instructions for line 46 for the proper treat-ment of retirement benefits)

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

16

0

0

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 Benefitsbull Tier I and Tier II Railroad Retirement Benefits bull Supplemental Railroad Retirement Benefits bull Dual Railroad Retirement Benefits bull Railroad Disability and Unemployment Benefits

Line 37 mdash Interest from Ohio Public and Purchase Obligations and the Gain from the Sale or Disposition of Ohio Public Obligations

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 1998 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 1997 federal income tax return In 1998 he received a reimbursement of $200 of the medical expenses from his insurance company which he reported as income on line 21 of his 1998 federal income tax return Mr Brown is entitled to deduct the $200 reimburse-ment on line 39 of his Ohio income tax return

Do not deduct on this line state or municipal incomeSTOP tax overpayments (see line 33)

Line 40 mdash Repayment of Income Reported in a Prior Year

Deduct interest income earned from Ohio Public and Purchase Obligations if the interest income is included in your Federal Adjusted Gross Income You may also deduct any gains resulting from the sale or disposition of Ohio Public 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 1998 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)

If in 1998 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 1998 federal income tax return for the amount repaid or you claimed a tax credit on your 1998 federal income tax return based upon the amount repaid and

bull The repayment has not otherwise reduced your Federal Adjusted Gross Income for 1998 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 1997 and included the bonus in his 1997 Federal Ad-justed Gross Income In 1998 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 1998 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 your 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

If you were eligible to participate in any health planSTOP maintained by your or your spousersquos employer for

any month or part of a month in 1998 amounts paid for health insurance coverage for that month cannot be used to figure this deduction

17

Self-employed Health Insurance Cost Worksheet

1 Enter the total amount you paid in 1998 for health insurance coverage for 1998 for you your spouse and dependents 1_______

2 a Enter your net profit and other earned income from your 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 27 of your Federal Form 1040 for the self-

employment tax deduction 2b_______ c Enter any amount you claimed on line 29

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 28 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 be able to deduct the amount of funds you deposit-ed into a medical savings account or the amount deposited by your employer on your behalf If filing a joint return your spouse may also be able to deduct hisher funds deposited into hisher medical savings account For 1998 the maximum amount of deposited funds you may be able to deduct is $3149 If filing a joint return each spouse may be able to deduct up to $3149 of deposited funds into hisher separate account for a maximum of $6298

Also any investment income or interest earned on the funds deposited into a medical savings account is deductible if the income is included in your Federal Adjusted Gross Income line 1 of your Ohio Form IT-1040

To determine if you are eligible for this deduction complete the medical savings account worksheet on this page

For further information please see the question ldquoWhat is a Medical Savings Account and what are the qualificationsrdquo on page 7 of this booklet

Example John and Mary Brown file a joint tax return for 1998 John contributed $2000 to his medical savings account while Mary contributed $5000 to hers Johnrsquos account earned $120 in interest and Maryrsquos earned $300 which were includ-ed in their Federal Adjusted Gross Income They would be entitled to a Medical Savings Account deduction of $5569 ($2000 for John and $3149 for Mary plus the interest income of $420)

Medical Savings Account Worksheet

1 Amount you contributed during 1998 but no more than $3149 ________

2 If joint return amount your spouse contributed during 1998 but no more than $3149 ________

3 Amount of Medical Savings Account earnings included in line 1 of your 1998 Ohio Form IT-1040 ________

4 Sub-total (add lines 1 2 and 3) ________ 5 1998 withdrawals from the account for

non-medical purposes (see note below) ________ 6 If line 5 is less than line 4 subtract line 5 from

line 4 and enter here and on line 42 of Schedule A of Form IT-1040 ________

7 If line 4 is less than line 5 subtract line 4 from line 5 and enter here and on line 29 of Schedule A of Form IT-1040 ________

Note If any prior year contribution exceeded the deductible limit for that year please contact the Ohio Department of Taxation to help you determine the amount you should enter on line 5 of this worksheet

Line 43 mdash Individual Development Account Program

You may deduct matching contributions to another personrsquos Individual Development Account when the account has been established by a County Department of Human Services This program was established for the purpose of providing match-ing funds for qualified program participants For further information about this program contact your local County Department of Human Services

Line 44 mdash Total Deductions

Enter the total of lines 31 through 43

Line 45 mdash Net Adjustments If line 30 is LARGER THAN line 44 subtract line 44 from line 30 and enter the amount on line 45 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 44 subtract line 30 from line 44 and enter the difference on line 45 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

18

0

0

Schedule BmdashCredits Line 46 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 47 mdash Senior Citizen Credit

You may claim a $50 credit if you were 65 years of age or older prior to January 1 1999 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

Line 48 mdash Lump Sum Distribution Credit

This credit is available only to individuals 65 years of age or older before January 1 1999 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

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 1999 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

If you take this credit you cannot take the $50 STOP Senior Citizenrsquos Credit on this yearrsquos return or any

future yearrsquos return

Line 49 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

If line 3 on the front of the Ohio Form IT-1040 is STOP $40000 or more yoursquore not entitled to this credit

1998 Child and Dependent Care Worksheet

A Enter the amount of Federal Child and Dependent Care Credit shown on your Federal Form 1040A line 26 or your Federal Form 1040 line 41 A$________

B If line 3 of your Ohio IT-1040 is less than $20000 enter 100 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 49 (schedule B) on the back of Form IT-1040 C$________

19

0

Line 50 mdash Lump Sum Retirement Income Credit

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 1998 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 page 39 of this booklet

Line 51 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

Such training qualifies for this credit only if you canSTOP 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

1998 Job Training Credit Worksheet

1 Enter the amount you paid during 1997 and 1998 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 51 Schedule B on the 1997 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 51 of Ohio Form IT-1040

Line 52 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 The max-imum credit is $50 (for single or married separate filers) and $100 (for married filing joint returns if both spouses made contributions of $50 or more) regardless of the amount of the contribution

You can claim the credit on the back of Form IT-1040 line 52

Line 53 mdash Total Credits Enter the total of lines 46 through 52 on line 53 and on line 7 on the front of the return

20

0

Schedule CmdashResident Credit Line 54

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 57 or 57a

Enter the portion of Ohio Adjusted Gross Income from line 3 that is subjected to tax 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

Do not include wages salaries tips or commissionsSTOP 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 55

Enter Ohio Adjusted Gross Income from line 3

Line 56 Divide 54 by line 55

Line 57 Multiply line 56 by the amount on line 12 on the front of the return Enter the amount on line 57

Line 57a Enter the amount of 1998 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 57b Enter the smaller of line 57 or line 57a 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 1998 income tax return below line 57b 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 58

Line 58 Enter the portion of Ohio Adjusted Gross Income from line 3 that was not earned or received in Ohio

Line 59

Enter Ohio Adjusted Gross Income from line 3

Line 60 Divide line 58 by line 59

Line 61 Multiply line 60 by the amount on line 12 on the front of the return Enter the amount on line 61 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 57b and 61 on line 13

21

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax least less is

than

Tax After Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

Up to $1000 $2000 $4000 $6000

$ 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 4 500 550 4 550 600 4 600 650 5 650 700 5 700 750 5 750 800 6 800 850 6 850 900 7 900 950 7 950 1000 7

$ 0 1 1 1 2 2 2 3 3 3 4 4 4 5 5 5 6 6 6 7

$ 2000 $ 2050 $ 15 $ 14 2050 2100 15 14 2100 2150 16 14 2150 2200 16 15 2200 2250 17 15 2250 2300 17 15 2300 2350 17 16 2350 2400 18 16 2400 2450 18 16 2450 2500 18 17 2500 2550 19 17 2550 2600 19 17 2600 2650 20 18 2650 2700 20 18 2700 2750 20 18 2750 2800 21 19 2800 2850 21 19 2850 2900 21 19 2900 2950 22 20 2950 3000 22 20

$ 4000 $ 4050 $ 30 $ 27 4050 4100 30 27 4100 4150 31 28 4150 4200 31 28 4200 4250 31 28 4250 4300 32 29 4300 4350 32 29 4350 4400 33 29 4400 4450 33 30 4450 4500 33 30 4500 4550 34 30 4550 4600 34 31 4600 4650 34 31 4650 4700 35 31 4700 4750 35 32 4750 4800 35 32 4800 4850 36 32 4850 4900 36 33 4900 4950 37 33 4950 5000 37 33

$ 6000 $ 6050 $ 52 $ 47 6050 6100 53 48 6100 6150 54 49 6150 6200 55 49 6200 6250 55 50 6250 6300 56 51 6300 6350 57 51 6350 6400 58 52 6400 6450 58 53 6450 6500 59 54 6500 6550 60 54 6550 6600 61 55 6600 6650 61 56 6650 6700 62 56 6700 6750 63 57 6750 6800 64 58 6800 6850 64 58 6850 6900 65 59 6900 6950 66 60 6950 7000 66 60

$1000 $3000 $5000 $7000

$ 1000 $ 1050 $ 8 1050 1100 8 1100 1150 8 1150 1200 9 1200 1250 9 1250 1300 9 1300 1350 10 1350 1400 10 1400 1450 11 1450 1500 11 1500 1550 11 1550 1600 12 1600 1650 12 1650 1700 12 1700 1750 13 1750 1800 13 1800 1850 14 1850 1900 14 1900 1950 14 1950 2000 15

$ 7 7 8 8 8 9 9 9

10 10 10 11 11 11 12 12 12 13 13 13

$ 3000 $ 3050 $ 22 $ 20 3050 3100 23 21 3100 3150 23 21 3150 3200 24 21 3200 3250 24 22 3250 3300 24 22 3300 3350 25 22 3350 3400 25 23 3400 3450 25 23 3450 3500 26 23 3500 3550 26 24 3550 3600 27 24 3600 3650 27 24 3650 3700 27 25 3700 3750 28 25 3750 3800 28 25 3800 3850 28 26 3850 3900 29 26 3900 3950 29 26 3950 4000 30 27

$ 5000 $ 5050 $ 38 $ 34 5050 5100 38 35 5100 5150 39 35 5150 5200 40 36 5200 5250 40 37 5250 5300 41 37 5300 5350 42 38 5350 5400 43 39 5400 5450 43 39 5450 5500 44 40 5500 5550 45 41 5550 5600 46 41 5600 5650 46 42 5650 5700 47 43 5700 5750 48 43 5750 5800 49 44 5800 5850 49 45 5850 5900 50 45 5900 5950 51 46 5950 6000 52 47

$ 7000 $ 7050 $ 67 $ 61 7050 7100 68 62 7100 7150 69 62 7150 7200 69 63 7200 7250 70 64 7250 7300 71 64 7300 7350 72 65 7350 7400 72 66 7400 7450 73 66 7450 7500 74 67 7500 7550 75 68 7550 7600 75 68 7600 7650 76 69 7650 7700 77 70 7700 7750 78 70 7750 7800 78 71 7800 7850 79 72 7850 7900 80 72 7900 7950 81 73 7950 8000 81 74

OHIO TAX TABLES FOR 1998 ONLY 22

$9000

$16000 $19000

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$8000 $11000 $14000 $17000

$ 8000 $ 8050 $ 82 $ 74 8050 8100 83 75 8100 8150 84 76 8150 8200 84 76 8200 8250 85 77 8250 8300 86 78 8300 8350 87 78 8350 8400 87 79 8400 8450 88 80 8450 8500 89 80 8500 8550 90 81 8550 8600 90 82 8600 8650 91 82 8650 8700 92 83 8700 8750 93 84 8750 8800 93 84 8800 8850 94 85 8850 8900 95 86 8900 8950 95 87 8950 9000 96 87

$11000 $11050 $ 142 $ 129 11050 11100 143 130 11100 11150 145 131 11150 11200 146 133 11200 11250 148 134 11250 11300 149 135 11300 11350 151 137 11350 11400 152 138 11400 11450 154 139 11450 11500 155 141 11500 11550 157 142 11550 11600 158 143 11600 11650 160 145 11650 11700 161 146 11700 11750 163 147 11750 11800 164 149 11800 11850 166 150 11850 11900 167 152 11900 11950 169 153 11950 12000 170 154

$14000 $14050 $ 231 $ 209 14050 14100 233 211 14100 14150 234 212 14150 14200 236 213 14200 14250 237 215 14250 14300 239 216 14300 14350 240 218 14350 14400 241 219 14400 14450 243 220 14450 14500 244 222 14500 14550 246 223 14550 14600 247 224 14600 14650 249 226 14650 14700 250 227 14700 14750 252 228 14750 14800 253 230 14800 14850 255 231 14850 14900 256 232 14900 14950 258 234 14950 15000 259 235

$17000 $17050 $ 335 $ 304 17050 17100 337 306 17100 17150 339 307 17150 17200 341 309 17200 17250 343 311 17250 17300 345 312 17300 17350 346 314 17350 17400 348 316 17400 17450 350 317 17450 17500 352 319 17500 17550 354 321 17550 17600 356 322 17600 17650 358 324 17650 17700 359 326 17700 17750 361 327 17750 17800 363 329 17800 17850 365 331 17850 17900 367 333 17900 17950 369 334 17950 18000 371 336

$9000 $12000 $15000 $18000

$ 9000 $ 9050 $ 97 $ 88 9050 9100 98 89 9100 9150 98 89 9150 9200 99 90 9200 9250 100 91 9250 9300 101 91 9300 9350 101 92 9350 9400 102 93 9400 9450 103 93 9450 9500 104 94 9500 9550 104 95 9550 9600 105 95 9600 9650 106 96 9650 9700 107 97 9700 9750 107 97 9750 9800 108 98 9800 9850 109 99 9850 9900 110 99 9900 9950 110 100 9950 10000 111 101

$12000 $12050 $ 172 $ 156 12050 12100 173 157 12100 12150 175 158 12150 12200 176 160 12200 12250 178 161 12250 12300 179 162 12300 12350 181 164 12350 12400 182 165 12400 12450 184 166 12450 12500 185 168 12500 12550 187 169 12550 12600 188 170 12600 12650 190 172 12650 12700 191 173 12700 12750 193 174 12750 12800 194 176 12800 12850 195 177 12850 12900 197 178 12900 12950 198 180 12950 13000 200 181

$15000 $15050 $ 261 $ 237 15050 15100 263 238 15100 15150 265 240 15150 15200 267 242 15200 15250 268 243 15250 15300 270 245 15300 15350 272 247 15350 15400 274 248 15400 15450 276 250 15450 15500 278 252 15500 15550 280 253 15550 15600 281 255 15600 15650 283 257 15650 15700 285 258 15700 15750 287 260 15750 15800 289 262 15800 15850 291 263 15850 15900 293 265 15900 15950 294 267 15950 16000 296 269

$18000 $18050 $ 372 $ 338 18050 18100 374 339 18100 18150 376 341 18150 18200 378 343 18200 18250 380 344 18250 18300 382 346 18300 18350 384 348 18350 18400 385 349 18400 18450 387 351 18450 18500 389 353 18500 18550 391 354 18550 18600 393 356 18600 18650 395 358 18650 18700 397 359 18700 18750 398 361 18750 18800 400 363 18800 18850 402 365 18850 18900 404 366 18900 18950 406 368 18950 19000 408 370

$10000 $13000 $16000 $19000

$10000 $10050 $ 112 $ 102 10050 10100 114 103 10100 10150 115 104 10150 10200 117 106 10200 10250 118 107 10250 10300 120 108 10300 10350 121 110 10350 10400 123 111 10400 10450 124 112 10450 10500 126 114 10500 10550 127 115 10550 10600 129 116 10600 10650 130 118 10650 10700 132 119 10700 10750 133 121 10750 10800 134 122 10800 10850 136 123 10850 10900 137 125 10900 10950 139 126 10950 11000 140 127

$13000 $13050 $ 201 $ 182 13050 13100 203 184 13100 13150 204 185 13150 13200 206 187 13200 13250 207 188 13250 13300 209 189 13300 13350 210 191 13350 13400 212 192 13400 13450 213 193 13450 13500 215 195 13500 13550 216 196 13550 13600 218 197 13600 13650 219 199 13650 13700 221 200 13700 13750 222 201 13750 13800 224 203 13800 13850 225 204 13850 13900 227 205 13900 13950 228 207 13950 14000 230 208

$16000 $16050 $ 298 $ 270 16050 16100 300 272 16100 16150 302 274 16150 16200 304 275 16200 16250 306 277 16250 16300 307 279 16300 16350 309 280 16350 16400 311 282 16400 16450 313 284 16450 16500 315 285 16500 16550 317 287 16550 16600 319 289 16600 16650 320 290 16650 16700 322 292 16700 16750 324 294 16750 16800 326 295 16800 16850 328 297 16850 16900 330 299 16900 16950 332 301 16950 17000 333 302

$19000 $19050 $ 410 $ 371 19050 19100 411 373 19100 19150 413 375 19150 19200 415 376 19200 19250 417 378 19250 19300 419 380 19300 19350 421 381 19350 19400 423 383 19400 19450 424 385 19450 19500 426 386 19500 19550 428 388 19550 19600 430 390 19600 19650 432 391 19650 19700 434 393 19700 19750 436 395 19750 19800 437 397 19800 19850 439 398 19850 19900 441 400 19900 19950 443 402 19950 20000 445 403

OHIO TAX TABLES FOR 1998 ONLY 23

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$20000 $22000 $24000 $26000

$20000 $20050 $ 447 $ 405 20050 20100 449 407 20100 20150 451 409 20150 20200 454 411 20200 20250 456 413 20250 20300 458 415 20300 20350 460 417 20350 20400 463 419 20400 20450 465 421 20450 20500 467 423 20500 20550 469 425 20550 20600 471 427 20600 20650 474 429 20650 20700 476 431 20700 20750 478 433 20750 20800 480 435 20800 20850 483 437 20850 20900 485 439 20900 20950 487 441 20950 21000 489 443

$22000 $22050 $ 536 $ 486 22050 22100 538 488 22100 22150 541 490 22150 22200 543 492 22200 22250 545 494 22250 22300 547 496 22300 22350 549 498 22350 22400 552 500 22400 22450 554 502 22450 22500 556 504 22500 22550 558 506 22550 22600 561 508 22600 22650 563 510 22650 22700 565 512 22700 22750 567 514 22750 22800 569 516 22800 22850 572 518 22850 22900 574 520 22900 22950 576 522 22950 23000 578 524

$24000 $24050 $ 625 $ 567 24050 24100 627 569 24100 24150 630 571 24150 24200 632 573 24200 24250 634 575 24250 24300 636 577 24300 24350 639 579 24350 24400 641 581 24400 24450 643 583 24450 24500 645 585 24500 24550 647 587 24550 24600 650 589 24600 24650 652 591 24650 24700 654 593 24700 24750 656 595 24750 24800 659 597 24800 24850 661 599 24850 24900 663 601 24900 24950 665 603 24950 25000 668 605

$26000 $26050 $ 714 $ 648 26050 26100 717 650 26100 26150 719 652 26150 26200 721 654 26200 26250 723 656 26250 26300 725 658 26300 26350 728 660 26350 26400 730 662 26400 26450 732 664 26450 26500 734 666 26500 26550 737 668 26550 26600 739 670 26600 26650 741 672 26650 26700 743 674 26700 26750 746 676 26750 26800 748 678 26800 26850 750 680 26850 26900 752 682 26900 26950 754 684 26950 27000 757 686

$21000 $23000 $25000 $27000

$21000 $21050 $ 491 $ 446 21050 21100 494 448 21100 21150 496 450 21150 21200 498 452 21200 21250 500 454 21250 21300 503 456 21300 21350 505 458 21350 21400 507 460 21400 21450 509 462 21450 21500 512 464 21500 21550 514 466 21550 21600 516 468 21600 21650 518 470 21650 21700 520 472 21700 21750 523 474 21750 21800 525 476 21800 21850 527 478 21850 21900 529 480 21900 21950 532 482 21950 22000 534 484

$23000 $23050 $ 581 $ 526 23050 23100 583 528 23100 23150 585 530 23150 23200 587 532 23200 23250 590 534 23250 23300 592 536 23300 23350 594 538 23350 23400 596 540 23400 23450 598 542 23450 23500 601 544 23500 23550 603 547 23550 23600 605 549 23600 23650 607 551 23650 23700 610 553 23700 23750 612 555 23750 23800 614 557 23800 23850 616 559 23850 23900 619 561 23900 23950 621 563 23950 24000 623 565

$25000 $25050 $ 670 $ 607 25050 25100 672 609 25100 25150 674 611 25150 25200 676 613 25200 25250 679 615 25250 25300 681 617 25300 25350 683 619 25350 25400 685 621 25400 25450 688 623 25450 25500 690 625 25500 25550 692 627 25550 25600 694 629 25600 25650 697 631 25650 25700 699 633 25700 25750 701 635 25750 25800 703 637 25800 25850 705 639 25850 25900 708 641 25900 25950 710 643 25950 26000 712 645

$27000 $27050 $ 759 $ 688 27050 27100 761 690 27100 27150 763 692 27150 27200 766 694 27200 27250 768 696 27250 27300 770 698 27300 27350 772 700 27350 27400 775 702 27400 27450 777 704 27450 27500 779 706 27500 27550 781 708 27550 27600 783 710 27600 27650 786 712 27650 27700 788 714 27700 27750 790 716 27750 27800 792 718 27800 27850 795 720 27850 27900 797 722 27900 27950 799 724 27950 28000 801 726

OHIO TAX TABLES FOR 1998 ONLY 24

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$28000 $31000 $34000 $37000

$28000 $28050 $ 803 $ 728 $31000 $31050 $ 937 $ 850 $34000 $34050 $ 1071 $ 971 $37000 $37050 $ 1205 $ 1092 28050 28100 806 730 31050 31100 939 852 34050 34100 1073 973 37050 37100 1207 1094 28100 28150 808 732 31100 31150 942 854 34100 34150 1075 975 37100 37150 1209 1096 28150 28200 810 734 31150 31200 944 856 34150 34200 1078 977 37150 37200 1211 1098 28200 28250 812 736 31200 31250 946 858 34200 34250 1080 979 37200 37250 1214 1100 28250 28300 815 738 31250 31300 948 860 34250 34300 1082 981 37250 37300 1216 1102 28300 28350 817 740 31300 31350 951 862 34300 34350 1084 983 37300 37350 1218 1104 28350 28400 819 742 31350 31400 953 864 34350 34400 1086 985 37350 37400 1220 1106 28400 28450 821 744 31400 31450 955 866 34400 34450 1089 987 37400 37450 1222 1108 28450 28500 824 746 31450 31500 957 868 34450 34500 1091 989 37450 37500 1225 1110 28500 28550 826 749 31500 31550 959 870 34500 34550 1093 991 37500 37550 1227 1112 28550 28600 828 751 31550 31600 962 872 34550 34600 1095 993 37550 37600 1229 1114 28600 28650 830 753 31600 31650 964 874 34600 34650 1098 995 37600 37650 1231 1116 28650 28700 832 755 31650 31700 966 876 34650 34700 1100 997 37650 37700 1234 1118 28700 28750 835 757 31700 31750 968 878 34700 34750 1102 999 37700 37750 1236 1120 28750 28800 837 759 31750 31800 971 880 34750 34800 1104 1001 37750 37800 1238 1122 28800 28850 839 761 31800 31850 973 882 34800 34850 1107 1003 37800 37850 1240 1124 28850 28900 841 763 31850 31900 975 884 34850 34900 1109 1005 37850 37900 1242 1126 28900 28950 844 765 31900 31950 977 886 34900 34950 1111 1007 37900 37950 1245 1128 28950 29000 846 767 31950 32000 980 888 34950 35000 1113 1009 37950 38000 1247 1130

$29000 $32000 $35000 $38000

$29000 $29050 $ 848 $ 769 $32000 $32050 $ 982 $ 890 $35000 $35050 $ 1115 $ 1011 $38000 $38050 $ 1249 $ 1132 29050 29100 850 771 32050 32100 984 892 35050 35100 1118 1013 38050 38100 1251 1134 29100 29150 853 773 32100 32150 986 894 35100 35150 1120 1015 38100 38150 1254 1136 29150 29200 855 775 32150 32200 988 896 35150 35200 1122 1017 38150 38200 1256 1138 29200 29250 857 777 32200 32250 991 898 35200 35250 1124 1019 38200 38250 1258 1140 29250 29300 859 779 32250 32300 993 900 35250 35300 1127 1021 38250 38300 1260 1142 29300 29350 861 781 32300 32350 995 902 35300 35350 1129 1023 38300 38350 1263 1144 29350 29400 864 783 32350 32400 997 904 35350 35400 1131 1025 38350 38400 1265 1146 29400 29450 866 785 32400 32450 1000 906 35400 35450 1133 1027 38400 38450 1267 1148 29450 29500 868 787 32450 32500 1002 908 35450 35500 1136 1029 38450 38500 1269 1150 29500 29550 870 789 32500 32550 1004 910 35500 35550 1138 1031 38500 38550 1271 1153 29550 29600 873 791 32550 32600 1006 912 35550 35600 1140 1033 38550 38600 1274 1155 29600 29650 875 793 32600 32650 1008 914 35600 35650 1142 1035 38600 38650 1276 1157 29650 29700 877 795 32650 32700 1011 916 35650 35700 1144 1037 38650 38700 1278 1159 29700 29750 879 797 32700 32750 1013 918 35700 35750 1147 1039 38700 38750 1280 1161 29750 29800 881 799 32750 32800 1015 920 35750 35800 1149 1041 38750 38800 1283 1163 29800 29850 884 801 32800 32850 1017 922 35800 35850 1151 1043 38800 38850 1285 1165 29850 29900 886 803 32850 32900 1020 924 35850 35900 1153 1045 38850 38900 1287 1167 29900 29950 888 805 32900 32950 1022 926 35900 35950 1156 1047 38900 38950 1289 1169 29950 30000 890 807 32950 33000 1024 928 35950 36000 1158 1049 38950 39000 1292 1171

$30000 $33000 $36000 $39000

$30000 $30050 $ 893 $ 809 $33000 $33050 $ 1026 $ 930 $36000 $36050 $ 1160 $ 1052 $39000 $39050 $ 1294 $ 1173 30050 30100 895 811 33050 33100 1029 932 36050 36100 1162 1054 39050 39100 1296 1175 30100 30150 897 813 33100 33150 1031 934 36100 36150 1164 1056 39100 39150 1298 1177 30150 30200 899 815 33150 33200 1033 936 36150 36200 1167 1058 39150 39200 1300 1179 30200 30250 902 817 33200 33250 1035 938 36200 36250 1169 1060 39200 39250 1303 1181 30250 30300 904 819 33250 33300 1037 940 36250 36300 1171 1062 39250 39300 1305 1183 30300 30350 906 821 33300 33350 1040 942 36300 36350 1173 1064 39300 39350 1307 1185 30350 30400 908 823 33350 33400 1042 944 36350 36400 1176 1066 39350 39400 1309 1187 30400 30450 910 825 33400 33450 1044 946 36400 36450 1178 1068 39400 39450 1312 1189 30450 30500 913 827 33450 33500 1046 948 36450 36500 1180 1070 39450 39500 1314 1191 30500 30550 915 829 33500 33550 1049 951 36500 36550 1182 1072 39500 39550 1316 1193 30550 30600 917 831 33550 33600 1051 953 36550 36600 1185 1074 39550 39600 1318 1195 30600 30650 919 833 33600 33650 1053 955 36600 36650 1187 1076 39600 39650 1320 1197 30650 30700 922 835 33650 33700 1055 957 36650 36700 1189 1078 39650 39700 1323 1199 30700 30750 924 837 33700 33750 1058 959 36700 36750 1191 1080 39700 39750 1325 1201 30750 30800 926 839 33750 33800 1060 961 36750 36800 1193 1082 39750 39800 1327 1203 30800 30850 928 841 33800 33850 1062 963 36800 36850 1196 1084 39800 39850 1329 1205 30850 30900 930 843 33850 33900 1064 965 36850 36900 1198 1086 39850 39900 1332 1207 30900 30950 933 845 33900 33950 1066 967 36900 36950 1200 1088 39900 39950 1334 1209 30950 31000 935 847 33950 34000 1069 969 36950 37000 1202 1090 39950 40000 1336 1211

OHIO TAX TABLES FOR 1998 ONLY 25

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$40000 $42000 $44000 $46000

$40000 $40050 $ 1339 $ 1213 $42000 $42050 $ 1443 $ 1308 $44000 $44050 $ 1547 $ 1402 $46000 $46050 $ 1651 $ 1496 40050 40100 1341 1216 42050 42100 1445 1310 44050 44100 1549 1404 46050 46100 1653 1499 40100 40150 1344 1218 42100 42150 1448 1312 44100 44150 1552 1407 46100 46150 1656 1501 40150 40200 1346 1220 42150 42200 1450 1315 44150 44200 1554 1409 46150 46200 1658 1503 40200 40250 1349 1223 42200 42250 1453 1317 44200 44250 1557 1411 46200 46250 1661 1506 40250 40300 1352 1225 42250 42300 1456 1319 44250 44300 1560 1414 46250 46300 1664 1508 40300 40350 1354 1227 42300 42350 1458 1322 44300 44350 1562 1416 46300 46350 1666 1510 40350 40400 1357 1230 42350 42400 1461 1324 44350 44400 1565 1418 46350 46400 1669 1513 40400 40450 1359 1232 42400 42450 1463 1326 44400 44450 1567 1421 46400 46450 1671 1515 40450 40500 1362 1234 42450 42500 1466 1329 44450 44500 1570 1423 46450 46500 1674 1517 40500 40550 1365 1237 42500 42550 1469 1331 44500 44550 1573 1425 46500 46550 1677 1520 40550 40600 1367 1239 42550 42600 1471 1334 44550 44600 1575 1428 46550 46600 1679 1522 40600 40650 1370 1242 42600 42650 1474 1336 44600 44650 1578 1430 46600 46650 1682 1524 40650 40700 1372 1244 42650 42700 1476 1338 44650 44700 1580 1433 46650 46700 1684 1527 40700 40750 1375 1246 42700 42750 1479 1341 44700 44750 1583 1435 46700 46750 1687 1529 40750 40800 1378 1249 42750 42800 1482 1343 44750 44800 1586 1437 46750 46800 1690 1532 40800 40850 1380 1251 42800 42850 1484 1345 44800 44850 1588 1440 46800 46850 1692 1534 40850 40900 1383 1253 42850 42900 1487 1348 44850 44900 1591 1442 46850 46900 1695 1536 40900 40950 1385 1256 42900 42950 1489 1350 44900 44950 1593 1444 46900 46950 1697 1539 40950 41000 1388 1258 42950 43000 1492 1352 44950 45000 1596 1447 46950 47000 1700 1541

$41000 $43000 $45000 $47000

$41000 $41050 $ 1391 $ 1260 $43000 $43050 $ 1495 $ 1355 $45000 $45050 $ 1599 $ 1449 $47000 $47050 $ 1703 $ 1543 41050 41100 1393 1263 43050 43100 1497 1357 45050 45100 1601 1451 47050 47100 1705 1546 41100 41150 1396 1265 43100 43150 1500 1359 45100 45150 1604 1454 47100 47150 1708 1548 41150 41200 1398 1268 43150 43200 1502 1362 45150 45200 1606 1456 47150 47200 1710 1550 41200 41250 1401 1270 43200 43250 1505 1364 45200 45250 1609 1458 47200 47250 1713 1553 41250 41300 1404 1272 43250 43300 1508 1367 45250 45300 1612 1461 47250 47300 1716 1555 41300 41350 1406 1275 43300 43350 1510 1369 45300 45350 1614 1463 47300 47350 1718 1557 41350 41400 1409 1277 43350 43400 1513 1371 45350 45400 1617 1466 47350 47400 1721 1560 41400 41450 1411 1279 43400 43450 1515 1374 45400 45450 1619 1468 47400 47450 1723 1562 41450 41500 1414 1282 43450 43500 1518 1376 45450 45500 1622 1470 47450 47500 1726 1565 41500 41550 1417 1284 43500 43550 1521 1379 45500 45550 1625 1473 47500 47550 1729 1567 41550 41600 1419 1286 43550 43600 1523 1381 45550 45600 1627 1475 47550 47600 1731 1569 41600 41650 1422 1289 43600 43650 1526 1383 45600 45650 1630 1477 47600 47650 1734 1572 41650 41700 1424 1291 43650 43700 1528 1385 45650 45700 1632 1480 47650 47700 1736 1574 41700 41750 1427 1293 43700 43750 1531 1388 45700 45750 1635 1482 47700 47750 1739 1576 41750 41800 1430 1296 43750 43800 1534 1390 45750 45800 1638 1484 47750 47800 1742 1579 41800 41850 1432 1298 43800 43850 1536 1392 45800 45850 1640 1487 47800 47850 1744 1581 41850 41900 1435 1301 43850 43900 1539 1395 45850 45900 1643 1489 47850 47900 1747 1583 41900 41950 1437 1303 43900 43950 1541 1397 45900 45950 1645 1491 47900 47950 1749 1586 41950 42000 1440 1305 43950 44000 1544 1400 45950 46000 1648 1494 47950 48000 1752 1588

OHIO TAX TABLES FOR 1998 ONLY 26

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$48000 $51000 $54000 $57000

$48000 $48050 $ 1755 $ 1590 $51000 $51050 $ 1911 $ 1732 $54000 $54050 $ 2067 $ 1873 $57000 $57050 $ 2223 $ 2015 48050 48100 1757 1593 51050 51100 1913 1734 54050 54100 2069 1876 57050 57100 2225 2017 48100 48150 1760 1595 51100 51150 1916 1737 54100 54150 2072 1878 57100 57150 2228 2020 48150 48200 1762 1598 51150 51200 1918 1739 54150 54200 2074 1880 57150 57200 2230 2022 48200 48250 1765 1600 51200 51250 1921 1741 54200 54250 2077 1883 57200 57250 2233 2024 48250 48300 1768 1602 51250 51300 1924 1744 54250 54300 2080 1885 57250 57300 2236 2027 48300 48350 1770 1605 51300 51350 1926 1746 54300 54350 2082 1888 57300 57350 2238 2029 48350 48400 1773 1607 51350 51400 1929 1748 54350 54400 2085 1890 57350 57400 2241 2031 48400 48450 1775 1609 51400 51450 1931 1751 54400 54450 2087 1892 57400 57450 2243 2034 48450 48500 1778 1612 51450 51500 1934 1753 54450 54500 2090 1895 57450 57500 2246 2036 48500 48550 1781 1614 51500 51550 1937 1756 54500 54550 2093 1897 57500 57550 2249 2038 48550 48600 1783 1616 51550 51600 1939 1758 54550 54600 2095 1899 57550 57600 2251 2041 48600 48650 1786 1619 51600 51650 1942 1760 54600 54650 2098 1902 57600 57650 2254 2043 48650 48700 1788 1621 51650 51700 1944 1763 54650 54700 2100 1904 57650 57700 2256 2045 48700 48750 1791 1623 51700 51750 1947 1765 54700 54750 2103 1906 57700 57750 2259 2048 48750 48800 1794 1626 51750 51800 1950 1767 54750 54800 2106 1909 57750 57800 2262 2050 48800 48850 1796 1628 51800 51850 1952 1770 54800 54850 2108 1911 57800 57850 2264 2053 48850 48900 1799 1631 51850 51900 1955 1772 54850 54900 2111 1913 57850 57900 2267 2055 48900 48950 1801 1633 51900 51950 1957 1774 54900 54950 2113 1916 57900 57950 2269 2057 48950 49000 1804 1635 51950 52000 1960 1777 54950 55000 2116 1918 57950 58000 2272 2060

$49000 $52000 $55000 $58000

$49000 $49050 $ 1807 $ 1638 $52000 $52050 $ 1963 $ 1779 $55000 $55050 $ 2119 $ 1921 $58000 $58050 $ 2275 $ 2062 49050 49100 1809 1640 52050 52100 1965 1781 55050 55100 2121 1923 58050 58100 2277 2064 49100 49150 1812 1642 52100 52150 1968 1784 55100 55150 2124 1925 58100 58150 2280 2067 49150 49200 1814 1645 52150 52200 1970 1786 55150 55200 2126 1928 58150 58200 2282 2069 49200 49250 1817 1647 52200 52250 1973 1789 55200 55250 2129 1930 58200 58250 2285 2071 49250 49300 1820 1649 52250 52300 1976 1791 55250 55300 2132 1932 58250 58300 2288 2074 49300 49350 1822 1652 52300 52350 1978 1793 55300 55350 2134 1935 58300 58350 2290 2076 49350 49400 1825 1654 52350 52400 1981 1796 55350 55400 2137 1937 58350 58400 2293 2078 49400 49450 1827 1656 52400 52450 1983 1798 55400 55450 2139 1939 58400 58450 2295 2081 49450 49500 1830 1659 52450 52500 1986 1800 55450 55500 2142 1942 58450 58500 2298 2083 49500 49550 1833 1661 52500 52550 1989 1803 55500 55550 2145 1944 58500 58550 2301 2086 49550 49600 1835 1664 52550 52600 1991 1805 55550 55600 2147 1946 58550 58600 2303 2088 49600 49650 1838 1666 52600 52650 1994 1807 55600 55650 2150 1949 58600 58650 2306 2090 49650 49700 1840 1668 52650 52700 1996 1810 55650 55700 2152 1951 58650 58700 2308 2093 49700 49750 1843 1671 52700 52750 1999 1812 55700 55750 2155 1954 58700 58750 2311 2095 49750 49800 1846 1673 52750 52800 2002 1814 55750 55800 2158 1956 58750 58800 2314 2097 49800 49850 1848 1675 52800 52850 2004 1817 55800 55850 2160 1958 58800 58850 2316 2100 49850 49900 1851 1678 52850 52900 2007 1819 55850 55900 2163 1961 58850 58900 2319 2102 49900 49950 1853 1680 52900 52950 2009 1822 55900 55950 2165 1963 58900 58950 2321 2104 49950 50000 1856 1682 52950 53000 2012 1824 55950 56000 2168 1965 58950 59000 2324 2107

$50000 $53000 $56000 $59000

$50000 $50050 $ 1859 $ 1685 $53000 $53050 $ 2015 $ 1826 $56000 $56050 $ 2171 $ 1968 $59000 $59050 $ 2327 $ 2109 50050 50100 1861 1687 53050 53100 2017 1829 56050 56100 2173 1970 59050 59100 2329 2111 50100 50150 1864 1689 53100 53150 2020 1831 56100 56150 2176 1972 59100 59150 2332 2114 50150 50200 1866 1692 53150 53200 2022 1833 56150 56200 2178 1975 59150 59200 2334 2116 50200 50250 1869 1694 53200 53250 2025 1836 56200 56250 2181 1977 59200 59250 2337 2119 50250 50300 1872 1697 53250 53300 2028 1838 56250 56300 2184 1979 59250 59300 2340 2121 50300 50350 1874 1699 53300 53350 2030 1840 56300 56350 2186 1982 59300 59350 2342 2123 50350 50400 1877 1701 53350 53400 2033 1843 56350 56400 2189 1984 59350 59400 2345 2126 50400 50450 1879 1704 53400 53450 2035 1845 56400 56450 2191 1987 59400 59450 2347 2128 50450 50500 1882 1706 53450 53500 2038 1847 56450 56500 2194 1989 59450 59500 2350 2130 50500 50550 1885 1708 53500 53550 2041 1850 56500 56550 2197 1991 59500 59550 2353 2133 50550 50600 1887 1711 53550 53600 2043 1852 56550 56600 2199 1994 59550 59600 2355 2135 50600 50650 1890 1713 53600 53650 2046 1855 56600 56650 2202 1996 59600 59650 2358 2137 50650 50700 1892 1715 53650 53700 2048 1857 56650 56700 2204 1998 59650 59700 2360 2140 50700 50750 1895 1718 53700 53750 2051 1859 56700 56750 2207 2001 59700 59750 2363 2142 50750 50800 1898 1720 53750 53800 2054 1862 56750 56800 2210 2003 59750 59800 2366 2144 50800 50850 1900 1722 53800 53850 2056 1864 56800 56850 2212 2005 59800 59850 2368 2147 50850 50900 1903 1725 53850 53900 2059 1866 56850 56900 2215 2008 59850 59900 2371 2149 50900 50950 1905 1727 53900 53950 2061 1869 56900 56950 2217 2010 59900 59950 2373 2152 50950 51000 1908 1730 53950 54000 2064 1871 56950 57000 2220 2012 59950 60000 2376 2154

OHIO TAX TABLES FOR 1998 ONLY 27

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$60000 $62000 $64000 $66000

$60000 $60050 $ 2379 $ 2156 $62000 $62050 $ 2483 $ 2251 $64000 $64050 $ 2587 $ 2345 $66000 $66050 $ 2691 $ 2439 60050 60100 2381 2159 62050 62100 2485 2253 64050 64100 2589 2347 66050 66100 2693 2442 60100 60150 2384 2161 62100 62150 2488 2255 64100 64150 2592 2350 66100 66150 2696 2444 60150 60200 2387 2163 62150 62200 2491 2258 64150 64200 2595 2352 66150 66200 2699 2446 60200 60250 2389 2166 62200 62250 2493 2260 64200 64250 2597 2354 66200 66250 2701 2449 60250 60300 2392 2168 62250 62300 2496 2262 64250 64300 2600 2357 66250 66300 2704 2451 60300 60350 2394 2170 62300 62350 2498 2265 64300 64350 2602 2359 66300 66350 2706 2453 60350 60400 2397 2173 62350 62400 2501 2267 64350 64400 2605 2361 66350 66400 2709 2456 60400 60450 2400 2175 62400 62450 2504 2269 64400 64450 2608 2364 66400 66450 2712 2458 60450 60500 2402 2177 62450 62500 2506 2272 64450 64500 2610 2366 66450 66500 2714 2460 60500 60550 2405 2180 62500 62550 2509 2274 64500 64550 2613 2368 66500 66550 2717 2463 60550 60600 2407 2182 62550 62600 2511 2277 64550 64600 2615 2371 66550 66600 2719 2465 60600 60650 2410 2185 62600 62650 2514 2279 64600 64650 2618 2373 66600 66650 2722 2467 60650 60700 2413 2187 62650 62700 2517 2281 64650 64700 2621 2376 66650 66700 2725 2470 60700 60750 2415 2189 62700 62750 2519 2284 64700 64750 2623 2378 66700 66750 2727 2472 60750 60800 2418 2192 62750 62800 2522 2286 64750 64800 2626 2380 66750 66800 2730 2475 60800 60850 2420 2194 62800 62850 2524 2288 64800 64850 2628 2383 66800 66850 2732 2477 60850 60900 2423 2196 62850 62900 2527 2291 64850 64900 2631 2385 66850 66900 2735 2479 60900 60950 2426 2199 62900 62950 2530 2293 64900 64950 2634 2387 66900 66950 2738 2482 60950 61000 2428 2201 62950 63000 2532 2295 64950 65000 2636 2390 66950 67000 2740 2484

$61000 $63000 $65000 $67000

$61000 $61050 $ 2431 $ 2203 $63000 $63050 $ 2535 $ 2298 $65000 $65050 $ 2639 $ 2392 $67000 $67050 $ 2743 $ 2486 61050 61100 2433 2206 63050 63100 2537 2300 65050 65100 2641 2394 67050 67100 2745 2489 61100 61150 2436 2208 63100 63150 2540 2302 65100 65150 2644 2397 67100 67150 2748 2491 61150 61200 2439 2211 63150 63200 2543 2305 65150 65200 2647 2399 67150 67200 2751 2493 61200 61250 2441 2213 63200 63250 2545 2307 65200 65250 2649 2401 67200 67250 2753 2496 61250 61300 2444 2215 63250 63300 2548 2310 65250 65300 2652 2404 67250 67300 2756 2498 61300 61350 2446 2218 63300 63350 2550 2312 65300 65350 2654 2406 67300 67350 2758 2500 61350 61400 2449 2220 63350 63400 2553 2314 65350 65400 2657 2409 67350 67400 2761 2503 61400 61450 2452 2222 63400 63450 2556 2317 65400 65450 2660 2411 67400 67450 2764 2505 61450 61500 2454 2225 63450 63500 2558 2319 65450 65500 2662 2413 67450 67500 2766 2508 61500 61550 2457 2227 63500 63550 2561 2321 65500 65550 2665 2416 67500 67550 2769 2510 61550 61600 2459 2229 63550 63600 2563 2324 65550 65600 2667 2418 67550 67600 2771 2512 61600 61650 2462 2232 63600 63650 2566 2326 65600 65650 2670 2420 67600 67650 2774 2515 61650 61700 2465 2234 63650 63700 2569 2328 65650 65700 2673 2423 67650 67700 2777 2517 61700 61750 2467 2236 63700 63750 2571 2331 65700 65750 2675 2425 67700 67750 2779 2519 61750 61800 2470 2239 63750 63800 2574 2333 65750 65800 2678 2427 67750 67800 2782 2522 61800 61850 2472 2241 63800 63850 2576 2335 65800 65850 2680 2430 67800 67850 2784 2524 61850 61900 2475 2244 63850 63900 2579 2338 65850 65900 2683 2432 67850 67900 2787 2526 61900 61950 2478 2246 63900 63950 2582 2340 65900 65950 2686 2434 67900 67950 2790 2529 61950 62000 2480 2248 63950 64000 2584 2343 65950 66000 2688 2437 67950 68000 2792 2531

OHIO TAX TABLES FOR 1998 ONLY 28

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$68000 $71000 $74000 $77000

$68000 $68050 $ 2795 $ 2533 $71000 $71050 $ 2951 $ 2675 $74000 $74050 $ 3107 $ 2816 $77000 $77050 $ 3263 $ 2958 68050 68100 2797 2536 71050 71100 2953 2677 74050 74100 3109 2819 77050 77100 3265 2960 68100 68150 2800 2538 71100 71150 2956 2680 74100 74150 3112 2821 77100 77150 3268 2963 68150 68200 2803 2541 71150 71200 2959 2682 74150 74200 3115 2823 77150 77200 3271 2965 68200 68250 2805 2543 71200 71250 2961 2684 74200 74250 3117 2826 77200 77250 3273 2967 68250 68300 2808 2545 71250 71300 2964 2687 74250 74300 3120 2828 77250 77300 3276 2970 68300 68350 2810 2548 71300 71350 2966 2689 74300 74350 3122 2831 77300 77350 3278 2972 68350 68400 2813 2550 71350 71400 2969 2691 74350 74400 3125 2833 77350 77400 3281 2974 68400 68450 2816 2552 71400 71450 2972 2694 74400 74450 3128 2835 77400 77450 3284 2977 68450 68500 2818 2555 71450 71500 2974 2696 74450 74500 3130 2838 77450 77500 3286 2979 68500 68550 2821 2557 71500 71550 2977 2699 74500 74550 3133 2840 77500 77550 3289 2981 68550 68600 2823 2559 71550 71600 2979 2701 74550 74600 3135 2842 77550 77600 3291 2984 68600 68650 2826 2562 71600 71650 2982 2703 74600 74650 3138 2845 77600 77650 3294 2986 68650 68700 2829 2564 71650 71700 2985 2706 74650 74700 3141 2847 77650 77700 3297 2988 68700 68750 2831 2566 71700 71750 2987 2708 74700 74750 3143 2849 77700 77750 3299 2991 68750 68800 2834 2569 71750 71800 2990 2710 74750 74800 3146 2852 77750 77800 3302 2993 68800 68850 2836 2571 71800 71850 2992 2713 74800 74850 3148 2854 77800 77850 3304 2996 68850 68900 2839 2574 71850 71900 2995 2715 74850 74900 3151 2856 77850 77900 3307 2998 68900 68950 2842 2576 71900 71950 2998 2717 74900 74950 3154 2859 77900 77950 3310 3000 68950 69000 2844 2578 71950 72000 3000 2720 74950 75000 3156 2861 77950 78000 3312 3003

$69000 $72000 $75000 $78000

$69000 $69050 $ 2847 $ 2581 $72000 $72050 $ 3003 $ 2722 $75000 $75050 $ 3159 $ 2864 $78000 $78050 $ 3315 $ 3005 69050 69100 2849 2583 72050 72100 3005 2724 75050 75100 3161 2866 78050 78100 3317 3007 69100 69150 2852 2585 72100 72150 3008 2727 75100 75150 3164 2868 78100 78150 3320 3010 69150 69200 2855 2588 72150 72200 3011 2729 75150 75200 3167 2871 78150 78200 3323 3012 69200 69250 2857 2590 72200 72250 3013 2732 75200 75250 3169 2873 78200 78250 3325 3014 69250 69300 2860 2592 72250 72300 3016 2734 75250 75300 3172 2875 78250 78300 3328 3017 69300 69350 2862 2595 72300 72350 3018 2736 75300 75350 3174 2878 78300 78350 3330 3019 69350 69400 2865 2597 72350 72400 3021 2739 75350 75400 3177 2880 78350 78400 3333 3021 69400 69450 2868 2599 72400 72450 3024 2741 75400 75450 3180 2882 78400 78450 3336 3024 69450 69500 2870 2602 72450 72500 3026 2743 75450 75500 3182 2885 78450 78500 3338 3026 69500 69550 2873 2604 72500 72550 3029 2746 75500 75550 3185 2887 78500 78550 3341 3029 69550 69600 2875 2607 72550 72600 3031 2748 75550 75600 3187 2889 78550 78600 3343 3031 69600 69650 2878 2609 72600 72650 3034 2750 75600 75650 3190 2892 78600 78650 3346 3033 69650 69700 2881 2611 72650 72700 3037 2753 75650 75700 3193 2894 78650 78700 3349 3036 69700 69750 2883 2614 72700 72750 3039 2755 75700 75750 3195 2897 78700 78750 3351 3038 69750 69800 2886 2616 72750 72800 3042 2757 75750 75800 3198 2899 78750 78800 3354 3040 69800 69850 2888 2618 72800 72850 3044 2760 75800 75850 3200 2901 78800 78850 3356 3043 69850 69900 2891 2621 72850 72900 3047 2762 75850 75900 3203 2904 78850 78900 3359 3045 69900 69950 2894 2623 72900 72950 3050 2765 75900 75950 3206 2906 78900 78950 3362 3047 69950 70000 2896 2625 72950 73000 3052 2767 75950 76000 3208 2908 78950 79000 3364 3050

$70000 $73000 $76000 $79000

$70000 $70050 $ 2899 $ 2628 $73000 $73050 $ 3055 $ 2769 $76000 $76050 $ 3211 $ 2911 $79000 $79050 $ 3367 $ 3052 70050 70100 2901 2630 73050 73100 3057 2772 76050 76100 3213 2913 79050 79100 3369 3054 70100 70150 2904 2632 73100 73150 3060 2774 76100 76150 3216 2915 79100 79150 3372 3057 70150 70200 2907 2635 73150 73200 3063 2776 76150 76200 3219 2918 79150 79200 3375 3059 70200 70250 2909 2637 73200 73250 3065 2779 76200 76250 3221 2920 79200 79250 3377 3062 70250 70300 2912 2640 73250 73300 3068 2781 76250 76300 3224 2922 79250 79300 3380 3064 70300 70350 2914 2642 73300 73350 3070 2783 76300 76350 3226 2925 79300 79350 3382 3066 70350 70400 2917 2644 73350 73400 3073 2786 76350 76400 3229 2927 79350 79400 3385 3069 70400 70450 2920 2647 73400 73450 3076 2788 76400 76450 3232 2930 79400 79450 3388 3071 70450 70500 2922 2649 73450 73500 3078 2790 76450 76500 3234 2932 79450 79500 3390 3073 70500 70550 2925 2651 73500 73550 3081 2793 76500 76550 3237 2934 79500 79550 3393 3076 70550 70600 2927 2654 73550 73600 3083 2795 76550 76600 3239 2937 79550 79600 3395 3078 70600 70650 2930 2656 73600 73650 3086 2798 76600 76650 3242 2939 79600 79650 3398 3080 70650 70700 2933 2658 73650 73700 3089 2800 76650 76700 3245 2941 79650 79700 3401 3083 70700 70750 2935 2661 73700 73750 3091 2802 76700 76750 3247 2944 79700 79750 3403 3085 70750 70800 2938 2663 73750 73800 3094 2805 76750 76800 3250 2946 79750 79800 3406 3087 70800 70850 2940 2665 73800 73850 3096 2807 76800 76850 3252 2948 79800 79850 3408 3090 70850 70900 2943 2668 73850 73900 3099 2809 76850 76900 3255 2951 79850 79900 3411 3092 70900 70950 2946 2670 73900 73950 3102 2812 76900 76950 3258 2953 79900 79950 3414 3095 70950 71000 2948 2673 73950 74000 3104 2814 76950 77000 3260 2955 79950 80000 3416 3097

OHIO TAX TABLES FOR 1998 ONLY 29

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$80000 $82000 $84000 $86000

$80000 $80050 $ 3419 $ 3099 $82000 $82050 $ 3538 $ 3207 $84000 $84050 $ 3657 $ 3315 $86000 $86050 $ 3776 $ 3423 80050 80100 3422 3102 82050 82100 3541 3210 84050 84100 3660 3318 86050 86100 3779 3425 80100 80150 3425 3105 82100 82150 3544 3213 84100 84150 3663 3320 86100 86150 3782 3428 80150 80200 3428 3108 82150 82200 3547 3215 84150 84200 3666 3323 86150 86200 3785 3431 80200 80250 3431 3110 82200 82250 3550 3218 84200 84250 3669 3326 86200 86250 3788 3434 80250 80300 3434 3113 82250 82300 3553 3221 84250 84300 3672 3328 86250 86300 3791 3436 80300 80350 3437 3116 82300 82350 3556 3223 84300 84350 3675 3331 86300 86350 3793 3439 80350 80400 3440 3118 82350 82400 3559 3226 84350 84400 3678 3334 86350 86400 3796 3442 80400 80450 3443 3121 82400 82450 3562 3229 84400 84450 3681 3337 86400 86450 3799 3444 80450 80500 3446 3124 82450 82500 3565 3231 84450 84500 3684 3339 86450 86500 3802 3447 80500 80550 3449 3126 82500 82550 3568 3234 84500 84550 3687 3342 86500 86550 3805 3450 80550 80600 3452 3129 82550 82600 3571 3237 84550 84600 3689 3345 86550 86600 3808 3452 80600 80650 3455 3132 82600 82650 3574 3240 84600 84650 3692 3347 86600 86650 3811 3455 80650 80700 3458 3134 82650 82700 3577 3242 84650 84700 3695 3350 86650 86700 3814 3458 80700 80750 3461 3137 82700 82750 3580 3245 84700 84750 3698 3353 86700 86750 3817 3460 80750 80800 3464 3140 82750 82800 3583 3248 84750 84800 3701 3355 86750 86800 3820 3463 80800 80850 3467 3143 82800 82850 3585 3250 84800 84850 3704 3358 86800 86850 3823 3466 80850 80900 3470 3145 82850 82900 3588 3253 84850 84900 3707 3361 86850 86900 3826 3469 80900 80950 3473 3148 82900 82950 3591 3256 84900 84950 3710 3363 86900 86950 3829 3471 80950 81000 3476 3151 82950 83000 3594 3258 84950 85000 3713 3366 86950 87000 3832 3474

$81000 $83000 $85000 $87000

$81000 $81050 $ 3479 $ 3153 $83000 $83050 $ 3597 $ 3261 $85000 $85050 $ 3716 $ 3369 $87000 $87050 $ 3835 $ 3477 81050 81100 3481 3156 83050 83100 3600 3264 85050 85100 3719 3372 87050 87100 3838 3479 81100 81150 3484 3159 83100 83150 3603 3266 85100 85150 3722 3374 87100 87150 3841 3482 81150 81200 3487 3161 83150 83200 3606 3269 85150 85200 3725 3377 87150 87200 3844 3485 81200 81250 3490 3164 83200 83250 3609 3272 85200 85250 3728 3380 87200 87250 3847 3487 81250 81300 3493 3167 83250 83300 3612 3275 85250 85300 3731 3382 87250 87300 3850 3490 81300 81350 3496 3169 83300 83350 3615 3277 85300 85350 3734 3385 87300 87350 3853 3493 81350 81400 3499 3172 83350 83400 3618 3280 85350 85400 3737 3388 87350 87400 3856 3495 81400 81450 3502 3175 83400 83450 3621 3283 85400 85450 3740 3390 87400 87450 3859 3498 81450 81500 3505 3178 83450 83500 3624 3285 85450 85500 3743 3393 87450 87500 3862 3501 81500 81550 3508 3180 83500 83550 3627 3288 85500 85550 3746 3396 87500 87550 3865 3504 81550 81600 3511 3183 83550 83600 3630 3291 85550 85600 3749 3398 87550 87600 3868 3506 81600 81650 3514 3186 83600 83650 3633 3293 85600 85650 3752 3401 87600 87650 3871 3509 81650 81700 3517 3188 83650 83700 3636 3296 85650 85700 3755 3404 87650 87700 3874 3512 81700 81750 3520 3191 83700 83750 3639 3299 85700 85750 3758 3407 87700 87750 3877 3514 81750 81800 3523 3194 83750 83800 3642 3301 85750 85800 3761 3409 87750 87800 3880 3517 81800 81850 3526 3196 83800 83850 3645 3304 85800 85850 3764 3412 87800 87850 3883 3520 81850 81900 3529 3199 83850 83900 3648 3307 85850 85900 3767 3415 87850 87900 3886 3522 81900 81950 3532 3202 83900 83950 3651 3310 85900 85950 3770 3417 87900 87950 3889 3525 81950 82000 3535 3205 83950 84000 3654 3312 85950 86000 3773 3420 87950 88000 3892 3528

OHIO TAX TABLES FOR 1998 ONLY 30

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$88000 $91000 $94000 $97000

$88000 $88050 $ 3895 $ 3530 $91000 $91050 $ 4073 $ 3692 $94000 $94050 $ 4251 $ 3854 $97000 $97050 $ 4429 $ 4015 88050 88100 3897 3533 91050 91100 4076 3695 94050 94100 4254 3856 97050 97100 4432 4018 88100 88150 3900 3536 91100 91150 4079 3698 94100 94150 4257 3859 97100 97150 4435 4021 88150 88200 3903 3539 91150 91200 4082 3700 94150 94200 4260 3862 97150 97200 4438 4023 88200 88250 3906 3541 91200 91250 4085 3703 94200 94250 4263 3865 97200 97250 4441 4026 88250 88300 3909 3544 91250 91300 4088 3706 94250 94300 4266 3867 97250 97300 4444 4029 88300 88350 3912 3547 91300 91350 4091 3708 94300 94350 4269 3870 97300 97350 4447 4032 88350 88400 3915 3549 91350 91400 4094 3711 94350 94400 4272 3873 97350 97400 4450 4034 88400 88450 3918 3552 91400 91450 4097 3714 94400 94450 4275 3875 97400 97450 4453 4037 88450 88500 3921 3555 91450 91500 4100 3716 94450 94500 4278 3878 97450 97500 4456 4040 88500 88550 3924 3557 91500 91550 4103 3719 94500 94550 4281 3881 97500 97550 4459 4042 88550 88600 3927 3560 91550 91600 4106 3722 94550 94600 4284 3883 97550 97600 4462 4045 88600 88650 3930 3563 91600 91650 4108 3724 94600 94650 4287 3886 97600 97650 4465 4048 88650 88700 3933 3566 91650 91700 4111 3727 94650 94700 4290 3889 97650 97700 4468 4050 88700 88750 3936 3568 91700 91750 4114 3730 94700 94750 4293 3891 97700 97750 4471 4053 88750 88800 3939 3571 91750 91800 4117 3733 94750 94800 4296 3894 97750 97800 4474 4056 88800 88850 3942 3574 91800 91850 4120 3735 94800 94850 4299 3897 97800 97850 4477 4059 88850 88900 3945 3576 91850 91900 4123 3738 94850 94900 4302 3900 97850 97900 4480 4061 88900 88950 3948 3579 91900 91950 4126 3741 94900 94950 4305 3902 97900 97950 4483 4064 88950 89000 3951 3582 91950 92000 4129 3743 94950 95000 4308 3905 97950 98000 4486 4067

$89000 $92000 $95000 $98000

$89000 $89050 $ 3954 $ 3584 $92000 $92050 $ 4132 $ 3746 $95000 $95050 $ 4311 $ 3908 $98000 $98050 $ 4489 $ 4069 89050 89100 3957 3587 92050 92100 4135 3749 95050 95100 4314 3910 98050 98100 4492 4072 89100 89150 3960 3590 92100 92150 4138 3751 95100 95150 4316 3913 98100 98150 4495 4075 89150 89200 3963 3592 92150 92200 4141 3754 95150 95200 4319 3916 98150 98200 4498 4077 89200 89250 3966 3595 92200 92250 4144 3757 95200 95250 4322 3918 98200 98250 4501 4080 89250 89300 3969 3598 92250 92300 4147 3759 95250 95300 4325 3921 98250 98300 4504 4083 89300 89350 3972 3601 92300 92350 4150 3762 95300 95350 4328 3924 98300 98350 4507 4085 89350 89400 3975 3603 92350 92400 4153 3765 95350 95400 4331 3927 98350 98400 4510 4088 89400 89450 3978 3606 92400 92450 4156 3768 95400 95450 4334 3929 98400 98450 4513 4091 89450 89500 3981 3609 92450 92500 4159 3770 95450 95500 4337 3932 98450 98500 4516 4094 89500 89550 3984 3611 92500 92550 4162 3773 95500 95550 4340 3935 98500 98550 4519 4096 89550 89600 3987 3614 92550 92600 4165 3776 95550 95600 4343 3937 98550 98600 4522 4099 89600 89650 3990 3617 92600 92650 4168 3778 95600 95650 4346 3940 98600 98650 4524 4102 89650 89700 3993 3619 92650 92700 4171 3781 95650 95700 4349 3943 98650 98700 4527 4104 89700 89750 3996 3622 92700 92750 4174 3784 95700 95750 4352 3945 98700 98750 4530 4107 89750 89800 3999 3625 92750 92800 4177 3786 95750 95800 4355 3948 98750 98800 4533 4110 89800 89850 4001 3627 92800 92850 4180 3789 95800 95850 4358 3951 98800 98850 4536 4112 89850 89900 4004 3630 92850 92900 4183 3792 95850 95900 4361 3953 98850 98900 4539 4115 89900 89950 4007 3633 92900 92950 4186 3794 95900 95950 4364 3956 98900 98950 4542 4118 89950 90000 4010 3636 92950 93000 4189 3797 95950 96000 4367 3959 98950 99000 4545 4120

$90000 $93000 $96000 $99000

$90000 $90050 $ 4013 $ 3638 $93000 $93050 $ 4192 $ 3800 $96000 $96050 $ 4370 $ 3962 $99000 $99050 $ 4548 $ 4123 90050 90100 4016 3641 93050 93100 4195 3803 96050 96100 4373 3964 99050 99100 4551 4126 90100 90150 4019 3644 93100 93150 4198 3805 96100 96150 4376 3967 99100 99150 4554 4129 90150 90200 4022 3646 93150 93200 4201 3808 96150 96200 4379 3970 99150 99200 4557 4131 90200 90250 4025 3649 93200 93250 4204 3811 96200 96250 4382 3972 99200 99250 4560 4134 90250 90300 4028 3652 93250 93300 4207 3813 96250 96300 4385 3975 99250 99300 4563 4137 90300 90350 4031 3654 93300 93350 4210 3816 96300 96350 4388 3978 99300 99350 4566 4139 90350 90400 4034 3657 93350 93400 4212 3819 96350 96400 4391 3980 99350 99400 4569 4142 90400 90450 4037 3660 93400 93450 4215 3821 96400 96450 4394 3983 99400 99450 4572 4145 90450 90500 4040 3662 93450 93500 4218 3824 96450 96500 4397 3986 99450 99500 4575 4147 90500 90550 4043 3665 93500 93550 4221 3827 96500 96550 4400 3988 99500 99550 4578 4150 90550 90600 4046 3668 93550 93600 4224 3830 96550 96600 4403 3991 99550 99600 4581 4153 90600 90650 4049 3671 93600 93650 4227 3832 96600 96650 4406 3994 99600 99650 4584 4155 90650 90700 4052 3673 93650 93700 4230 3835 96650 96700 4409 3997 99650 99700 4587 4158 90700 90750 4055 3676 93700 93750 4233 3838 96700 96750 4412 3999 99700 99750 4590 4161 90750 90800 4058 3679 93750 93800 4236 3840 96750 96800 4415 4002 99750 99800 4593 4164 90800 90850 4061 3681 93800 93850 4239 3843 96800 96850 4418 4005 99800 99850 4596 4166 90850 90900 4064 3684 93850 93900 4242 3846 96850 96900 4420 4007 99850 99900 4599 4169 90900 90950 4067 3687 93900 93950 4245 3848 96900 96950 4423 4010 99900 99950 4602 4172 90950 91000 4070 3689 93950 94000 4248 3851 96950 97000 4426 4013 99950 100000 4605 4174

OHIO TAX TABLES FOR 1998 ONLY 31

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that surplus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax and tax rate before and after reduction The crossed-out part of the table shows the tax and tax rate before reduction The amount shown in the shaded area is the tax and tax rate after reduction

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

1998 IT-1040EZ AND IT-1040 TAX TABLE NO 2

Taxpayers with Ohio taxable income of $100000 or more must use this table

Ohio taxable income (line 5 of Form IT-1040EZ or line 5 of Form IT-1040)

$0mdash 5000 $5000mdash 10000

$10000mdash 15000 $15000mdash 20000 $20000mdash 40000 $40000mdash 80000 $80000mdash 100000

$100000mdash 200000 over 200000

Ohio tax rate before reduction DO NOT USE

743 of Ohio taxable income

$ 3715 plus 1486 of excess over $ 5000

$ 11145 plus 2972 of excess over $ 10000

$ 26065 plus 3715 of excess over $ 15000

$ 44580 plus 4457 of excess over $ 20000

$ 133720 plus 5201 of excess over $ 40000

$ 341760 plus 5943 of excess over $ 80000

$ 460620 plus 69 of excess over $ 100000

$ 1150620 plus 75 of excess over $ 200000

1998 Ohio tax rate after reduction

673 of Ohio taxable income

$ 3365 plus 1347 of excess over $ 5000

$ 10100 plus 2694 of excess over $ 10000

$ 23570 plus 3368 of excess over $ 15000

$ 40410 plus 4040 of excess over $ 20000

$ 121210 plus 4715 of excess over $ 40000

$ 309810 plus 5388 of excess over $ 80000

$ 417570 plus 6255 of excess over $ 100000

$ 1043070 plus 6799 of excess over $ 200000

32

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 1998 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 your county board ofnumbers elections

ADAMS COUNTY Adams CountyOhio Valley Local SD 0101

ALLEN COUNTY 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 Ashland City SD 0301 Hillsdale Local SD 0302

Loudonville-Perrysville Ex Vil SD 0303 Mapleton Local SD 0304

ASHTABULA COUNTY 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 Alexander Local SD 0501 Athens City SD 0502 Federal Hocking Local SD 0503 Nelsonville-York City SD 0504 Trimble Local SD 0505

AUGLAIZE COUNTY 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 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 Eastern Local SD 0801 Fayetteville-Perry Local SD 0802 Georgetown Ex Vil SD 0803 Ripley Union Lewis Huntington Local SD 0804 Western Brown Local SD 0805

BUTLER COUNTY Edgewood City SD 0901 Fairfield City SD 0902 Hamilton City SD 0903 Lakota Local SD 0904

Madison Local SD 0905 MiddletownMonroe City SD 0906

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

CARROLL COUNTY Brown Local SD 1001 Carrollton Ex Vil SD 1002

CHAMPAIGN COUNTY 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 Mad River-Green Local SD 1201 Northeastern Local SD 1203 Northwestern Local SD 1204

Southeastern Local SD 1205 Springfield City SD 1206 Clark-Shawnee Local SD 1207 Tecumseh Local SD 1202

CLERMONT COUNTY 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 Blanchester Local SD 1401 Clinton-Massie Local SD 1402 East Clinton Local SD 1403 Wilmington City SD 1404

COLUMBIANA COUNTY 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 Coshocton City SD 1601 Ridgewood Local SD 1602 River View Local SD 1603

CRAWFORD COUNTY 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 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 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 Ayersville Local SD 2001

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

Northeastern Local SD 2005

DELAWARE COUNTY Big Walnut Local SD 2101 Buckeye Valley Local SD 2102

Delaware City SD 2103 Olentangy Local SD 2104

ERIE COUNTY 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 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 Miami Trace Local SD 2401 Washington Court House City SD 2402

FRANKLIN COUNTY 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 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

School district income tax in effect for 1998

33

GALLIA COUNTY Gallia County Local SD 2701 Gallipolis City SD 2702

GEAUGA COUNTY 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 Beavercreek City SD 2901

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

Sugarcreek Local SD 2905 Xenia City SD2906

Yellow Springs Ex Vil SD 2907

GUERNSEY COUNTY Cambridge City SD3001 East Guernsey Local SD3002 Rolling Hills Local SD 3003

HAMILTON COUNTY Cincinnati City SD3101 Deer Park Community City SD3102 Finneytown Local SD 3103 Forest Hills Local SD 3104 Indian Hill Ex Vil SD 3106 Lockland City SD 3107 Loveland City SD 3108 Madeira City SD 3109 Mariemont City SD3110 Mount Healthy City SD3111 North College Hill City SD 3112 Northwest Local SD 3113 Norwood City SD 3114 Oak Hills Local SD3115 Princeton City SD 3116 Reading Community City SD3117 Southwest Local SD 3118 St Bernard-Elmwood Place City SD 3119 Sycamore Community City SD 3120 Three Rivers Local SD 3121 Winton Woods City SD3105

Wyoming City SD 3122

HANCOCK COUNTY Arcadia Local SD 3201

Arlington Local SD3202 Cory-Rawson Local SD3203

Findlay City SD 3204 Liberty-Benton Local SD 3205 McComb Local SD 3206

Van Buren Local SD3207 Vanlue Local SD3208

HARDIN COUNTY Ada Ex Vil SD3301 Hardin Northern Local SD 3302 Kenton City SD3303 Ridgemont Local SD 3304

Riverdale Local SD3305 Upper Scioto Valley Local SD 3306

HARRISON COUNTY Conotton Valley Union Local SD 3401 Harrison Hills City SD 3402

HENRY COUNTY Holgate Local SD 3501 Liberty Center Local SD3502

Napoleon Area City SD3503 Patrick Henry Local SD3504

HIGHLAND COUNTY Bright Local SD3601 Fairfield Local SD 3602 Greenfield Ex Vil SD 3603

Hillsboro City SD 3604 Lynchburg-Clay Local SD3605

HOCKING COUNTY Logan-Hocking Local SD3701

HOLMES COUNTY East Holmes Local SD3801 West Holmes Local SD 3802

HURON COUNTY Bellevue City SD 3901 Monroeville Local SD 3902

New London Local SD 3903 Norwalk City SD 3904 South Central Local SD3905 Western Reserve Local SD3906

Willard City SD 3907

JACKSON COUNTY Jackson City SD4001 Oak Hill Union Local SD 4002 Wellston City SD4003

JEFFERSON COUNTY Buckeye Local SD 4101 Edison Local SD 4102 Indian Creek Local SD 4103 Steubenville City SD 4104 Toronto City SD 4105

KNOX COUNTY Centerburg Local SD 4201 Danville Local SD 4202

East Knox Local SD 4203 Fredericktown Local SD4204 Mount Vernon City SD4205 LAKE COUNTY Fairport Harbor Ex Vil SD 4301 Kirtland Local SD4302 Madison Local SD 4303 Mentor Ex Vil SD4304 Painesville City Local SD4305 Painesville Township Local SD 4306 Perry Local SD 4307 Wickliffe City SD 4308 Willoughby-Eastlake City SD 4309

LAWRENCE COUNTY Chesapeake Union Ex Vil SD 4401 Dawson-Bryant Local SD4402 Fairland Local SD4403 Ironton City SD4404 Rock Hill Local SD 4405 South Point Local SD 4406 Symmes Valley Local SD4407

LICKING COUNTY Granville Ex Vil SD 4501 Heath City SD4502 Johnstown-Monroe Local SD 4503 Lakewood Local SD 4504 Licking Heights Local SD 4505

Licking Valley Local SD4506 Newark City SD 4507

North Fork Local SD 4508 Northridge Local SD 4509 Southwest Licking Local SD4510

LOGAN COUNTY Bellefontaine City SD4601 Benjamin Logan Local SD 4602 Indian Lake Local SD4603

Riverside Local SD4604

LORAIN COUNTY Amherst Ex Vil SD4701 Avon Lake City SD 4702 Avon Local SD 4703 Clearview Local SD4704 Columbia Local SD 4705 Elyria City SD4706 Firelands Local SD 4707 Keystone Local SD 4708 Lorain City SD4709 Midview Local SD4710 North Ridgeville City SD 4711

Oberlin City SD 4712 Sheffield-Sheffield Lake City SD4713

Wellington Ex Vil SD4715

LUCAS COUNTY Anthony Wayne Local SD4801 Maumee City SD 4802 Oregon City SD 4803 Ottawa Hills Local SD4804 Springfield Local SD 4805 Sylvania City SD 4806 Toledo City SD 4807 Washington Local SD4808

School district income tax in effect for 1998

MADISON COUNTY Jefferson Local SD 4901

Jonathan Alder Local SD4902 London City SD4903 Madison-Plains Local SD 4904

MAHONING COUNTY Austintown Local SD 5001 Boardman Local SD 5002 Campbell City SD5003 Canfield Local SD 5004 Jackson-Milton Local SD 5005 Lowellville Local SD5006 Poland Local SD 5007 Sebring Local SD5008 South Range Local SD 5009 Springfield Local SD 5010 Struthers City SD5011 West Branch Local SD 5012 Western Reserve Local SD5013 Youngstown City SD5014

MARION COUNTY Elgin Local SD 5101 Marion City SD5102 Pleasant Local SD5103 Ridgedale Local SD5104 River Valley Local SD 5105

MEDINA COUNTY Black River Local SD5201 Brunswick City SD 5202 Buckeye Local SD 5203 Cloverleaf Local SD 5204 Highland Local SD 5205 Medina City SD 5206 Wadsworth City SD5207

MEIGS COUNTY Eastern Local SD 5301 Meigs Local SD 5302 Southern Local SD5303

MERCER COUNTY Celina City SD5401 Coldwater Ex Vil SD5402 Fort Recovery Local SD 5406

Marion Local SD 5403 Parkway Local SD 5405

St Henry Consolidated Local SD 5407

MIAMI COUNTY Bethel Local SD5501

Bradford Ex Vil SD 5502 Covington Ex Vil SD5503 Miami East Local SD 5504

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

Tipp City Ex Vil SD 5508 Troy City SD5509

MONROE COUNTY Switzerland of Ohio Local SD 5601

MONTGOMERY COUNTY Brookville Local SD 5701 Centerville City SD5702 Dayton City SD5703 Huber Heights City SD5715 Jefferson Township Local SD 5704 Kettering City SD 5705 Mad River Local SD5706 Miamisburg City SD5707

New Lebanon Local SD 5708 Northmont City SD5709 Northridge Local SD5710 Oakwood City SD5711 Trotwood-Madison City SD 5712

Valley View Local SD5713 Vandalia-Butler City SD5714 West Carrollton City SD5716

MORGAN COUNTY Morgan Local SD 5801

MORROW COUNTY Cardington-Lincoln Local SD 5901

Highland Local SD 5902 Mount Gilead Ex Vil SD 5903 Northmor Local SD 5904

34

MUSKINGUM COUNTY East Muskingum Local SD6001 Franklin Local SD6002 Maysville Local SD 6003 Tri-Valley Local SD 6004 West Muskingum Local SD 6005 Zanesville City SD6006

NOBLE COUNTY Caldwell Ex Vil SD 6101 Noble Local SD 6102

OTTAWA COUNTY Benton-Carroll-Salem Local SD6201 Danbury Local SD 6202 Genoa Area Local SD6203 Middle Bass Local SD6204 North Bass Local SD 6205 Port Clinton City SD6206 Put-In-Bay Local SD 6207

PAULDING COUNTY Antwerp Local SD 6301 Paulding Ex Vil SD 6302 Wayne Trace Local SD6303

PERRY COUNTY Crooksville Ex Vil SD6401 New Lexington City SD 6402 Northern Local SD6403 Southern Local SD6404

PICKAWAY COUNTY Circleville City SD 6501 Logan Elm Local SD 6502

Teays Valley Local SD6503 Westfall Local SD6504

PIKE COUNTY Eastern Local SD 6601 Scioto Valley Local SD 6602 Waverly City SD6603 Western Local SD6604

PORTAGE COUNTY Aurora City SD 6701 Crestwood Local SD6702 Field Local SD6703 James A Garfield Local SD 6704 Kent City SD6705 Ravenna City SD 6706 Rootstown Local SD6707 Southeast Local SD6708 Streetsboro City SD 6709 Waterloo Local SD 6710 Windham Ex Vil SD6711

PREBLE COUNTY College Corner Local SD 6801

National Trail Local SD 6802 Eaton City SD 6803 Preble Shawnee Local SD 6804

Twin Valley Community Local SD6805 Tri-County North Local SD6806

PUTNAM COUNTY Columbus Grove Local SD6901 Continental Local SD 6902

Jennings Local SD 6903 Kalida Local SD 6904

Leipsic Local SD 6905 Miller City-New Cleveland Local SD 6906 Ottawa-Glandorf Local SD6907

Ottoville Local SD6908 Pandora-Gilboa Local SD6909

RICHLAND COUNTY Clear Fork Valley Local SD 7001 Crestview Local SD7002 Lexington Local SD7003 Lucas Local SD7004 Madison Local SD 7005 Mansfield City SD 7006 Ontario Local SD7009

Plymouth Local SD7007 Shelby City SD 7008

ROSS COUNTY Adena Local SD7101 Chillicothe City SD7102 Huntington Local SD7103 Paint Valley Local SD 7104

Scioto Valley Local SD 7105 Union-Scioto Local SD7106 Zane Trace Local SD 7107

SANDUSKY COUNTY Clyde-Green Springs Ex Vil SD7201

Fremont City SD7202 Gibsonburg Ex Vil SD7203 Lakota Local SD 7204 Woodmore Local SD 7205

SCIOTO COUNTY Bloom-Vernon Local SD7301 Clay Local SD7302 Green Local SD 7303 Minford Local SD7304 New Boston Local SD 7305 Northwest Local SD 7306 Portsmouth City SD7307 Valley Local SD 7308 Washington-Nile Local SD7309 Wheelersburg Local SD7310

SENECA COUNTY Bettsville Local SD7401

Fostoria City SD 7402 Hopewell-Loudon Local SD7403

New Riegel Local SD 7404 Old Fort Local SD 7405 Seneca East Local SD7406 Tiffin City SD 7407

SHELBY COUNTY Anna Local SD 7501

Botkins Local SD7502 Fairlawn Local SD7503 Fort Loramie Local SD7504 Hardin-Houston Local SD 7505

Jackson Center Local SD7506 Russia Local SD 7507

Sidney City SD 7508

STARK COUNTY Alliance City SD7601 Canton City SD7602 Canton Local SD7603 Fairless Local SD7604 Jackson Local SD 7605 Lake Local SD 7606 Louisville City SD 7607 Marlington Local SD 7608

Massillon City SD7609 Minerva Local SD7610 North Canton City SD 7611 Northwest Local SD 7612 Osnaburg Local SD7613 Perry Local SD 7614 Plain Local SD7615 Sandy Valley Local SD 7616 Tuslaw Local SD 7617

SUMMIT COUNTY Akron City SD 7701 Barberton City SD 7702 Copley-Fairlawn City SD 7703 Coventry Local SD 7704 Cuyahoga Falls City SD 7705 Green Local SD 7707 Hudson Local SD7708 Manchester Local SD 7706 Mogadore Local SD7709 Nordonia Hills City SD 7710 Norton City SD 7711 Revere Local SD7712 Springfield Local SD 7713 Stow-Munroe Falls City SD 7714 Tallmadge City SD 7715 Twinsburg City SD 7716 Woodridge Local SD 7717

TRUMBULL COUNTY Bloomfield-Mespo Local SD7801 Bristol Local SD 7802 Brookfield Local SD7803 Champion Local SD 7804 Girard City SD7807 Howland Local SD 7808 Hubbard Ex Vil SD7809 Joseph Badger Local SD7810 LaBrae Local SD 7811 Lakeview Local SD 7812 Liberty Local SD 7813

School district income tax in effect for 1998

Lordstown Local SD7814 Maplewood Local SD 7815 Mathews Local SD 7806 McDonald Local SD 7816 Newton Falls Ex Vil SD 7817 Niles City SD7818 Southington Local SD7819 Warren City SD 7820 Weathersfield Local SD7821

TUSCARAWAS COUNTY Claymont City SD7901 Dover City SD 7902 Garaway Local SD7903 Indian Valley Local SD 7904 Newcomerstown Ex Vil SD 7905 New Philadelphia City SD7906 Strasburg-Franklin Local SD7907 Tuscarawas Valley Local SD 7908

UNION COUNTY Fairbanks Local SD 8001

Marysville Ex Vil SD 8002 North Union Local SD8003

VAN WERT COUNTY Crestview Local SD8101 Lincolnview Local SD8102 Van Wert City SD8104

VINTON COUNTY Vinton County Local SD 8201

WARREN COUNTY Carlisle Local SD8301 Franklin City SD8304 Kings Local SD8303 Lebanon City SD 8305 Little Miami Local SD8306 Mason City SD 8307 Springboro Community City SD 8302 Wayne Local SD8308

WASHINGTON COUNTY Belpre City SD8401 Fort Frye Local SD 8402 Frontier Local SD 8403 Marietta City SD8404 Warren Local SD 8405 Wolf Creek Local SD 8406

WAYNE COUNTY Chippewa Local SD8501 Dalton Local SD 8502 Green Local SD 8503 North Central Local SD8504

Northwestern Local SD 8505 Orrville City SD8506 Rittman Ex Vil SD8507 Southeast Local SD8508 Triway Local SD8509 Wooster City SD8510

WILLIAMS COUNTY Bryan City SD8601

Edgerton Local SD 8602 Edon-Northwest Local SD8603 Millcreek-West Unity Local SD8604 Montpelier Ex Vil SD8605 North Central Local SD8606

Stryker Local SD 8607

WOOD COUNTY Bowling Green City SD8701

Eastwood Local SD 8702 Elmwood Local SD8703

Lake Local SD 8704 North Baltimore Local SD8705 Northwood Local SD8706 Otsego Local SD8707

Perrysburg Ex Vil SD 8708 Rossford Ex Vil SD 8709

WYANDOT COUNTY Carey Ex Vil SD 8801

Mohawk Local SD8802 Upper Sandusky Ex Vil SD8803

35

To Determine the School District of Residence

COUNTY BOARD OF ELECTIONS

Adams 937-544-2633 Allen 419-223-8530 Ashland 419-282-4224 Ashtabula 440-576-6915

Athens 740-592-3201 Auglaize 419-738-9231 Belmont 740-676-1025 Brown 937-378-3008

Butler 513-887-3700 Carroll 330-627-2610 Champaign 937-652-1369 Clark 937-328-2491 2492 2604

Clermont 513-732-7275 Clinton 937-382-3537 Columbiana 330-424-1448 Coshocton 740-622-1117

Crawford 419-562-8721 Cuyahoga 216-443-3200 Darke 937-548-1835 Defiance 419-782-2906 8543

Delaware 740-368-1780 Erie 419-627-7601 Fairfield 740-687-7000 Fayette 740-335-1190

Franklin 614-462-3100 Fulton 419-335-6841 Gallia 740-446-1600 Geauga 440-285-2222 ext 5930

Greene 937-376-7470 Guernsey 740-432-2680 Hamilton 513-632-7031 Hancock 419-422-3245

Hardin 419-674-2211 Harrison 740-942-8866 Henry 419-592-7956 Highland 937-393-9961

Hocking 740-380-8683 Holmes 330-674-5921 Huron 419-668-8238 Jackson 740-286-2905

Jefferson 740-283-8522 Knox 740-397-2188 Lake 440-350-2700 Lawrence 740-532-0444

Call the County Board of Elections

COUNTY

Licking Logan Lorain Lucas

Madison Mahoning Marion Medina

Meigs Mercer Miami Monroe

Montgomery Morgan Morrow Muskingum

Noble Ottawa Paulding Perry

Pickaway Pike Portage Preble

Putnam Richland Ross Sandusky

Scioto Seneca Shelby Stark

Summit Trumbull Tuscarawas Union

Van Wert Vinton Warren Washington

Wayne Williams Wood Wyandot

BOARD OF ELECTIONS

740-349-8683 937-599-7255 440-244-3186 440-322-8228 419-213-4001

740-852-9424 330-783-2474 740-387-9631 330-722-9278

740-992-2697 419-586-2215 937-332-6926 740-472-0929

937-225-5656 740-962-3116 419-946-4026 740-455-7120

740-732-2057 419-734-6880 419-399-8230 740-342-2134

740-474-1100 8077 740-947-4512 2039 330-297-3511 937-456-8117

419-523-3343 419-774-5530 740-775-2350 419-334-6180

740-353-4178 419-447-4424 937-498-7207 330-438-8683

330-643-5200 330-369-4050 330-343-8819 937-642-2836

419-238-4192 740-596-5855 513-695-1358 740-374-6828

330-287-5480 419-636-1854 419-354-9120 419-294-1226

36 70998

n

n

I I I

I I I I

I I I I I I

I I I I I I I I

I I I

I I I I

I I I I

I I I I I

1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 i i 1 1 1

- 111111111111

IT-10 OHIO Information Notice 1998 For the year January 1-December 31 1998 or other taxable year beginning ________________________ 1998 and ending ________________________ 19_____

TY

PE

OR

PR

INT

TY

PE O

R P

RIN

T

Your first name Initial Last name Your social security number Filing Statusmdashcheck only one

n Single Notice

n Joint Notice

If a joint notice spousersquos first name Initial Last name Spousersquos social security number

Home address (number and street) PLACE LABEL HERE Apt No Ohio county

City town or post office state and ZIP code Ohio Public School District Number

s

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 7

I AM NOT REQUIRED TO FILE A 1998 OHIO INCOME TAX RETURN BECAUSE

1 I MOVED OUT OF THE STATE OF OHIO IN 1997 AND HAD NO INCOME IN OHIO DURING 1998

I MOVED TO ______________________________ DATE MOVED ______________________________

2 IN 1998 I WAS A RESIDENT OF ONE OF THE FOLLOWING STATES (CIRCLE STATE) KENTUCKY INDIANA WEST VIRGINIA MICHIGAN OR PENNSYLVANIA AND I 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 WE MAY ASK YOU LATER ON 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 1998

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)

OHIO IT-40P 1998PINCOME TAX PAYMENT VOUCHER Please use UPPER CASE letters to print the first three letters of

Taxpayerrsquos last name Spousersquos last name Your first name Initial Last name

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

(if joint filing)

Your Social Security Number

Spousersquos Number

(if joint filing)

Dollars Cents Return this voucher with check or money order payable to TREASURER OF STATE OF OHIO and mail to AMOUNT OF OHIO DEPrsquoT OF TAXATION PO BOX 182131 COLUMBUS OHIO 43218-2131 PAYMENT

s $

37

HOW TO GET OHIO TAX INFORMATION Do you want information by telephone - FAST FAST (Fast Answers about State Taxes) is an auto-mated phone system where you can get the status of your 1998 refund or get answers to the 23 most fre-quently asked tax questions Recorded tax information will be available 24 hours a day seven days a week

How do I use FAST to get refund information You can check on the status of your 1998 Ohio Income Tax refund by calling toll free 1-800-282-1784 You will be required to provide your social security number and your refund amount We will then tell you if your refund has been processed and when you can expect your refund Refund information will occasionally not be available due to system maintenance Refund pro-cessing takes from six to eight weeks You are limited to one refund information call every three days

Do you want to access us on the Internet Visit the State of Ohio Internet Web Site at wwwstateohustax You can get answers to the 23 most frequently asked tax questions as well as tax forms Publications Information Releases Tax Rules and Statistics

Do you want to visit us in person The addresses for our district offices are found on page 39 of this booklet

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 to a tax question If you write be sure to include your social security number Our address is found on page 39 of this booklet

How do I use FAST to answer a tax question You can listen to answers for the following 23 most frequently asked questions by calling toll free 1-800-282-1780 A pre-recorded message will follow each

Forms Information bull Where can I pick up Ohio income tax forms bull How can I get a copy of my Ohio income tax return bull What should I do if I need a paper copy of my

Telefile return

Filing Requirements bull I moved into Ohio last year How do I file bull How can I get an extension of time to file my Ohio

income tax return bull Where do I send my Ohio income tax return bull I never received a W-2 form What do I do bull What should I do if I need to correct my Telefile

return bull What should I do if the IRS examined and changed

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

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

an Ohio return bull Can my children claim themselves on their Ohio

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

Refund Problems bull I moved since I filed my Ohio return How can I get

my refund bull My spouse passed away but my refund check has

both our names on it What should I do bull Irsquom due a refund Do I still need to file an Ohio

income tax return bull Irsquove either lost my refund check or it was stolen

What should I do

Payment Information bull Why was my Ohio withholding disallowed bull Should I file my Ohio income tax return even though

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

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

income taxes bull Can I pay my taxes with a credit card

Ohio School District Information bull How do I find out what school district I live in bull What do I do if my employer mistakenly withheld

Ohio school district income tax

38

ii11imi111 11111 11 11 111 1

0

TAXPAYER ASSISTANCE

By Internet STATE OF OHIO INTERNET WEBSITE

Tax Forms Instructions wwwstateohustax FAST Tax Questions

By Phone TOLL FREE TELEPHONE NUMBERS

Toll Free 24 Hour Refund Hotline 1-800-282-1784 Toll Free Form Requests 1-800-282-1782 Toll Free Tax Questions 1-800-282-1780

Walk-in Ohio Department of Taxation District Office Locations Walk-in services are available at all office locations Monday through Friday 800 am to 500 pm

AKRON DISTRICT OFFICE CINCINNATI DISTRICT OFFICE CLEVELAND DISTRICT OFFICE 161 South High Street 900 Dalton Avenue at West 8th Street 615 West Superior Avenue Suite 501 Cincinnati Ohio 45203-1171 Fifth Floor Room 570 Akron Ohio 44308-1600 Cleveland Ohio 44113-1891

COLUMBUS DISTRICT OFFICE DAYTON DISTRICT OFFICE LIMA DISTRICT OFFICE 1880 East Dublin-Granville Road Centre City Offices 1303 Bellefontaine Avenue Columbus Ohio 43229-3529 15 East Fourth Street Room 510 Lima Ohio 45804-3199

Dayton Ohio 45402-2162

TOLEDO DISTRICT OFFICE YOUNGSTOWN DISTRICT OFFICE ZANESVILLE DISTRICT OFFICE One Government Center Stambaugh Building 601 Underwood Street Suite 1400 44 Federal Plaza Central 300 Zanesville Ohio 43701-3786 Toledo Ohio 43604-2232 Youngstown Ohio 44503-1651

Written Ohio Department of Taxation Taxpayer Services Mailing address

Ohio Department of Taxation Taxpayer ServiceCentral Registration Division Taxpayer Services Response Section PO Box 182382 Columbus Ohio 43218-2382

For Deaf Hard of Hearing or Speech Impaired who use TTY or TDD only Please contact the Ohio Relay Service at 1-800-750-0750 and give the Communication Assistant the Ohio Department of Taxation telephone number that you wish to contact

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 loca-tions in your area call the Internal Revenue Service at 1-800-829-1040 If you received an Ohio andor Federal income tax pack-age in the mail take them with you when you go for help

The Ohio Department of Taxation is an Equal Opportunity Employer

39

OHIO Department of Taxation Columbus Ohio 43270

  • Untitled
    • 2
Page 6: Individual Income Tax · Individual Income Tax Forms and Instructions This booklet contains 2 copies of Form IT-1040, the standard Ohio income tax form AND Form IT-1040 EZ, the short

bull bull 1 -~ I bullbull

ast Will And Testament

Form 1310 ~ tatement of Person Claiming Refund

How do Investors in a Pass-Through Entity Report Income A pass-through entity is generally a partnership S corporation or limited liability company treated as a partnership for fed-eral income tax purposes Investors in a pass-through entity must file Form IT-1040 However such investors do not have to file Form IT-1040 if ALL of the following apply

the investor is a full year nonresident AND the pass-through entity files Form IT-4708 on behalf of the investor AND the investor has no other Ohio source income or if the investor has other Ohio source income that income is also

reported on other IT-4708rsquos

How do Nonresidents or Part-Year Residents Engaged in Business Apportion Income A nonresident or part-year resident who is engaged in business (directly or through a partnership S corporation or limited liability company) with activities inside Ohio must apportion their income inside of and outside of Ohio If you are an investor who files Form IT-1040 you may use Form IT-2023 to help determine the proper amount of credit to claim in Schedule D of Form IT-1040

What If a Taxpayer Has Died If a taxpayer died before filing a return for 1998 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 administrator or anyone who is in charge of the deceased personrsquos property Use the same form and filing status that the taxpayer would have used if living 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 cer-tificate 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 decedent or add an execu-torrsquos name)

What if I Need More Time to File If you need more time to file your Ohio return you must first qualify for an extension of time to file your federal 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 have 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 Even if you qualify for and elect to take a federal and Ohio extension of time to file your tax return you must pay the bal-ance of your Ohio income tax by April 15 1999 Ohio Form IT-40P should accompany your payment Be sure you write your social security number on your check and the phrase ldquo1998 IT-40P Paymentrdquo You must file a standard Form IT-1040 to claim the IT-40P payment You will owe interest and could owe penalties on any amount of the 1998 tax which you do not pay by April 15 1999 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

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 fail to file your Ohio Income Tax Return by 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 1999 However this penalty may not apply if you 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 1999) 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 1998 is 9 and for 1999 is 8

$ May I Round to the Nearest Dollar Yes In rounding to the nearest whole dollar drop any cents less than 50 cents Increase amounts from 50 cents to 99 cents to the next higher dollar

6

Tbull 1040X Ohio Amended ncome Tax Return

Estimate Yes or No

Do I Have to Pay Estimated Tax in 1999 You must pay estimated tax if your 1998 tax after withholding will be more than $300 If you are required to pay estimated tax file a 1999 Ohio Estimated Income Tax Return (Form IT-1040ES) You can get this form from one of the offices listed on page 39 of this booklet CAUTION 1999 estimated tax payments are due on April 15 1999 June 15 1999 September 15 1999 and January 18 2000 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 1999 tax after withholding is less than $300 File a revised Form IT-4 (Employee Withholding Exemption Certificate) with your employer

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 1998 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 9

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 off the Internet (see page 2 letter) or by contacting one of the offices listed on page 39 of this book-let If you correct your federal income tax return or if you are audited by the Internal Revenue Service you must file Ohio Form IT-1040X 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 penal-ities be sure to file your Ohio amended return within 60 days of the final determination of the federal change

Do I Have to File a School District Income Tax Form Certain Ohio school districts have an additional income tax These school districts are marked with an asterisk () on pages 33 to 35 in this booklet If you lived in one of these districts during all or part of 1998 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 that 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 page 39 of this booklet

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 holderrsquos spouse and qualified dependents A medical savings account can be opened by or on behalf of a person that participates in either a sick-ness and accident plan a plan offered by a Health Maintenance Organization 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 a federally or state chartered bank savings and loan association savings bank or credit union a trust company authorized to act as fiduciary an insurer authorized under Ohiorsquos insurance laws a dealer or a salesperson licensed under Ohiorsquos securities laws an administrator licensed under Ohiorsquos third party administrator law a certified public accountant an employer that administers an employee benefit plan or a health maintenance organization Account holders are generally permitted to withdraw the funds at any time for any reason However account administra-tors may not release any funds during the year of deposit except for reimbursement of eligible medical expenses Any withdrawals for a non-qualifying medical purpose may result in increased Ohio taxes 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 qualified dependent is any of the following the account holderrsquos child if under 19 years of age or if under 23 years of age if a full-time student at an accredited

college or university the account holderrsquos child who is not self-sufficient due to physical or mental disorders or impairments or 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

7

Your social security number

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 always presentto ensure that your social security

number is entered correctly onto our computer files

651-00-1492 59 KENNETH L SMITH 300 HOMETOWN OH

Your name and address

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

CAR-RT SORT CR01

2503

45300-3253

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

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

Instructions for top of the forms Name address social security number and county

Did you receive a label with the correct information

YES NO ccedilccedilAfter 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 spousesrsquo 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 live

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 qualifying widow(er) 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

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 33 34 and 35 of for the majority of 1998 and write it in the space provided this booklet Non-residents should enter 9999 in the space provided

8

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 1998 in the space provided

Part Year Resident Mark this box if you moved into or out of Ohio during 1998 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 21) 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 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 Form IT-1040 or Line 10 of Form IT-1040EZ) of $1 or more you may choose to have $1 go to this fund by checking the YES box on the return If you file a joint return and have tax (line 14 of Form IT-1040 or Line 10 of Form IT-1040EZ) 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 We ask for tax return information to carry out Ohiorsquos income tax laws We need this information to figure and collect the right

The Privacy Act says that when we ask you for information we amount of tax We may give this information to the Internalmust first tell you our legal right to ask for the information why Revenue Service the Ohio Attorney General tax agencies inwe are asking for it and how we will use the information We Ohio cities other states and provinces the US Department ofmust also tell you what could happen if we do not receive it and Justice and other federal agencies as provided by lawwhether your response is voluntary required to obtain a bene-fit or mandatory under the 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 youThis notice applies to all papers you file with us including this may be charged penalties and in certain cases you may betax return It also applies to any questions that we need to ask subject to criminal prosecution We may also have to disallowyou so we can complete correct or process your return figure the exemptions exclusions credits deductions or adjustmentsyour tax and collect tax interest and penalties shown on the tax return This could make the tax higher or delay Our legal right to ask for information is Ohio Revised Code sec- any refund Interest and penalty may also be charged tion 574708(F) This section says that you must file a return or Keep this notice with your records It may help you if we ask forstatement with us for any tax for which you are liable and that further information If you have any questions about the rules foryou must show your social security number on what you file filing or giving information please call or visit any of our officesThis 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

9

0

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

Personal and Dependent Exemption Worksheet Line 1 Personal exemption for yourself 950 Line 2 If joint return enter $950 for your

spouse Line 3 Number of dependents that you

claim _____ times $1050 Line 4 Total of lines 1 2 and 3 Enter the amount shown on line 4 of this worksheet on line 4 of your form IT-1040EZ

1 $________

2 $________

3 $________ 4 $________

Enter the amount from your 1998 federal income tax return

Use Form 1040 line 33 OR Form 1040A line 18 OR Form 1040EZ line 4 OR Form 1040-TEL adjusted gross income

STOP In all cases your line 1 must match your federal adjusted gross income reported on your federal

income tax return There are no exceptions to this requirement

EZ Line 2 mdash State or Municipal Overpayments

Deduct on line 2 the amount of state and municipal income tax overpayments appearing on line 10 of your Federal Form 1040

EZ Line 3 mdash Ohio Adjusted Gross Income

Deduct line 2 from line 1

EZ Line 4 mdash Exemptions and Dependents

Personal Exemption for You and Your Spouse You get a personal exemption of $950 for yourself and an additional $950 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

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 tax return You get a $1050 deduction for each dependent exemption Note that the amount allowed for a dependent exemption is differ-ent than the amount allowed for a personal exemption Write the number of your dependents on line 3 of the personal and dependent worksheet

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 parentsrsquo Ohio tax return may claim the $950 personal exemption on their own Ohio tax return and their parents may use the $1050 dependent exemption for that same child on the par-entsrsquo Ohio tax return

EZ Line 5 mdash Ohio Taxable Income

Subtract line 4 from line 3 If the amount on line 4 is larger than line 3 enter ldquo0rdquo on line 5 You do not owe any Ohio income tax If you had Ohio tax withheld you must complete the rest of the return to get a refund

EZ Line 6 mdash Ohio Tax before Credits

Figure your tax on your Ohio taxable income using the tax tables on pages 22 through 32 If your taxable income is less than $100000 your tax

has been figured for you as shown in Table 1 If your taxable income is $100000 or more you must

use Table 2

EZ Line 7 mdash Exemption Credit

Multiply your total number of personal and dependent exemptions by $20 and enter the amount on line 7

EZ Line 8 mdash Tax less Exemption

Subtract line 7 from line 6 If your total credit on line 7 is larger than your tax on

line 6 enter a ldquo0rdquo on line 8 and line 10

EZ Line 9 mdash Joint Filing Credit

If you are a married couple filing a joint Ohio income tax return you may be entitled to a joint filing credit You can take this credit only if each spouse has Ohio Adjusted Gross Income of $500 or more not counting income from interest dividends royalties rents capital gains and state or munici-pal income tax refunds Find your Ohio taxable income in the first column on the following page The second column then tells you what percent of your tax on line 8 will be your Joint Filing Credit Multiply your tax by this percent and enter the amount on line 9 Enter the percent in the space provided

10

ii DIVISION OF

WILDLIFE

Natural Areas

~bullI5J bull Check Us

EZ Line 9 mdash Joint Filing Credit Contrsquod

If you do not qualify for the Joint Filing Credit enter ldquo0rdquo on line 9

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 8 More than $25000

but not more than $50000 15 of line 8 More than $50000

but not more than $75000 10 of line 8 More than $75000 5 of line 8 The credit is limited to a maximum of $650

EXAMPLE If your Ohio taxable income on line 5 was $23000 AND the tax amount on line 8 is $48600 THEN the Joint Filing Credit will be $48600 X 20 = $9720

If either spouse does not have a W-2 form showing $500 or more of Ohio income you must attach a separate statement to your return explaining what the income is

EZ Line 10 mdash Tax less Joint Filing Credit

Subtract line 9 from line 8

EZ Line 11 mdash Ohio Tax Withheld

Enter the total amount of Ohio tax withheld This is shown normally on your tax statement (W-2 W-2G or 1099R) Form(s) in box 18 ATTACH READABLE STATE copies of your W-2

W-2G OR 1099R Forms to the front of Form IT-1040EZ You cannot claim taxes withheld for another state or a

city or a school district on the Ohio return

EZ Line 12 mdash Refund

If line 11 is larger than line 10 you have a refund Subtract line 10 from line 11 and enter the amount of your refund on line 12

CAUTION If you move after filing your tax return and you are expecting a refund notify the Post Office servic-ing your old address Fill out a change of address form at the Post Office

EZ Line 13 mdash Amount You Owe

If line 10 is larger than line 11 you owe more tax Subtract line 11 from line 10 and enter the tax you owe on line 13

Caution You may be charged interest penalty for not paying enough tax during the year You may have to pay an interest penalty if the Amount You Owe (line 13) is more than $300 and both of the following apply

The amount of your 1998 Ohio tax withheld (line 11) is less than 90 of your 1998 tax (line 10) less $300 and

The amount of your 1998 Ohio tax withheld was less than 100 of your 1997 tax (line 14 1997 IT-1040 or line 2 1997 IT-1040EZ) less $300

If you owe an interest penalty you may choose to have us calculate the interest penalty for you and we will send you a bill However if you want to figure your interest penalty yourself on the Ohio Form IT-2210 you must file the stan-dard Form IT-1040 to do so

EZ Line 14 and 15 mdash Wildlife and Natural Areas Donations Checkoff

If you have a refund on line 12 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 confidentiality of your tax return these programs cannot know who donates and are therefore unable to thank you directly for your dona-tions They wish to express their sincere appreciation to those taxpayers who supported the protection of Ohiorsquos natural her-itage last year

Line 14 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 and conduct research projects of critical importance to wildlife populations

Line 15 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 Give nature a chance -support natural areas CAUTION You should not deduct the amount of your donation from your refund Any donations shown will automatically reduce the amount of the refund that will be sent to you If you decide to donate this decision is final If you do not wish to donate leave lines 14 and 15 blank If you do not have a refund on line 12 but you want to donate to protect Ohiorsquos natural heritage DONrsquoT DO IT ON YOUR INCOME TAX FORM A more complete explanation of the Natural Areas and Wildlife checkoff donations including how to donate when you donrsquot have a refund can be found in the IT-1040 line instruction for lines 21 and 22 on pages 14 and 15

11

0

950

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

Enter the amount from your 1998 federal income tax return

Use Form 1040 line 33 OR Form 1040A line 18 OR Form 1040EZ line 4 OR Form 1040-Tel adjusted gross income

In all cases your line 1 must match your federalSTOP 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 45) on the back of the return has a list of additions and deductions to your Ohio income Turn to pages 16 17 and 18 and read the additions required and the deductions to which you may be entitledbull 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 45 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 $950 for yourself and an additional $950 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

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 a $1050 deduction for each dependent exemption Note that the amount allowed for a dependent exemption is different than the amount allowed for a personal exemption Write the number of your dependents on line 3 of the person-al and dependent exemption worksheet

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 parentsrsquo Ohio tax return may claim the $950 personal exemption on their own Ohio tax return and their parents may use the $1050 dependent exemption for that same child on the par-entsrsquo Ohio tax return

Personal and Dependent Exemption Worksheet Line 1 Personal Exemption for yourself 1 $________ Line 2 If joint return enter $950 for your

spouse 2 $________ Line 3 Number of dependents that you

claim _____ times $1050 3 $________ Line 4 Total of lines 1 2 and 3 4 $________ Enter the amount shown on line 4 of this worksheet on line 4 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 22 through 32 bull If your taxable income is less than $100000 your tax has

been figured for you as shown in Table 1 on pages 22 through 31 or you may use Table 2 on page 32

bull If your taxable income is $100000 or more you must use Table 2 on page 32 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 19and 20 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 53 onto line 7 bull If you have no credits from Schedule B enter ldquo0rdquo on line 7

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 and line 14

12

0

0

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 below The second col-umn 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 pro-vided This credit is limited to a maximum of $650

If you have deducted an amount on Schedule A ofSTOP your Ohio return you may not be entitled to the joint filing credit unless each spouse has other sources of qual-ifying income totaling $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 not qualify for Ohiorsquos joint filing credit However if Mary had another source of qualifying income of $500 or more not deducted in Schedule A the Brownrsquos would qualify for the credit mdash If you do not qualify for the Joint Filing Credit enter ldquo0rdquo on line 11 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 $48600 THEN The Joint Filing Credit will be $48600

x 20 $9720 = 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 21 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 ldquoSrdquo corporation or a limited liability compa-ny you may qualify for a business credit Nonrefundable business credits must be calculated on Schedule E (available at any of our offices listed on page 39 of this booklet) A refundable Jobs Credit is available for qualifying businesses See the instructions for line 17a for further information NONREFUNDABLE BUSINESS CREDITS INCLUDE bull Credits for manufacturing bull Enterprise Zone Credits

investments bull Credits for Child Care 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 If your total credits on line 13 are more or equal to your tax on line 12 enter ldquo0rdquo on line 14

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 W-2G or 1099R) Form(s) in box 18bull ATTACH READABLE STATE copies of your W-2

W-2G 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 1998 and Amount of 1997 Overpayment Credited to 1998

Enter the total estimated income tax payments submitted on your 1998 Form IT-1040ES including payments made on Form IT-40P plus any overpayment you credited to 1998 from your 1997 IT-1040 line 23

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

Line 17a 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 17a 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

1313

0

ik DIVISION OF

WILDLIFE

Natural Areas

~middotI~ - Check Us

Line 17b mdash Refundable Pass-Through Entity Credits

If you are a direct or indirect investor in a pass-through enti-ty that filed and paid Ohio tax on Form IT-4708 (Master Return for Pass-through Entities) or Form IT-1140 you should enter the amount of tax paid on your behalf Investors who claim this credit for taxes paid on their behalf must attach Federal K-1rsquos which reflect the amount of Ohio tax paid The K-1 should show the amount of the distributive share of income the amount of Ohio tax paid the legal name of the entity and the entityrsquos federal employer identification num-ber (FEIN) Enter the total of lines 17a and 17b on line 17

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 1998 Ohio tax withheld including pass-through entity tax withheld (lines 15 and 17b 1998 IT-1040) is less than both of the fol-lowingbull 90 of your 1998 Ohio income tax (line 14 1998 IT-

1040) less $300 andbull 100 of your 1997 Ohio income tax (line 14 1997 IT-

1040 or line 2 1997 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 find that you owe an interest penalty we will send you a bill mdash but see ldquolowering your interest 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 1998 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 returnbull 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

If you have an overpayment on line 20 of your 1998STOP Form IT-1040 but 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 1999) or the net amount on line 24

Line 21 and 22 mdash Wildlife and Natural Areas Checkoff

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 and conduct research projects of critical importance to wildlife populations Donations to this fund have enabled the Division of Wildlife to increase the number of nesting bald eagles reintroduce river otters peregrine falcons paddlefish and trumpeter swans With 127 animals classifed as endangered in the state and crit-ical habitat being lost to development the effort is far from fin-ished Please join us in securing a future for wildlife currently in jeop-ardy by making a donation Your financial help will benefit native wildlife and enhance the quality of life for all Ohioans

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

14

0

0

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

A donation will reduce the amount of the refundSTOP 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 nature preserves scenic rivers

and endangered species protection make your check out to Natural Areas and Preserves Special Account

bull If you want to donate to endangered wildlife species and biodiversity projects make your check out to Nongame and Endangered Wildlife 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 1999 Estimated Income Tax

You may apply part or all of your overpayment on line 20 to your 1999 Ohio Income Tax Enter on line 23 the amount of the overpayment that you want to apply to 1999 However if you want to credit your entire overpayment to 1999 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

If you move after filing your tax return and you areSTOP expecting a refund notify the Post Office serving

your old address Fill out a change of address form for the Post Office

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

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

ccedilccedil

15

0

0

Schedule AmdashAdjustments to Income Additions

Line 25 mdash Government Interest or Dividends from Other States

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

Line 26 mdash US Government ObligationsComplex Trust Income

Enter interest or dividends on obligations of the United States government that are exempt from federal taxation but not exempt from state taxation Attach an explanation Also 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 27 mdash Pass-Through Entity Addback

Add any Form IT-1140 taxes shown on your Federal K-1rsquos

Line 28 mdash Losses on Ohio Public Obligations

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

Line 29 mdash Non-qualifying Medical Savings Account Withdrawals

SEE WORKSHEET ON PAGE 18

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

Deductions Any amounts deducted on lines 31 through 43 mustSTOP be included in your Federal Adjusted Gross Income

line 1 of the Ohio Return

Line 31 mdash Federal Interest and Dividends

Enter interest income (included in line 1) from obligations issued by the United States government or its possessionster-ritories 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 list-ing Examples of interest income that are not deductible bull Interest paid by the IRS on a federal income tax refundbull 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 you were a full year resident of one of these states bull your only source of income was from wages salaries tips

or commissions and bull you did not have Ohio tax withheld

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 line 32

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 nonresident credit in Schedule D

Note Residents of these neighboring states who work in Ohio should complete Form IT-4NR and give it to their employer to stop Ohio withholding for 1999

Wages salaries tips and commissions earned bySTOP Ohio residents in these neighboring 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 the amount withheld for the other state on line 15

Line 33 mdash State or Municipal Refund

Deduct on line 33 the amount of state and municipal income tax overpayments appearing on line 10 of your Federal Form 1040

Line 34 mdash Disability and Survivorship Benefits

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 considered retirement or pension benefits and are no longer deductible (See instructions for line 46 for the proper treat-ment of retirement benefits)

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

16

0

0

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 Benefitsbull Tier I and Tier II Railroad Retirement Benefits bull Supplemental Railroad Retirement Benefits bull Dual Railroad Retirement Benefits bull Railroad Disability and Unemployment Benefits

Line 37 mdash Interest from Ohio Public and Purchase Obligations and the Gain from the Sale or Disposition of Ohio Public Obligations

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 1998 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 1997 federal income tax return In 1998 he received a reimbursement of $200 of the medical expenses from his insurance company which he reported as income on line 21 of his 1998 federal income tax return Mr Brown is entitled to deduct the $200 reimburse-ment on line 39 of his Ohio income tax return

Do not deduct on this line state or municipal incomeSTOP tax overpayments (see line 33)

Line 40 mdash Repayment of Income Reported in a Prior Year

Deduct interest income earned from Ohio Public and Purchase Obligations if the interest income is included in your Federal Adjusted Gross Income You may also deduct any gains resulting from the sale or disposition of Ohio Public 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 1998 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)

If in 1998 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 1998 federal income tax return for the amount repaid or you claimed a tax credit on your 1998 federal income tax return based upon the amount repaid and

bull The repayment has not otherwise reduced your Federal Adjusted Gross Income for 1998 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 1997 and included the bonus in his 1997 Federal Ad-justed Gross Income In 1998 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 1998 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 your 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

If you were eligible to participate in any health planSTOP maintained by your or your spousersquos employer for

any month or part of a month in 1998 amounts paid for health insurance coverage for that month cannot be used to figure this deduction

17

Self-employed Health Insurance Cost Worksheet

1 Enter the total amount you paid in 1998 for health insurance coverage for 1998 for you your spouse and dependents 1_______

2 a Enter your net profit and other earned income from your 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 27 of your Federal Form 1040 for the self-

employment tax deduction 2b_______ c Enter any amount you claimed on line 29

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 28 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 be able to deduct the amount of funds you deposit-ed into a medical savings account or the amount deposited by your employer on your behalf If filing a joint return your spouse may also be able to deduct hisher funds deposited into hisher medical savings account For 1998 the maximum amount of deposited funds you may be able to deduct is $3149 If filing a joint return each spouse may be able to deduct up to $3149 of deposited funds into hisher separate account for a maximum of $6298

Also any investment income or interest earned on the funds deposited into a medical savings account is deductible if the income is included in your Federal Adjusted Gross Income line 1 of your Ohio Form IT-1040

To determine if you are eligible for this deduction complete the medical savings account worksheet on this page

For further information please see the question ldquoWhat is a Medical Savings Account and what are the qualificationsrdquo on page 7 of this booklet

Example John and Mary Brown file a joint tax return for 1998 John contributed $2000 to his medical savings account while Mary contributed $5000 to hers Johnrsquos account earned $120 in interest and Maryrsquos earned $300 which were includ-ed in their Federal Adjusted Gross Income They would be entitled to a Medical Savings Account deduction of $5569 ($2000 for John and $3149 for Mary plus the interest income of $420)

Medical Savings Account Worksheet

1 Amount you contributed during 1998 but no more than $3149 ________

2 If joint return amount your spouse contributed during 1998 but no more than $3149 ________

3 Amount of Medical Savings Account earnings included in line 1 of your 1998 Ohio Form IT-1040 ________

4 Sub-total (add lines 1 2 and 3) ________ 5 1998 withdrawals from the account for

non-medical purposes (see note below) ________ 6 If line 5 is less than line 4 subtract line 5 from

line 4 and enter here and on line 42 of Schedule A of Form IT-1040 ________

7 If line 4 is less than line 5 subtract line 4 from line 5 and enter here and on line 29 of Schedule A of Form IT-1040 ________

Note If any prior year contribution exceeded the deductible limit for that year please contact the Ohio Department of Taxation to help you determine the amount you should enter on line 5 of this worksheet

Line 43 mdash Individual Development Account Program

You may deduct matching contributions to another personrsquos Individual Development Account when the account has been established by a County Department of Human Services This program was established for the purpose of providing match-ing funds for qualified program participants For further information about this program contact your local County Department of Human Services

Line 44 mdash Total Deductions

Enter the total of lines 31 through 43

Line 45 mdash Net Adjustments If line 30 is LARGER THAN line 44 subtract line 44 from line 30 and enter the amount on line 45 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 44 subtract line 30 from line 44 and enter the difference on line 45 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

18

0

0

Schedule BmdashCredits Line 46 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 47 mdash Senior Citizen Credit

You may claim a $50 credit if you were 65 years of age or older prior to January 1 1999 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

Line 48 mdash Lump Sum Distribution Credit

This credit is available only to individuals 65 years of age or older before January 1 1999 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

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 1999 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

If you take this credit you cannot take the $50 STOP Senior Citizenrsquos Credit on this yearrsquos return or any

future yearrsquos return

Line 49 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

If line 3 on the front of the Ohio Form IT-1040 is STOP $40000 or more yoursquore not entitled to this credit

1998 Child and Dependent Care Worksheet

A Enter the amount of Federal Child and Dependent Care Credit shown on your Federal Form 1040A line 26 or your Federal Form 1040 line 41 A$________

B If line 3 of your Ohio IT-1040 is less than $20000 enter 100 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 49 (schedule B) on the back of Form IT-1040 C$________

19

0

Line 50 mdash Lump Sum Retirement Income Credit

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 1998 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 page 39 of this booklet

Line 51 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

Such training qualifies for this credit only if you canSTOP 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

1998 Job Training Credit Worksheet

1 Enter the amount you paid during 1997 and 1998 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 51 Schedule B on the 1997 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 51 of Ohio Form IT-1040

Line 52 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 The max-imum credit is $50 (for single or married separate filers) and $100 (for married filing joint returns if both spouses made contributions of $50 or more) regardless of the amount of the contribution

You can claim the credit on the back of Form IT-1040 line 52

Line 53 mdash Total Credits Enter the total of lines 46 through 52 on line 53 and on line 7 on the front of the return

20

0

Schedule CmdashResident Credit Line 54

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 57 or 57a

Enter the portion of Ohio Adjusted Gross Income from line 3 that is subjected to tax 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

Do not include wages salaries tips or commissionsSTOP 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 55

Enter Ohio Adjusted Gross Income from line 3

Line 56 Divide 54 by line 55

Line 57 Multiply line 56 by the amount on line 12 on the front of the return Enter the amount on line 57

Line 57a Enter the amount of 1998 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 57b Enter the smaller of line 57 or line 57a 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 1998 income tax return below line 57b 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 58

Line 58 Enter the portion of Ohio Adjusted Gross Income from line 3 that was not earned or received in Ohio

Line 59

Enter Ohio Adjusted Gross Income from line 3

Line 60 Divide line 58 by line 59

Line 61 Multiply line 60 by the amount on line 12 on the front of the return Enter the amount on line 61 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 57b and 61 on line 13

21

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax least less is

than

Tax After Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

Up to $1000 $2000 $4000 $6000

$ 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 4 500 550 4 550 600 4 600 650 5 650 700 5 700 750 5 750 800 6 800 850 6 850 900 7 900 950 7 950 1000 7

$ 0 1 1 1 2 2 2 3 3 3 4 4 4 5 5 5 6 6 6 7

$ 2000 $ 2050 $ 15 $ 14 2050 2100 15 14 2100 2150 16 14 2150 2200 16 15 2200 2250 17 15 2250 2300 17 15 2300 2350 17 16 2350 2400 18 16 2400 2450 18 16 2450 2500 18 17 2500 2550 19 17 2550 2600 19 17 2600 2650 20 18 2650 2700 20 18 2700 2750 20 18 2750 2800 21 19 2800 2850 21 19 2850 2900 21 19 2900 2950 22 20 2950 3000 22 20

$ 4000 $ 4050 $ 30 $ 27 4050 4100 30 27 4100 4150 31 28 4150 4200 31 28 4200 4250 31 28 4250 4300 32 29 4300 4350 32 29 4350 4400 33 29 4400 4450 33 30 4450 4500 33 30 4500 4550 34 30 4550 4600 34 31 4600 4650 34 31 4650 4700 35 31 4700 4750 35 32 4750 4800 35 32 4800 4850 36 32 4850 4900 36 33 4900 4950 37 33 4950 5000 37 33

$ 6000 $ 6050 $ 52 $ 47 6050 6100 53 48 6100 6150 54 49 6150 6200 55 49 6200 6250 55 50 6250 6300 56 51 6300 6350 57 51 6350 6400 58 52 6400 6450 58 53 6450 6500 59 54 6500 6550 60 54 6550 6600 61 55 6600 6650 61 56 6650 6700 62 56 6700 6750 63 57 6750 6800 64 58 6800 6850 64 58 6850 6900 65 59 6900 6950 66 60 6950 7000 66 60

$1000 $3000 $5000 $7000

$ 1000 $ 1050 $ 8 1050 1100 8 1100 1150 8 1150 1200 9 1200 1250 9 1250 1300 9 1300 1350 10 1350 1400 10 1400 1450 11 1450 1500 11 1500 1550 11 1550 1600 12 1600 1650 12 1650 1700 12 1700 1750 13 1750 1800 13 1800 1850 14 1850 1900 14 1900 1950 14 1950 2000 15

$ 7 7 8 8 8 9 9 9

10 10 10 11 11 11 12 12 12 13 13 13

$ 3000 $ 3050 $ 22 $ 20 3050 3100 23 21 3100 3150 23 21 3150 3200 24 21 3200 3250 24 22 3250 3300 24 22 3300 3350 25 22 3350 3400 25 23 3400 3450 25 23 3450 3500 26 23 3500 3550 26 24 3550 3600 27 24 3600 3650 27 24 3650 3700 27 25 3700 3750 28 25 3750 3800 28 25 3800 3850 28 26 3850 3900 29 26 3900 3950 29 26 3950 4000 30 27

$ 5000 $ 5050 $ 38 $ 34 5050 5100 38 35 5100 5150 39 35 5150 5200 40 36 5200 5250 40 37 5250 5300 41 37 5300 5350 42 38 5350 5400 43 39 5400 5450 43 39 5450 5500 44 40 5500 5550 45 41 5550 5600 46 41 5600 5650 46 42 5650 5700 47 43 5700 5750 48 43 5750 5800 49 44 5800 5850 49 45 5850 5900 50 45 5900 5950 51 46 5950 6000 52 47

$ 7000 $ 7050 $ 67 $ 61 7050 7100 68 62 7100 7150 69 62 7150 7200 69 63 7200 7250 70 64 7250 7300 71 64 7300 7350 72 65 7350 7400 72 66 7400 7450 73 66 7450 7500 74 67 7500 7550 75 68 7550 7600 75 68 7600 7650 76 69 7650 7700 77 70 7700 7750 78 70 7750 7800 78 71 7800 7850 79 72 7850 7900 80 72 7900 7950 81 73 7950 8000 81 74

OHIO TAX TABLES FOR 1998 ONLY 22

$9000

$16000 $19000

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$8000 $11000 $14000 $17000

$ 8000 $ 8050 $ 82 $ 74 8050 8100 83 75 8100 8150 84 76 8150 8200 84 76 8200 8250 85 77 8250 8300 86 78 8300 8350 87 78 8350 8400 87 79 8400 8450 88 80 8450 8500 89 80 8500 8550 90 81 8550 8600 90 82 8600 8650 91 82 8650 8700 92 83 8700 8750 93 84 8750 8800 93 84 8800 8850 94 85 8850 8900 95 86 8900 8950 95 87 8950 9000 96 87

$11000 $11050 $ 142 $ 129 11050 11100 143 130 11100 11150 145 131 11150 11200 146 133 11200 11250 148 134 11250 11300 149 135 11300 11350 151 137 11350 11400 152 138 11400 11450 154 139 11450 11500 155 141 11500 11550 157 142 11550 11600 158 143 11600 11650 160 145 11650 11700 161 146 11700 11750 163 147 11750 11800 164 149 11800 11850 166 150 11850 11900 167 152 11900 11950 169 153 11950 12000 170 154

$14000 $14050 $ 231 $ 209 14050 14100 233 211 14100 14150 234 212 14150 14200 236 213 14200 14250 237 215 14250 14300 239 216 14300 14350 240 218 14350 14400 241 219 14400 14450 243 220 14450 14500 244 222 14500 14550 246 223 14550 14600 247 224 14600 14650 249 226 14650 14700 250 227 14700 14750 252 228 14750 14800 253 230 14800 14850 255 231 14850 14900 256 232 14900 14950 258 234 14950 15000 259 235

$17000 $17050 $ 335 $ 304 17050 17100 337 306 17100 17150 339 307 17150 17200 341 309 17200 17250 343 311 17250 17300 345 312 17300 17350 346 314 17350 17400 348 316 17400 17450 350 317 17450 17500 352 319 17500 17550 354 321 17550 17600 356 322 17600 17650 358 324 17650 17700 359 326 17700 17750 361 327 17750 17800 363 329 17800 17850 365 331 17850 17900 367 333 17900 17950 369 334 17950 18000 371 336

$9000 $12000 $15000 $18000

$ 9000 $ 9050 $ 97 $ 88 9050 9100 98 89 9100 9150 98 89 9150 9200 99 90 9200 9250 100 91 9250 9300 101 91 9300 9350 101 92 9350 9400 102 93 9400 9450 103 93 9450 9500 104 94 9500 9550 104 95 9550 9600 105 95 9600 9650 106 96 9650 9700 107 97 9700 9750 107 97 9750 9800 108 98 9800 9850 109 99 9850 9900 110 99 9900 9950 110 100 9950 10000 111 101

$12000 $12050 $ 172 $ 156 12050 12100 173 157 12100 12150 175 158 12150 12200 176 160 12200 12250 178 161 12250 12300 179 162 12300 12350 181 164 12350 12400 182 165 12400 12450 184 166 12450 12500 185 168 12500 12550 187 169 12550 12600 188 170 12600 12650 190 172 12650 12700 191 173 12700 12750 193 174 12750 12800 194 176 12800 12850 195 177 12850 12900 197 178 12900 12950 198 180 12950 13000 200 181

$15000 $15050 $ 261 $ 237 15050 15100 263 238 15100 15150 265 240 15150 15200 267 242 15200 15250 268 243 15250 15300 270 245 15300 15350 272 247 15350 15400 274 248 15400 15450 276 250 15450 15500 278 252 15500 15550 280 253 15550 15600 281 255 15600 15650 283 257 15650 15700 285 258 15700 15750 287 260 15750 15800 289 262 15800 15850 291 263 15850 15900 293 265 15900 15950 294 267 15950 16000 296 269

$18000 $18050 $ 372 $ 338 18050 18100 374 339 18100 18150 376 341 18150 18200 378 343 18200 18250 380 344 18250 18300 382 346 18300 18350 384 348 18350 18400 385 349 18400 18450 387 351 18450 18500 389 353 18500 18550 391 354 18550 18600 393 356 18600 18650 395 358 18650 18700 397 359 18700 18750 398 361 18750 18800 400 363 18800 18850 402 365 18850 18900 404 366 18900 18950 406 368 18950 19000 408 370

$10000 $13000 $16000 $19000

$10000 $10050 $ 112 $ 102 10050 10100 114 103 10100 10150 115 104 10150 10200 117 106 10200 10250 118 107 10250 10300 120 108 10300 10350 121 110 10350 10400 123 111 10400 10450 124 112 10450 10500 126 114 10500 10550 127 115 10550 10600 129 116 10600 10650 130 118 10650 10700 132 119 10700 10750 133 121 10750 10800 134 122 10800 10850 136 123 10850 10900 137 125 10900 10950 139 126 10950 11000 140 127

$13000 $13050 $ 201 $ 182 13050 13100 203 184 13100 13150 204 185 13150 13200 206 187 13200 13250 207 188 13250 13300 209 189 13300 13350 210 191 13350 13400 212 192 13400 13450 213 193 13450 13500 215 195 13500 13550 216 196 13550 13600 218 197 13600 13650 219 199 13650 13700 221 200 13700 13750 222 201 13750 13800 224 203 13800 13850 225 204 13850 13900 227 205 13900 13950 228 207 13950 14000 230 208

$16000 $16050 $ 298 $ 270 16050 16100 300 272 16100 16150 302 274 16150 16200 304 275 16200 16250 306 277 16250 16300 307 279 16300 16350 309 280 16350 16400 311 282 16400 16450 313 284 16450 16500 315 285 16500 16550 317 287 16550 16600 319 289 16600 16650 320 290 16650 16700 322 292 16700 16750 324 294 16750 16800 326 295 16800 16850 328 297 16850 16900 330 299 16900 16950 332 301 16950 17000 333 302

$19000 $19050 $ 410 $ 371 19050 19100 411 373 19100 19150 413 375 19150 19200 415 376 19200 19250 417 378 19250 19300 419 380 19300 19350 421 381 19350 19400 423 383 19400 19450 424 385 19450 19500 426 386 19500 19550 428 388 19550 19600 430 390 19600 19650 432 391 19650 19700 434 393 19700 19750 436 395 19750 19800 437 397 19800 19850 439 398 19850 19900 441 400 19900 19950 443 402 19950 20000 445 403

OHIO TAX TABLES FOR 1998 ONLY 23

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$20000 $22000 $24000 $26000

$20000 $20050 $ 447 $ 405 20050 20100 449 407 20100 20150 451 409 20150 20200 454 411 20200 20250 456 413 20250 20300 458 415 20300 20350 460 417 20350 20400 463 419 20400 20450 465 421 20450 20500 467 423 20500 20550 469 425 20550 20600 471 427 20600 20650 474 429 20650 20700 476 431 20700 20750 478 433 20750 20800 480 435 20800 20850 483 437 20850 20900 485 439 20900 20950 487 441 20950 21000 489 443

$22000 $22050 $ 536 $ 486 22050 22100 538 488 22100 22150 541 490 22150 22200 543 492 22200 22250 545 494 22250 22300 547 496 22300 22350 549 498 22350 22400 552 500 22400 22450 554 502 22450 22500 556 504 22500 22550 558 506 22550 22600 561 508 22600 22650 563 510 22650 22700 565 512 22700 22750 567 514 22750 22800 569 516 22800 22850 572 518 22850 22900 574 520 22900 22950 576 522 22950 23000 578 524

$24000 $24050 $ 625 $ 567 24050 24100 627 569 24100 24150 630 571 24150 24200 632 573 24200 24250 634 575 24250 24300 636 577 24300 24350 639 579 24350 24400 641 581 24400 24450 643 583 24450 24500 645 585 24500 24550 647 587 24550 24600 650 589 24600 24650 652 591 24650 24700 654 593 24700 24750 656 595 24750 24800 659 597 24800 24850 661 599 24850 24900 663 601 24900 24950 665 603 24950 25000 668 605

$26000 $26050 $ 714 $ 648 26050 26100 717 650 26100 26150 719 652 26150 26200 721 654 26200 26250 723 656 26250 26300 725 658 26300 26350 728 660 26350 26400 730 662 26400 26450 732 664 26450 26500 734 666 26500 26550 737 668 26550 26600 739 670 26600 26650 741 672 26650 26700 743 674 26700 26750 746 676 26750 26800 748 678 26800 26850 750 680 26850 26900 752 682 26900 26950 754 684 26950 27000 757 686

$21000 $23000 $25000 $27000

$21000 $21050 $ 491 $ 446 21050 21100 494 448 21100 21150 496 450 21150 21200 498 452 21200 21250 500 454 21250 21300 503 456 21300 21350 505 458 21350 21400 507 460 21400 21450 509 462 21450 21500 512 464 21500 21550 514 466 21550 21600 516 468 21600 21650 518 470 21650 21700 520 472 21700 21750 523 474 21750 21800 525 476 21800 21850 527 478 21850 21900 529 480 21900 21950 532 482 21950 22000 534 484

$23000 $23050 $ 581 $ 526 23050 23100 583 528 23100 23150 585 530 23150 23200 587 532 23200 23250 590 534 23250 23300 592 536 23300 23350 594 538 23350 23400 596 540 23400 23450 598 542 23450 23500 601 544 23500 23550 603 547 23550 23600 605 549 23600 23650 607 551 23650 23700 610 553 23700 23750 612 555 23750 23800 614 557 23800 23850 616 559 23850 23900 619 561 23900 23950 621 563 23950 24000 623 565

$25000 $25050 $ 670 $ 607 25050 25100 672 609 25100 25150 674 611 25150 25200 676 613 25200 25250 679 615 25250 25300 681 617 25300 25350 683 619 25350 25400 685 621 25400 25450 688 623 25450 25500 690 625 25500 25550 692 627 25550 25600 694 629 25600 25650 697 631 25650 25700 699 633 25700 25750 701 635 25750 25800 703 637 25800 25850 705 639 25850 25900 708 641 25900 25950 710 643 25950 26000 712 645

$27000 $27050 $ 759 $ 688 27050 27100 761 690 27100 27150 763 692 27150 27200 766 694 27200 27250 768 696 27250 27300 770 698 27300 27350 772 700 27350 27400 775 702 27400 27450 777 704 27450 27500 779 706 27500 27550 781 708 27550 27600 783 710 27600 27650 786 712 27650 27700 788 714 27700 27750 790 716 27750 27800 792 718 27800 27850 795 720 27850 27900 797 722 27900 27950 799 724 27950 28000 801 726

OHIO TAX TABLES FOR 1998 ONLY 24

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$28000 $31000 $34000 $37000

$28000 $28050 $ 803 $ 728 $31000 $31050 $ 937 $ 850 $34000 $34050 $ 1071 $ 971 $37000 $37050 $ 1205 $ 1092 28050 28100 806 730 31050 31100 939 852 34050 34100 1073 973 37050 37100 1207 1094 28100 28150 808 732 31100 31150 942 854 34100 34150 1075 975 37100 37150 1209 1096 28150 28200 810 734 31150 31200 944 856 34150 34200 1078 977 37150 37200 1211 1098 28200 28250 812 736 31200 31250 946 858 34200 34250 1080 979 37200 37250 1214 1100 28250 28300 815 738 31250 31300 948 860 34250 34300 1082 981 37250 37300 1216 1102 28300 28350 817 740 31300 31350 951 862 34300 34350 1084 983 37300 37350 1218 1104 28350 28400 819 742 31350 31400 953 864 34350 34400 1086 985 37350 37400 1220 1106 28400 28450 821 744 31400 31450 955 866 34400 34450 1089 987 37400 37450 1222 1108 28450 28500 824 746 31450 31500 957 868 34450 34500 1091 989 37450 37500 1225 1110 28500 28550 826 749 31500 31550 959 870 34500 34550 1093 991 37500 37550 1227 1112 28550 28600 828 751 31550 31600 962 872 34550 34600 1095 993 37550 37600 1229 1114 28600 28650 830 753 31600 31650 964 874 34600 34650 1098 995 37600 37650 1231 1116 28650 28700 832 755 31650 31700 966 876 34650 34700 1100 997 37650 37700 1234 1118 28700 28750 835 757 31700 31750 968 878 34700 34750 1102 999 37700 37750 1236 1120 28750 28800 837 759 31750 31800 971 880 34750 34800 1104 1001 37750 37800 1238 1122 28800 28850 839 761 31800 31850 973 882 34800 34850 1107 1003 37800 37850 1240 1124 28850 28900 841 763 31850 31900 975 884 34850 34900 1109 1005 37850 37900 1242 1126 28900 28950 844 765 31900 31950 977 886 34900 34950 1111 1007 37900 37950 1245 1128 28950 29000 846 767 31950 32000 980 888 34950 35000 1113 1009 37950 38000 1247 1130

$29000 $32000 $35000 $38000

$29000 $29050 $ 848 $ 769 $32000 $32050 $ 982 $ 890 $35000 $35050 $ 1115 $ 1011 $38000 $38050 $ 1249 $ 1132 29050 29100 850 771 32050 32100 984 892 35050 35100 1118 1013 38050 38100 1251 1134 29100 29150 853 773 32100 32150 986 894 35100 35150 1120 1015 38100 38150 1254 1136 29150 29200 855 775 32150 32200 988 896 35150 35200 1122 1017 38150 38200 1256 1138 29200 29250 857 777 32200 32250 991 898 35200 35250 1124 1019 38200 38250 1258 1140 29250 29300 859 779 32250 32300 993 900 35250 35300 1127 1021 38250 38300 1260 1142 29300 29350 861 781 32300 32350 995 902 35300 35350 1129 1023 38300 38350 1263 1144 29350 29400 864 783 32350 32400 997 904 35350 35400 1131 1025 38350 38400 1265 1146 29400 29450 866 785 32400 32450 1000 906 35400 35450 1133 1027 38400 38450 1267 1148 29450 29500 868 787 32450 32500 1002 908 35450 35500 1136 1029 38450 38500 1269 1150 29500 29550 870 789 32500 32550 1004 910 35500 35550 1138 1031 38500 38550 1271 1153 29550 29600 873 791 32550 32600 1006 912 35550 35600 1140 1033 38550 38600 1274 1155 29600 29650 875 793 32600 32650 1008 914 35600 35650 1142 1035 38600 38650 1276 1157 29650 29700 877 795 32650 32700 1011 916 35650 35700 1144 1037 38650 38700 1278 1159 29700 29750 879 797 32700 32750 1013 918 35700 35750 1147 1039 38700 38750 1280 1161 29750 29800 881 799 32750 32800 1015 920 35750 35800 1149 1041 38750 38800 1283 1163 29800 29850 884 801 32800 32850 1017 922 35800 35850 1151 1043 38800 38850 1285 1165 29850 29900 886 803 32850 32900 1020 924 35850 35900 1153 1045 38850 38900 1287 1167 29900 29950 888 805 32900 32950 1022 926 35900 35950 1156 1047 38900 38950 1289 1169 29950 30000 890 807 32950 33000 1024 928 35950 36000 1158 1049 38950 39000 1292 1171

$30000 $33000 $36000 $39000

$30000 $30050 $ 893 $ 809 $33000 $33050 $ 1026 $ 930 $36000 $36050 $ 1160 $ 1052 $39000 $39050 $ 1294 $ 1173 30050 30100 895 811 33050 33100 1029 932 36050 36100 1162 1054 39050 39100 1296 1175 30100 30150 897 813 33100 33150 1031 934 36100 36150 1164 1056 39100 39150 1298 1177 30150 30200 899 815 33150 33200 1033 936 36150 36200 1167 1058 39150 39200 1300 1179 30200 30250 902 817 33200 33250 1035 938 36200 36250 1169 1060 39200 39250 1303 1181 30250 30300 904 819 33250 33300 1037 940 36250 36300 1171 1062 39250 39300 1305 1183 30300 30350 906 821 33300 33350 1040 942 36300 36350 1173 1064 39300 39350 1307 1185 30350 30400 908 823 33350 33400 1042 944 36350 36400 1176 1066 39350 39400 1309 1187 30400 30450 910 825 33400 33450 1044 946 36400 36450 1178 1068 39400 39450 1312 1189 30450 30500 913 827 33450 33500 1046 948 36450 36500 1180 1070 39450 39500 1314 1191 30500 30550 915 829 33500 33550 1049 951 36500 36550 1182 1072 39500 39550 1316 1193 30550 30600 917 831 33550 33600 1051 953 36550 36600 1185 1074 39550 39600 1318 1195 30600 30650 919 833 33600 33650 1053 955 36600 36650 1187 1076 39600 39650 1320 1197 30650 30700 922 835 33650 33700 1055 957 36650 36700 1189 1078 39650 39700 1323 1199 30700 30750 924 837 33700 33750 1058 959 36700 36750 1191 1080 39700 39750 1325 1201 30750 30800 926 839 33750 33800 1060 961 36750 36800 1193 1082 39750 39800 1327 1203 30800 30850 928 841 33800 33850 1062 963 36800 36850 1196 1084 39800 39850 1329 1205 30850 30900 930 843 33850 33900 1064 965 36850 36900 1198 1086 39850 39900 1332 1207 30900 30950 933 845 33900 33950 1066 967 36900 36950 1200 1088 39900 39950 1334 1209 30950 31000 935 847 33950 34000 1069 969 36950 37000 1202 1090 39950 40000 1336 1211

OHIO TAX TABLES FOR 1998 ONLY 25

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$40000 $42000 $44000 $46000

$40000 $40050 $ 1339 $ 1213 $42000 $42050 $ 1443 $ 1308 $44000 $44050 $ 1547 $ 1402 $46000 $46050 $ 1651 $ 1496 40050 40100 1341 1216 42050 42100 1445 1310 44050 44100 1549 1404 46050 46100 1653 1499 40100 40150 1344 1218 42100 42150 1448 1312 44100 44150 1552 1407 46100 46150 1656 1501 40150 40200 1346 1220 42150 42200 1450 1315 44150 44200 1554 1409 46150 46200 1658 1503 40200 40250 1349 1223 42200 42250 1453 1317 44200 44250 1557 1411 46200 46250 1661 1506 40250 40300 1352 1225 42250 42300 1456 1319 44250 44300 1560 1414 46250 46300 1664 1508 40300 40350 1354 1227 42300 42350 1458 1322 44300 44350 1562 1416 46300 46350 1666 1510 40350 40400 1357 1230 42350 42400 1461 1324 44350 44400 1565 1418 46350 46400 1669 1513 40400 40450 1359 1232 42400 42450 1463 1326 44400 44450 1567 1421 46400 46450 1671 1515 40450 40500 1362 1234 42450 42500 1466 1329 44450 44500 1570 1423 46450 46500 1674 1517 40500 40550 1365 1237 42500 42550 1469 1331 44500 44550 1573 1425 46500 46550 1677 1520 40550 40600 1367 1239 42550 42600 1471 1334 44550 44600 1575 1428 46550 46600 1679 1522 40600 40650 1370 1242 42600 42650 1474 1336 44600 44650 1578 1430 46600 46650 1682 1524 40650 40700 1372 1244 42650 42700 1476 1338 44650 44700 1580 1433 46650 46700 1684 1527 40700 40750 1375 1246 42700 42750 1479 1341 44700 44750 1583 1435 46700 46750 1687 1529 40750 40800 1378 1249 42750 42800 1482 1343 44750 44800 1586 1437 46750 46800 1690 1532 40800 40850 1380 1251 42800 42850 1484 1345 44800 44850 1588 1440 46800 46850 1692 1534 40850 40900 1383 1253 42850 42900 1487 1348 44850 44900 1591 1442 46850 46900 1695 1536 40900 40950 1385 1256 42900 42950 1489 1350 44900 44950 1593 1444 46900 46950 1697 1539 40950 41000 1388 1258 42950 43000 1492 1352 44950 45000 1596 1447 46950 47000 1700 1541

$41000 $43000 $45000 $47000

$41000 $41050 $ 1391 $ 1260 $43000 $43050 $ 1495 $ 1355 $45000 $45050 $ 1599 $ 1449 $47000 $47050 $ 1703 $ 1543 41050 41100 1393 1263 43050 43100 1497 1357 45050 45100 1601 1451 47050 47100 1705 1546 41100 41150 1396 1265 43100 43150 1500 1359 45100 45150 1604 1454 47100 47150 1708 1548 41150 41200 1398 1268 43150 43200 1502 1362 45150 45200 1606 1456 47150 47200 1710 1550 41200 41250 1401 1270 43200 43250 1505 1364 45200 45250 1609 1458 47200 47250 1713 1553 41250 41300 1404 1272 43250 43300 1508 1367 45250 45300 1612 1461 47250 47300 1716 1555 41300 41350 1406 1275 43300 43350 1510 1369 45300 45350 1614 1463 47300 47350 1718 1557 41350 41400 1409 1277 43350 43400 1513 1371 45350 45400 1617 1466 47350 47400 1721 1560 41400 41450 1411 1279 43400 43450 1515 1374 45400 45450 1619 1468 47400 47450 1723 1562 41450 41500 1414 1282 43450 43500 1518 1376 45450 45500 1622 1470 47450 47500 1726 1565 41500 41550 1417 1284 43500 43550 1521 1379 45500 45550 1625 1473 47500 47550 1729 1567 41550 41600 1419 1286 43550 43600 1523 1381 45550 45600 1627 1475 47550 47600 1731 1569 41600 41650 1422 1289 43600 43650 1526 1383 45600 45650 1630 1477 47600 47650 1734 1572 41650 41700 1424 1291 43650 43700 1528 1385 45650 45700 1632 1480 47650 47700 1736 1574 41700 41750 1427 1293 43700 43750 1531 1388 45700 45750 1635 1482 47700 47750 1739 1576 41750 41800 1430 1296 43750 43800 1534 1390 45750 45800 1638 1484 47750 47800 1742 1579 41800 41850 1432 1298 43800 43850 1536 1392 45800 45850 1640 1487 47800 47850 1744 1581 41850 41900 1435 1301 43850 43900 1539 1395 45850 45900 1643 1489 47850 47900 1747 1583 41900 41950 1437 1303 43900 43950 1541 1397 45900 45950 1645 1491 47900 47950 1749 1586 41950 42000 1440 1305 43950 44000 1544 1400 45950 46000 1648 1494 47950 48000 1752 1588

OHIO TAX TABLES FOR 1998 ONLY 26

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$48000 $51000 $54000 $57000

$48000 $48050 $ 1755 $ 1590 $51000 $51050 $ 1911 $ 1732 $54000 $54050 $ 2067 $ 1873 $57000 $57050 $ 2223 $ 2015 48050 48100 1757 1593 51050 51100 1913 1734 54050 54100 2069 1876 57050 57100 2225 2017 48100 48150 1760 1595 51100 51150 1916 1737 54100 54150 2072 1878 57100 57150 2228 2020 48150 48200 1762 1598 51150 51200 1918 1739 54150 54200 2074 1880 57150 57200 2230 2022 48200 48250 1765 1600 51200 51250 1921 1741 54200 54250 2077 1883 57200 57250 2233 2024 48250 48300 1768 1602 51250 51300 1924 1744 54250 54300 2080 1885 57250 57300 2236 2027 48300 48350 1770 1605 51300 51350 1926 1746 54300 54350 2082 1888 57300 57350 2238 2029 48350 48400 1773 1607 51350 51400 1929 1748 54350 54400 2085 1890 57350 57400 2241 2031 48400 48450 1775 1609 51400 51450 1931 1751 54400 54450 2087 1892 57400 57450 2243 2034 48450 48500 1778 1612 51450 51500 1934 1753 54450 54500 2090 1895 57450 57500 2246 2036 48500 48550 1781 1614 51500 51550 1937 1756 54500 54550 2093 1897 57500 57550 2249 2038 48550 48600 1783 1616 51550 51600 1939 1758 54550 54600 2095 1899 57550 57600 2251 2041 48600 48650 1786 1619 51600 51650 1942 1760 54600 54650 2098 1902 57600 57650 2254 2043 48650 48700 1788 1621 51650 51700 1944 1763 54650 54700 2100 1904 57650 57700 2256 2045 48700 48750 1791 1623 51700 51750 1947 1765 54700 54750 2103 1906 57700 57750 2259 2048 48750 48800 1794 1626 51750 51800 1950 1767 54750 54800 2106 1909 57750 57800 2262 2050 48800 48850 1796 1628 51800 51850 1952 1770 54800 54850 2108 1911 57800 57850 2264 2053 48850 48900 1799 1631 51850 51900 1955 1772 54850 54900 2111 1913 57850 57900 2267 2055 48900 48950 1801 1633 51900 51950 1957 1774 54900 54950 2113 1916 57900 57950 2269 2057 48950 49000 1804 1635 51950 52000 1960 1777 54950 55000 2116 1918 57950 58000 2272 2060

$49000 $52000 $55000 $58000

$49000 $49050 $ 1807 $ 1638 $52000 $52050 $ 1963 $ 1779 $55000 $55050 $ 2119 $ 1921 $58000 $58050 $ 2275 $ 2062 49050 49100 1809 1640 52050 52100 1965 1781 55050 55100 2121 1923 58050 58100 2277 2064 49100 49150 1812 1642 52100 52150 1968 1784 55100 55150 2124 1925 58100 58150 2280 2067 49150 49200 1814 1645 52150 52200 1970 1786 55150 55200 2126 1928 58150 58200 2282 2069 49200 49250 1817 1647 52200 52250 1973 1789 55200 55250 2129 1930 58200 58250 2285 2071 49250 49300 1820 1649 52250 52300 1976 1791 55250 55300 2132 1932 58250 58300 2288 2074 49300 49350 1822 1652 52300 52350 1978 1793 55300 55350 2134 1935 58300 58350 2290 2076 49350 49400 1825 1654 52350 52400 1981 1796 55350 55400 2137 1937 58350 58400 2293 2078 49400 49450 1827 1656 52400 52450 1983 1798 55400 55450 2139 1939 58400 58450 2295 2081 49450 49500 1830 1659 52450 52500 1986 1800 55450 55500 2142 1942 58450 58500 2298 2083 49500 49550 1833 1661 52500 52550 1989 1803 55500 55550 2145 1944 58500 58550 2301 2086 49550 49600 1835 1664 52550 52600 1991 1805 55550 55600 2147 1946 58550 58600 2303 2088 49600 49650 1838 1666 52600 52650 1994 1807 55600 55650 2150 1949 58600 58650 2306 2090 49650 49700 1840 1668 52650 52700 1996 1810 55650 55700 2152 1951 58650 58700 2308 2093 49700 49750 1843 1671 52700 52750 1999 1812 55700 55750 2155 1954 58700 58750 2311 2095 49750 49800 1846 1673 52750 52800 2002 1814 55750 55800 2158 1956 58750 58800 2314 2097 49800 49850 1848 1675 52800 52850 2004 1817 55800 55850 2160 1958 58800 58850 2316 2100 49850 49900 1851 1678 52850 52900 2007 1819 55850 55900 2163 1961 58850 58900 2319 2102 49900 49950 1853 1680 52900 52950 2009 1822 55900 55950 2165 1963 58900 58950 2321 2104 49950 50000 1856 1682 52950 53000 2012 1824 55950 56000 2168 1965 58950 59000 2324 2107

$50000 $53000 $56000 $59000

$50000 $50050 $ 1859 $ 1685 $53000 $53050 $ 2015 $ 1826 $56000 $56050 $ 2171 $ 1968 $59000 $59050 $ 2327 $ 2109 50050 50100 1861 1687 53050 53100 2017 1829 56050 56100 2173 1970 59050 59100 2329 2111 50100 50150 1864 1689 53100 53150 2020 1831 56100 56150 2176 1972 59100 59150 2332 2114 50150 50200 1866 1692 53150 53200 2022 1833 56150 56200 2178 1975 59150 59200 2334 2116 50200 50250 1869 1694 53200 53250 2025 1836 56200 56250 2181 1977 59200 59250 2337 2119 50250 50300 1872 1697 53250 53300 2028 1838 56250 56300 2184 1979 59250 59300 2340 2121 50300 50350 1874 1699 53300 53350 2030 1840 56300 56350 2186 1982 59300 59350 2342 2123 50350 50400 1877 1701 53350 53400 2033 1843 56350 56400 2189 1984 59350 59400 2345 2126 50400 50450 1879 1704 53400 53450 2035 1845 56400 56450 2191 1987 59400 59450 2347 2128 50450 50500 1882 1706 53450 53500 2038 1847 56450 56500 2194 1989 59450 59500 2350 2130 50500 50550 1885 1708 53500 53550 2041 1850 56500 56550 2197 1991 59500 59550 2353 2133 50550 50600 1887 1711 53550 53600 2043 1852 56550 56600 2199 1994 59550 59600 2355 2135 50600 50650 1890 1713 53600 53650 2046 1855 56600 56650 2202 1996 59600 59650 2358 2137 50650 50700 1892 1715 53650 53700 2048 1857 56650 56700 2204 1998 59650 59700 2360 2140 50700 50750 1895 1718 53700 53750 2051 1859 56700 56750 2207 2001 59700 59750 2363 2142 50750 50800 1898 1720 53750 53800 2054 1862 56750 56800 2210 2003 59750 59800 2366 2144 50800 50850 1900 1722 53800 53850 2056 1864 56800 56850 2212 2005 59800 59850 2368 2147 50850 50900 1903 1725 53850 53900 2059 1866 56850 56900 2215 2008 59850 59900 2371 2149 50900 50950 1905 1727 53900 53950 2061 1869 56900 56950 2217 2010 59900 59950 2373 2152 50950 51000 1908 1730 53950 54000 2064 1871 56950 57000 2220 2012 59950 60000 2376 2154

OHIO TAX TABLES FOR 1998 ONLY 27

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$60000 $62000 $64000 $66000

$60000 $60050 $ 2379 $ 2156 $62000 $62050 $ 2483 $ 2251 $64000 $64050 $ 2587 $ 2345 $66000 $66050 $ 2691 $ 2439 60050 60100 2381 2159 62050 62100 2485 2253 64050 64100 2589 2347 66050 66100 2693 2442 60100 60150 2384 2161 62100 62150 2488 2255 64100 64150 2592 2350 66100 66150 2696 2444 60150 60200 2387 2163 62150 62200 2491 2258 64150 64200 2595 2352 66150 66200 2699 2446 60200 60250 2389 2166 62200 62250 2493 2260 64200 64250 2597 2354 66200 66250 2701 2449 60250 60300 2392 2168 62250 62300 2496 2262 64250 64300 2600 2357 66250 66300 2704 2451 60300 60350 2394 2170 62300 62350 2498 2265 64300 64350 2602 2359 66300 66350 2706 2453 60350 60400 2397 2173 62350 62400 2501 2267 64350 64400 2605 2361 66350 66400 2709 2456 60400 60450 2400 2175 62400 62450 2504 2269 64400 64450 2608 2364 66400 66450 2712 2458 60450 60500 2402 2177 62450 62500 2506 2272 64450 64500 2610 2366 66450 66500 2714 2460 60500 60550 2405 2180 62500 62550 2509 2274 64500 64550 2613 2368 66500 66550 2717 2463 60550 60600 2407 2182 62550 62600 2511 2277 64550 64600 2615 2371 66550 66600 2719 2465 60600 60650 2410 2185 62600 62650 2514 2279 64600 64650 2618 2373 66600 66650 2722 2467 60650 60700 2413 2187 62650 62700 2517 2281 64650 64700 2621 2376 66650 66700 2725 2470 60700 60750 2415 2189 62700 62750 2519 2284 64700 64750 2623 2378 66700 66750 2727 2472 60750 60800 2418 2192 62750 62800 2522 2286 64750 64800 2626 2380 66750 66800 2730 2475 60800 60850 2420 2194 62800 62850 2524 2288 64800 64850 2628 2383 66800 66850 2732 2477 60850 60900 2423 2196 62850 62900 2527 2291 64850 64900 2631 2385 66850 66900 2735 2479 60900 60950 2426 2199 62900 62950 2530 2293 64900 64950 2634 2387 66900 66950 2738 2482 60950 61000 2428 2201 62950 63000 2532 2295 64950 65000 2636 2390 66950 67000 2740 2484

$61000 $63000 $65000 $67000

$61000 $61050 $ 2431 $ 2203 $63000 $63050 $ 2535 $ 2298 $65000 $65050 $ 2639 $ 2392 $67000 $67050 $ 2743 $ 2486 61050 61100 2433 2206 63050 63100 2537 2300 65050 65100 2641 2394 67050 67100 2745 2489 61100 61150 2436 2208 63100 63150 2540 2302 65100 65150 2644 2397 67100 67150 2748 2491 61150 61200 2439 2211 63150 63200 2543 2305 65150 65200 2647 2399 67150 67200 2751 2493 61200 61250 2441 2213 63200 63250 2545 2307 65200 65250 2649 2401 67200 67250 2753 2496 61250 61300 2444 2215 63250 63300 2548 2310 65250 65300 2652 2404 67250 67300 2756 2498 61300 61350 2446 2218 63300 63350 2550 2312 65300 65350 2654 2406 67300 67350 2758 2500 61350 61400 2449 2220 63350 63400 2553 2314 65350 65400 2657 2409 67350 67400 2761 2503 61400 61450 2452 2222 63400 63450 2556 2317 65400 65450 2660 2411 67400 67450 2764 2505 61450 61500 2454 2225 63450 63500 2558 2319 65450 65500 2662 2413 67450 67500 2766 2508 61500 61550 2457 2227 63500 63550 2561 2321 65500 65550 2665 2416 67500 67550 2769 2510 61550 61600 2459 2229 63550 63600 2563 2324 65550 65600 2667 2418 67550 67600 2771 2512 61600 61650 2462 2232 63600 63650 2566 2326 65600 65650 2670 2420 67600 67650 2774 2515 61650 61700 2465 2234 63650 63700 2569 2328 65650 65700 2673 2423 67650 67700 2777 2517 61700 61750 2467 2236 63700 63750 2571 2331 65700 65750 2675 2425 67700 67750 2779 2519 61750 61800 2470 2239 63750 63800 2574 2333 65750 65800 2678 2427 67750 67800 2782 2522 61800 61850 2472 2241 63800 63850 2576 2335 65800 65850 2680 2430 67800 67850 2784 2524 61850 61900 2475 2244 63850 63900 2579 2338 65850 65900 2683 2432 67850 67900 2787 2526 61900 61950 2478 2246 63900 63950 2582 2340 65900 65950 2686 2434 67900 67950 2790 2529 61950 62000 2480 2248 63950 64000 2584 2343 65950 66000 2688 2437 67950 68000 2792 2531

OHIO TAX TABLES FOR 1998 ONLY 28

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$68000 $71000 $74000 $77000

$68000 $68050 $ 2795 $ 2533 $71000 $71050 $ 2951 $ 2675 $74000 $74050 $ 3107 $ 2816 $77000 $77050 $ 3263 $ 2958 68050 68100 2797 2536 71050 71100 2953 2677 74050 74100 3109 2819 77050 77100 3265 2960 68100 68150 2800 2538 71100 71150 2956 2680 74100 74150 3112 2821 77100 77150 3268 2963 68150 68200 2803 2541 71150 71200 2959 2682 74150 74200 3115 2823 77150 77200 3271 2965 68200 68250 2805 2543 71200 71250 2961 2684 74200 74250 3117 2826 77200 77250 3273 2967 68250 68300 2808 2545 71250 71300 2964 2687 74250 74300 3120 2828 77250 77300 3276 2970 68300 68350 2810 2548 71300 71350 2966 2689 74300 74350 3122 2831 77300 77350 3278 2972 68350 68400 2813 2550 71350 71400 2969 2691 74350 74400 3125 2833 77350 77400 3281 2974 68400 68450 2816 2552 71400 71450 2972 2694 74400 74450 3128 2835 77400 77450 3284 2977 68450 68500 2818 2555 71450 71500 2974 2696 74450 74500 3130 2838 77450 77500 3286 2979 68500 68550 2821 2557 71500 71550 2977 2699 74500 74550 3133 2840 77500 77550 3289 2981 68550 68600 2823 2559 71550 71600 2979 2701 74550 74600 3135 2842 77550 77600 3291 2984 68600 68650 2826 2562 71600 71650 2982 2703 74600 74650 3138 2845 77600 77650 3294 2986 68650 68700 2829 2564 71650 71700 2985 2706 74650 74700 3141 2847 77650 77700 3297 2988 68700 68750 2831 2566 71700 71750 2987 2708 74700 74750 3143 2849 77700 77750 3299 2991 68750 68800 2834 2569 71750 71800 2990 2710 74750 74800 3146 2852 77750 77800 3302 2993 68800 68850 2836 2571 71800 71850 2992 2713 74800 74850 3148 2854 77800 77850 3304 2996 68850 68900 2839 2574 71850 71900 2995 2715 74850 74900 3151 2856 77850 77900 3307 2998 68900 68950 2842 2576 71900 71950 2998 2717 74900 74950 3154 2859 77900 77950 3310 3000 68950 69000 2844 2578 71950 72000 3000 2720 74950 75000 3156 2861 77950 78000 3312 3003

$69000 $72000 $75000 $78000

$69000 $69050 $ 2847 $ 2581 $72000 $72050 $ 3003 $ 2722 $75000 $75050 $ 3159 $ 2864 $78000 $78050 $ 3315 $ 3005 69050 69100 2849 2583 72050 72100 3005 2724 75050 75100 3161 2866 78050 78100 3317 3007 69100 69150 2852 2585 72100 72150 3008 2727 75100 75150 3164 2868 78100 78150 3320 3010 69150 69200 2855 2588 72150 72200 3011 2729 75150 75200 3167 2871 78150 78200 3323 3012 69200 69250 2857 2590 72200 72250 3013 2732 75200 75250 3169 2873 78200 78250 3325 3014 69250 69300 2860 2592 72250 72300 3016 2734 75250 75300 3172 2875 78250 78300 3328 3017 69300 69350 2862 2595 72300 72350 3018 2736 75300 75350 3174 2878 78300 78350 3330 3019 69350 69400 2865 2597 72350 72400 3021 2739 75350 75400 3177 2880 78350 78400 3333 3021 69400 69450 2868 2599 72400 72450 3024 2741 75400 75450 3180 2882 78400 78450 3336 3024 69450 69500 2870 2602 72450 72500 3026 2743 75450 75500 3182 2885 78450 78500 3338 3026 69500 69550 2873 2604 72500 72550 3029 2746 75500 75550 3185 2887 78500 78550 3341 3029 69550 69600 2875 2607 72550 72600 3031 2748 75550 75600 3187 2889 78550 78600 3343 3031 69600 69650 2878 2609 72600 72650 3034 2750 75600 75650 3190 2892 78600 78650 3346 3033 69650 69700 2881 2611 72650 72700 3037 2753 75650 75700 3193 2894 78650 78700 3349 3036 69700 69750 2883 2614 72700 72750 3039 2755 75700 75750 3195 2897 78700 78750 3351 3038 69750 69800 2886 2616 72750 72800 3042 2757 75750 75800 3198 2899 78750 78800 3354 3040 69800 69850 2888 2618 72800 72850 3044 2760 75800 75850 3200 2901 78800 78850 3356 3043 69850 69900 2891 2621 72850 72900 3047 2762 75850 75900 3203 2904 78850 78900 3359 3045 69900 69950 2894 2623 72900 72950 3050 2765 75900 75950 3206 2906 78900 78950 3362 3047 69950 70000 2896 2625 72950 73000 3052 2767 75950 76000 3208 2908 78950 79000 3364 3050

$70000 $73000 $76000 $79000

$70000 $70050 $ 2899 $ 2628 $73000 $73050 $ 3055 $ 2769 $76000 $76050 $ 3211 $ 2911 $79000 $79050 $ 3367 $ 3052 70050 70100 2901 2630 73050 73100 3057 2772 76050 76100 3213 2913 79050 79100 3369 3054 70100 70150 2904 2632 73100 73150 3060 2774 76100 76150 3216 2915 79100 79150 3372 3057 70150 70200 2907 2635 73150 73200 3063 2776 76150 76200 3219 2918 79150 79200 3375 3059 70200 70250 2909 2637 73200 73250 3065 2779 76200 76250 3221 2920 79200 79250 3377 3062 70250 70300 2912 2640 73250 73300 3068 2781 76250 76300 3224 2922 79250 79300 3380 3064 70300 70350 2914 2642 73300 73350 3070 2783 76300 76350 3226 2925 79300 79350 3382 3066 70350 70400 2917 2644 73350 73400 3073 2786 76350 76400 3229 2927 79350 79400 3385 3069 70400 70450 2920 2647 73400 73450 3076 2788 76400 76450 3232 2930 79400 79450 3388 3071 70450 70500 2922 2649 73450 73500 3078 2790 76450 76500 3234 2932 79450 79500 3390 3073 70500 70550 2925 2651 73500 73550 3081 2793 76500 76550 3237 2934 79500 79550 3393 3076 70550 70600 2927 2654 73550 73600 3083 2795 76550 76600 3239 2937 79550 79600 3395 3078 70600 70650 2930 2656 73600 73650 3086 2798 76600 76650 3242 2939 79600 79650 3398 3080 70650 70700 2933 2658 73650 73700 3089 2800 76650 76700 3245 2941 79650 79700 3401 3083 70700 70750 2935 2661 73700 73750 3091 2802 76700 76750 3247 2944 79700 79750 3403 3085 70750 70800 2938 2663 73750 73800 3094 2805 76750 76800 3250 2946 79750 79800 3406 3087 70800 70850 2940 2665 73800 73850 3096 2807 76800 76850 3252 2948 79800 79850 3408 3090 70850 70900 2943 2668 73850 73900 3099 2809 76850 76900 3255 2951 79850 79900 3411 3092 70900 70950 2946 2670 73900 73950 3102 2812 76900 76950 3258 2953 79900 79950 3414 3095 70950 71000 2948 2673 73950 74000 3104 2814 76950 77000 3260 2955 79950 80000 3416 3097

OHIO TAX TABLES FOR 1998 ONLY 29

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$80000 $82000 $84000 $86000

$80000 $80050 $ 3419 $ 3099 $82000 $82050 $ 3538 $ 3207 $84000 $84050 $ 3657 $ 3315 $86000 $86050 $ 3776 $ 3423 80050 80100 3422 3102 82050 82100 3541 3210 84050 84100 3660 3318 86050 86100 3779 3425 80100 80150 3425 3105 82100 82150 3544 3213 84100 84150 3663 3320 86100 86150 3782 3428 80150 80200 3428 3108 82150 82200 3547 3215 84150 84200 3666 3323 86150 86200 3785 3431 80200 80250 3431 3110 82200 82250 3550 3218 84200 84250 3669 3326 86200 86250 3788 3434 80250 80300 3434 3113 82250 82300 3553 3221 84250 84300 3672 3328 86250 86300 3791 3436 80300 80350 3437 3116 82300 82350 3556 3223 84300 84350 3675 3331 86300 86350 3793 3439 80350 80400 3440 3118 82350 82400 3559 3226 84350 84400 3678 3334 86350 86400 3796 3442 80400 80450 3443 3121 82400 82450 3562 3229 84400 84450 3681 3337 86400 86450 3799 3444 80450 80500 3446 3124 82450 82500 3565 3231 84450 84500 3684 3339 86450 86500 3802 3447 80500 80550 3449 3126 82500 82550 3568 3234 84500 84550 3687 3342 86500 86550 3805 3450 80550 80600 3452 3129 82550 82600 3571 3237 84550 84600 3689 3345 86550 86600 3808 3452 80600 80650 3455 3132 82600 82650 3574 3240 84600 84650 3692 3347 86600 86650 3811 3455 80650 80700 3458 3134 82650 82700 3577 3242 84650 84700 3695 3350 86650 86700 3814 3458 80700 80750 3461 3137 82700 82750 3580 3245 84700 84750 3698 3353 86700 86750 3817 3460 80750 80800 3464 3140 82750 82800 3583 3248 84750 84800 3701 3355 86750 86800 3820 3463 80800 80850 3467 3143 82800 82850 3585 3250 84800 84850 3704 3358 86800 86850 3823 3466 80850 80900 3470 3145 82850 82900 3588 3253 84850 84900 3707 3361 86850 86900 3826 3469 80900 80950 3473 3148 82900 82950 3591 3256 84900 84950 3710 3363 86900 86950 3829 3471 80950 81000 3476 3151 82950 83000 3594 3258 84950 85000 3713 3366 86950 87000 3832 3474

$81000 $83000 $85000 $87000

$81000 $81050 $ 3479 $ 3153 $83000 $83050 $ 3597 $ 3261 $85000 $85050 $ 3716 $ 3369 $87000 $87050 $ 3835 $ 3477 81050 81100 3481 3156 83050 83100 3600 3264 85050 85100 3719 3372 87050 87100 3838 3479 81100 81150 3484 3159 83100 83150 3603 3266 85100 85150 3722 3374 87100 87150 3841 3482 81150 81200 3487 3161 83150 83200 3606 3269 85150 85200 3725 3377 87150 87200 3844 3485 81200 81250 3490 3164 83200 83250 3609 3272 85200 85250 3728 3380 87200 87250 3847 3487 81250 81300 3493 3167 83250 83300 3612 3275 85250 85300 3731 3382 87250 87300 3850 3490 81300 81350 3496 3169 83300 83350 3615 3277 85300 85350 3734 3385 87300 87350 3853 3493 81350 81400 3499 3172 83350 83400 3618 3280 85350 85400 3737 3388 87350 87400 3856 3495 81400 81450 3502 3175 83400 83450 3621 3283 85400 85450 3740 3390 87400 87450 3859 3498 81450 81500 3505 3178 83450 83500 3624 3285 85450 85500 3743 3393 87450 87500 3862 3501 81500 81550 3508 3180 83500 83550 3627 3288 85500 85550 3746 3396 87500 87550 3865 3504 81550 81600 3511 3183 83550 83600 3630 3291 85550 85600 3749 3398 87550 87600 3868 3506 81600 81650 3514 3186 83600 83650 3633 3293 85600 85650 3752 3401 87600 87650 3871 3509 81650 81700 3517 3188 83650 83700 3636 3296 85650 85700 3755 3404 87650 87700 3874 3512 81700 81750 3520 3191 83700 83750 3639 3299 85700 85750 3758 3407 87700 87750 3877 3514 81750 81800 3523 3194 83750 83800 3642 3301 85750 85800 3761 3409 87750 87800 3880 3517 81800 81850 3526 3196 83800 83850 3645 3304 85800 85850 3764 3412 87800 87850 3883 3520 81850 81900 3529 3199 83850 83900 3648 3307 85850 85900 3767 3415 87850 87900 3886 3522 81900 81950 3532 3202 83900 83950 3651 3310 85900 85950 3770 3417 87900 87950 3889 3525 81950 82000 3535 3205 83950 84000 3654 3312 85950 86000 3773 3420 87950 88000 3892 3528

OHIO TAX TABLES FOR 1998 ONLY 30

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$88000 $91000 $94000 $97000

$88000 $88050 $ 3895 $ 3530 $91000 $91050 $ 4073 $ 3692 $94000 $94050 $ 4251 $ 3854 $97000 $97050 $ 4429 $ 4015 88050 88100 3897 3533 91050 91100 4076 3695 94050 94100 4254 3856 97050 97100 4432 4018 88100 88150 3900 3536 91100 91150 4079 3698 94100 94150 4257 3859 97100 97150 4435 4021 88150 88200 3903 3539 91150 91200 4082 3700 94150 94200 4260 3862 97150 97200 4438 4023 88200 88250 3906 3541 91200 91250 4085 3703 94200 94250 4263 3865 97200 97250 4441 4026 88250 88300 3909 3544 91250 91300 4088 3706 94250 94300 4266 3867 97250 97300 4444 4029 88300 88350 3912 3547 91300 91350 4091 3708 94300 94350 4269 3870 97300 97350 4447 4032 88350 88400 3915 3549 91350 91400 4094 3711 94350 94400 4272 3873 97350 97400 4450 4034 88400 88450 3918 3552 91400 91450 4097 3714 94400 94450 4275 3875 97400 97450 4453 4037 88450 88500 3921 3555 91450 91500 4100 3716 94450 94500 4278 3878 97450 97500 4456 4040 88500 88550 3924 3557 91500 91550 4103 3719 94500 94550 4281 3881 97500 97550 4459 4042 88550 88600 3927 3560 91550 91600 4106 3722 94550 94600 4284 3883 97550 97600 4462 4045 88600 88650 3930 3563 91600 91650 4108 3724 94600 94650 4287 3886 97600 97650 4465 4048 88650 88700 3933 3566 91650 91700 4111 3727 94650 94700 4290 3889 97650 97700 4468 4050 88700 88750 3936 3568 91700 91750 4114 3730 94700 94750 4293 3891 97700 97750 4471 4053 88750 88800 3939 3571 91750 91800 4117 3733 94750 94800 4296 3894 97750 97800 4474 4056 88800 88850 3942 3574 91800 91850 4120 3735 94800 94850 4299 3897 97800 97850 4477 4059 88850 88900 3945 3576 91850 91900 4123 3738 94850 94900 4302 3900 97850 97900 4480 4061 88900 88950 3948 3579 91900 91950 4126 3741 94900 94950 4305 3902 97900 97950 4483 4064 88950 89000 3951 3582 91950 92000 4129 3743 94950 95000 4308 3905 97950 98000 4486 4067

$89000 $92000 $95000 $98000

$89000 $89050 $ 3954 $ 3584 $92000 $92050 $ 4132 $ 3746 $95000 $95050 $ 4311 $ 3908 $98000 $98050 $ 4489 $ 4069 89050 89100 3957 3587 92050 92100 4135 3749 95050 95100 4314 3910 98050 98100 4492 4072 89100 89150 3960 3590 92100 92150 4138 3751 95100 95150 4316 3913 98100 98150 4495 4075 89150 89200 3963 3592 92150 92200 4141 3754 95150 95200 4319 3916 98150 98200 4498 4077 89200 89250 3966 3595 92200 92250 4144 3757 95200 95250 4322 3918 98200 98250 4501 4080 89250 89300 3969 3598 92250 92300 4147 3759 95250 95300 4325 3921 98250 98300 4504 4083 89300 89350 3972 3601 92300 92350 4150 3762 95300 95350 4328 3924 98300 98350 4507 4085 89350 89400 3975 3603 92350 92400 4153 3765 95350 95400 4331 3927 98350 98400 4510 4088 89400 89450 3978 3606 92400 92450 4156 3768 95400 95450 4334 3929 98400 98450 4513 4091 89450 89500 3981 3609 92450 92500 4159 3770 95450 95500 4337 3932 98450 98500 4516 4094 89500 89550 3984 3611 92500 92550 4162 3773 95500 95550 4340 3935 98500 98550 4519 4096 89550 89600 3987 3614 92550 92600 4165 3776 95550 95600 4343 3937 98550 98600 4522 4099 89600 89650 3990 3617 92600 92650 4168 3778 95600 95650 4346 3940 98600 98650 4524 4102 89650 89700 3993 3619 92650 92700 4171 3781 95650 95700 4349 3943 98650 98700 4527 4104 89700 89750 3996 3622 92700 92750 4174 3784 95700 95750 4352 3945 98700 98750 4530 4107 89750 89800 3999 3625 92750 92800 4177 3786 95750 95800 4355 3948 98750 98800 4533 4110 89800 89850 4001 3627 92800 92850 4180 3789 95800 95850 4358 3951 98800 98850 4536 4112 89850 89900 4004 3630 92850 92900 4183 3792 95850 95900 4361 3953 98850 98900 4539 4115 89900 89950 4007 3633 92900 92950 4186 3794 95900 95950 4364 3956 98900 98950 4542 4118 89950 90000 4010 3636 92950 93000 4189 3797 95950 96000 4367 3959 98950 99000 4545 4120

$90000 $93000 $96000 $99000

$90000 $90050 $ 4013 $ 3638 $93000 $93050 $ 4192 $ 3800 $96000 $96050 $ 4370 $ 3962 $99000 $99050 $ 4548 $ 4123 90050 90100 4016 3641 93050 93100 4195 3803 96050 96100 4373 3964 99050 99100 4551 4126 90100 90150 4019 3644 93100 93150 4198 3805 96100 96150 4376 3967 99100 99150 4554 4129 90150 90200 4022 3646 93150 93200 4201 3808 96150 96200 4379 3970 99150 99200 4557 4131 90200 90250 4025 3649 93200 93250 4204 3811 96200 96250 4382 3972 99200 99250 4560 4134 90250 90300 4028 3652 93250 93300 4207 3813 96250 96300 4385 3975 99250 99300 4563 4137 90300 90350 4031 3654 93300 93350 4210 3816 96300 96350 4388 3978 99300 99350 4566 4139 90350 90400 4034 3657 93350 93400 4212 3819 96350 96400 4391 3980 99350 99400 4569 4142 90400 90450 4037 3660 93400 93450 4215 3821 96400 96450 4394 3983 99400 99450 4572 4145 90450 90500 4040 3662 93450 93500 4218 3824 96450 96500 4397 3986 99450 99500 4575 4147 90500 90550 4043 3665 93500 93550 4221 3827 96500 96550 4400 3988 99500 99550 4578 4150 90550 90600 4046 3668 93550 93600 4224 3830 96550 96600 4403 3991 99550 99600 4581 4153 90600 90650 4049 3671 93600 93650 4227 3832 96600 96650 4406 3994 99600 99650 4584 4155 90650 90700 4052 3673 93650 93700 4230 3835 96650 96700 4409 3997 99650 99700 4587 4158 90700 90750 4055 3676 93700 93750 4233 3838 96700 96750 4412 3999 99700 99750 4590 4161 90750 90800 4058 3679 93750 93800 4236 3840 96750 96800 4415 4002 99750 99800 4593 4164 90800 90850 4061 3681 93800 93850 4239 3843 96800 96850 4418 4005 99800 99850 4596 4166 90850 90900 4064 3684 93850 93900 4242 3846 96850 96900 4420 4007 99850 99900 4599 4169 90900 90950 4067 3687 93900 93950 4245 3848 96900 96950 4423 4010 99900 99950 4602 4172 90950 91000 4070 3689 93950 94000 4248 3851 96950 97000 4426 4013 99950 100000 4605 4174

OHIO TAX TABLES FOR 1998 ONLY 31

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that surplus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax and tax rate before and after reduction The crossed-out part of the table shows the tax and tax rate before reduction The amount shown in the shaded area is the tax and tax rate after reduction

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

1998 IT-1040EZ AND IT-1040 TAX TABLE NO 2

Taxpayers with Ohio taxable income of $100000 or more must use this table

Ohio taxable income (line 5 of Form IT-1040EZ or line 5 of Form IT-1040)

$0mdash 5000 $5000mdash 10000

$10000mdash 15000 $15000mdash 20000 $20000mdash 40000 $40000mdash 80000 $80000mdash 100000

$100000mdash 200000 over 200000

Ohio tax rate before reduction DO NOT USE

743 of Ohio taxable income

$ 3715 plus 1486 of excess over $ 5000

$ 11145 plus 2972 of excess over $ 10000

$ 26065 plus 3715 of excess over $ 15000

$ 44580 plus 4457 of excess over $ 20000

$ 133720 plus 5201 of excess over $ 40000

$ 341760 plus 5943 of excess over $ 80000

$ 460620 plus 69 of excess over $ 100000

$ 1150620 plus 75 of excess over $ 200000

1998 Ohio tax rate after reduction

673 of Ohio taxable income

$ 3365 plus 1347 of excess over $ 5000

$ 10100 plus 2694 of excess over $ 10000

$ 23570 plus 3368 of excess over $ 15000

$ 40410 plus 4040 of excess over $ 20000

$ 121210 plus 4715 of excess over $ 40000

$ 309810 plus 5388 of excess over $ 80000

$ 417570 plus 6255 of excess over $ 100000

$ 1043070 plus 6799 of excess over $ 200000

32

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 1998 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 your county board ofnumbers elections

ADAMS COUNTY Adams CountyOhio Valley Local SD 0101

ALLEN COUNTY 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 Ashland City SD 0301 Hillsdale Local SD 0302

Loudonville-Perrysville Ex Vil SD 0303 Mapleton Local SD 0304

ASHTABULA COUNTY 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 Alexander Local SD 0501 Athens City SD 0502 Federal Hocking Local SD 0503 Nelsonville-York City SD 0504 Trimble Local SD 0505

AUGLAIZE COUNTY 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 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 Eastern Local SD 0801 Fayetteville-Perry Local SD 0802 Georgetown Ex Vil SD 0803 Ripley Union Lewis Huntington Local SD 0804 Western Brown Local SD 0805

BUTLER COUNTY Edgewood City SD 0901 Fairfield City SD 0902 Hamilton City SD 0903 Lakota Local SD 0904

Madison Local SD 0905 MiddletownMonroe City SD 0906

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

CARROLL COUNTY Brown Local SD 1001 Carrollton Ex Vil SD 1002

CHAMPAIGN COUNTY 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 Mad River-Green Local SD 1201 Northeastern Local SD 1203 Northwestern Local SD 1204

Southeastern Local SD 1205 Springfield City SD 1206 Clark-Shawnee Local SD 1207 Tecumseh Local SD 1202

CLERMONT COUNTY 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 Blanchester Local SD 1401 Clinton-Massie Local SD 1402 East Clinton Local SD 1403 Wilmington City SD 1404

COLUMBIANA COUNTY 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 Coshocton City SD 1601 Ridgewood Local SD 1602 River View Local SD 1603

CRAWFORD COUNTY 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 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 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 Ayersville Local SD 2001

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

Northeastern Local SD 2005

DELAWARE COUNTY Big Walnut Local SD 2101 Buckeye Valley Local SD 2102

Delaware City SD 2103 Olentangy Local SD 2104

ERIE COUNTY 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 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 Miami Trace Local SD 2401 Washington Court House City SD 2402

FRANKLIN COUNTY 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 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

School district income tax in effect for 1998

33

GALLIA COUNTY Gallia County Local SD 2701 Gallipolis City SD 2702

GEAUGA COUNTY 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 Beavercreek City SD 2901

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

Sugarcreek Local SD 2905 Xenia City SD2906

Yellow Springs Ex Vil SD 2907

GUERNSEY COUNTY Cambridge City SD3001 East Guernsey Local SD3002 Rolling Hills Local SD 3003

HAMILTON COUNTY Cincinnati City SD3101 Deer Park Community City SD3102 Finneytown Local SD 3103 Forest Hills Local SD 3104 Indian Hill Ex Vil SD 3106 Lockland City SD 3107 Loveland City SD 3108 Madeira City SD 3109 Mariemont City SD3110 Mount Healthy City SD3111 North College Hill City SD 3112 Northwest Local SD 3113 Norwood City SD 3114 Oak Hills Local SD3115 Princeton City SD 3116 Reading Community City SD3117 Southwest Local SD 3118 St Bernard-Elmwood Place City SD 3119 Sycamore Community City SD 3120 Three Rivers Local SD 3121 Winton Woods City SD3105

Wyoming City SD 3122

HANCOCK COUNTY Arcadia Local SD 3201

Arlington Local SD3202 Cory-Rawson Local SD3203

Findlay City SD 3204 Liberty-Benton Local SD 3205 McComb Local SD 3206

Van Buren Local SD3207 Vanlue Local SD3208

HARDIN COUNTY Ada Ex Vil SD3301 Hardin Northern Local SD 3302 Kenton City SD3303 Ridgemont Local SD 3304

Riverdale Local SD3305 Upper Scioto Valley Local SD 3306

HARRISON COUNTY Conotton Valley Union Local SD 3401 Harrison Hills City SD 3402

HENRY COUNTY Holgate Local SD 3501 Liberty Center Local SD3502

Napoleon Area City SD3503 Patrick Henry Local SD3504

HIGHLAND COUNTY Bright Local SD3601 Fairfield Local SD 3602 Greenfield Ex Vil SD 3603

Hillsboro City SD 3604 Lynchburg-Clay Local SD3605

HOCKING COUNTY Logan-Hocking Local SD3701

HOLMES COUNTY East Holmes Local SD3801 West Holmes Local SD 3802

HURON COUNTY Bellevue City SD 3901 Monroeville Local SD 3902

New London Local SD 3903 Norwalk City SD 3904 South Central Local SD3905 Western Reserve Local SD3906

Willard City SD 3907

JACKSON COUNTY Jackson City SD4001 Oak Hill Union Local SD 4002 Wellston City SD4003

JEFFERSON COUNTY Buckeye Local SD 4101 Edison Local SD 4102 Indian Creek Local SD 4103 Steubenville City SD 4104 Toronto City SD 4105

KNOX COUNTY Centerburg Local SD 4201 Danville Local SD 4202

East Knox Local SD 4203 Fredericktown Local SD4204 Mount Vernon City SD4205 LAKE COUNTY Fairport Harbor Ex Vil SD 4301 Kirtland Local SD4302 Madison Local SD 4303 Mentor Ex Vil SD4304 Painesville City Local SD4305 Painesville Township Local SD 4306 Perry Local SD 4307 Wickliffe City SD 4308 Willoughby-Eastlake City SD 4309

LAWRENCE COUNTY Chesapeake Union Ex Vil SD 4401 Dawson-Bryant Local SD4402 Fairland Local SD4403 Ironton City SD4404 Rock Hill Local SD 4405 South Point Local SD 4406 Symmes Valley Local SD4407

LICKING COUNTY Granville Ex Vil SD 4501 Heath City SD4502 Johnstown-Monroe Local SD 4503 Lakewood Local SD 4504 Licking Heights Local SD 4505

Licking Valley Local SD4506 Newark City SD 4507

North Fork Local SD 4508 Northridge Local SD 4509 Southwest Licking Local SD4510

LOGAN COUNTY Bellefontaine City SD4601 Benjamin Logan Local SD 4602 Indian Lake Local SD4603

Riverside Local SD4604

LORAIN COUNTY Amherst Ex Vil SD4701 Avon Lake City SD 4702 Avon Local SD 4703 Clearview Local SD4704 Columbia Local SD 4705 Elyria City SD4706 Firelands Local SD 4707 Keystone Local SD 4708 Lorain City SD4709 Midview Local SD4710 North Ridgeville City SD 4711

Oberlin City SD 4712 Sheffield-Sheffield Lake City SD4713

Wellington Ex Vil SD4715

LUCAS COUNTY Anthony Wayne Local SD4801 Maumee City SD 4802 Oregon City SD 4803 Ottawa Hills Local SD4804 Springfield Local SD 4805 Sylvania City SD 4806 Toledo City SD 4807 Washington Local SD4808

School district income tax in effect for 1998

MADISON COUNTY Jefferson Local SD 4901

Jonathan Alder Local SD4902 London City SD4903 Madison-Plains Local SD 4904

MAHONING COUNTY Austintown Local SD 5001 Boardman Local SD 5002 Campbell City SD5003 Canfield Local SD 5004 Jackson-Milton Local SD 5005 Lowellville Local SD5006 Poland Local SD 5007 Sebring Local SD5008 South Range Local SD 5009 Springfield Local SD 5010 Struthers City SD5011 West Branch Local SD 5012 Western Reserve Local SD5013 Youngstown City SD5014

MARION COUNTY Elgin Local SD 5101 Marion City SD5102 Pleasant Local SD5103 Ridgedale Local SD5104 River Valley Local SD 5105

MEDINA COUNTY Black River Local SD5201 Brunswick City SD 5202 Buckeye Local SD 5203 Cloverleaf Local SD 5204 Highland Local SD 5205 Medina City SD 5206 Wadsworth City SD5207

MEIGS COUNTY Eastern Local SD 5301 Meigs Local SD 5302 Southern Local SD5303

MERCER COUNTY Celina City SD5401 Coldwater Ex Vil SD5402 Fort Recovery Local SD 5406

Marion Local SD 5403 Parkway Local SD 5405

St Henry Consolidated Local SD 5407

MIAMI COUNTY Bethel Local SD5501

Bradford Ex Vil SD 5502 Covington Ex Vil SD5503 Miami East Local SD 5504

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

Tipp City Ex Vil SD 5508 Troy City SD5509

MONROE COUNTY Switzerland of Ohio Local SD 5601

MONTGOMERY COUNTY Brookville Local SD 5701 Centerville City SD5702 Dayton City SD5703 Huber Heights City SD5715 Jefferson Township Local SD 5704 Kettering City SD 5705 Mad River Local SD5706 Miamisburg City SD5707

New Lebanon Local SD 5708 Northmont City SD5709 Northridge Local SD5710 Oakwood City SD5711 Trotwood-Madison City SD 5712

Valley View Local SD5713 Vandalia-Butler City SD5714 West Carrollton City SD5716

MORGAN COUNTY Morgan Local SD 5801

MORROW COUNTY Cardington-Lincoln Local SD 5901

Highland Local SD 5902 Mount Gilead Ex Vil SD 5903 Northmor Local SD 5904

34

MUSKINGUM COUNTY East Muskingum Local SD6001 Franklin Local SD6002 Maysville Local SD 6003 Tri-Valley Local SD 6004 West Muskingum Local SD 6005 Zanesville City SD6006

NOBLE COUNTY Caldwell Ex Vil SD 6101 Noble Local SD 6102

OTTAWA COUNTY Benton-Carroll-Salem Local SD6201 Danbury Local SD 6202 Genoa Area Local SD6203 Middle Bass Local SD6204 North Bass Local SD 6205 Port Clinton City SD6206 Put-In-Bay Local SD 6207

PAULDING COUNTY Antwerp Local SD 6301 Paulding Ex Vil SD 6302 Wayne Trace Local SD6303

PERRY COUNTY Crooksville Ex Vil SD6401 New Lexington City SD 6402 Northern Local SD6403 Southern Local SD6404

PICKAWAY COUNTY Circleville City SD 6501 Logan Elm Local SD 6502

Teays Valley Local SD6503 Westfall Local SD6504

PIKE COUNTY Eastern Local SD 6601 Scioto Valley Local SD 6602 Waverly City SD6603 Western Local SD6604

PORTAGE COUNTY Aurora City SD 6701 Crestwood Local SD6702 Field Local SD6703 James A Garfield Local SD 6704 Kent City SD6705 Ravenna City SD 6706 Rootstown Local SD6707 Southeast Local SD6708 Streetsboro City SD 6709 Waterloo Local SD 6710 Windham Ex Vil SD6711

PREBLE COUNTY College Corner Local SD 6801

National Trail Local SD 6802 Eaton City SD 6803 Preble Shawnee Local SD 6804

Twin Valley Community Local SD6805 Tri-County North Local SD6806

PUTNAM COUNTY Columbus Grove Local SD6901 Continental Local SD 6902

Jennings Local SD 6903 Kalida Local SD 6904

Leipsic Local SD 6905 Miller City-New Cleveland Local SD 6906 Ottawa-Glandorf Local SD6907

Ottoville Local SD6908 Pandora-Gilboa Local SD6909

RICHLAND COUNTY Clear Fork Valley Local SD 7001 Crestview Local SD7002 Lexington Local SD7003 Lucas Local SD7004 Madison Local SD 7005 Mansfield City SD 7006 Ontario Local SD7009

Plymouth Local SD7007 Shelby City SD 7008

ROSS COUNTY Adena Local SD7101 Chillicothe City SD7102 Huntington Local SD7103 Paint Valley Local SD 7104

Scioto Valley Local SD 7105 Union-Scioto Local SD7106 Zane Trace Local SD 7107

SANDUSKY COUNTY Clyde-Green Springs Ex Vil SD7201

Fremont City SD7202 Gibsonburg Ex Vil SD7203 Lakota Local SD 7204 Woodmore Local SD 7205

SCIOTO COUNTY Bloom-Vernon Local SD7301 Clay Local SD7302 Green Local SD 7303 Minford Local SD7304 New Boston Local SD 7305 Northwest Local SD 7306 Portsmouth City SD7307 Valley Local SD 7308 Washington-Nile Local SD7309 Wheelersburg Local SD7310

SENECA COUNTY Bettsville Local SD7401

Fostoria City SD 7402 Hopewell-Loudon Local SD7403

New Riegel Local SD 7404 Old Fort Local SD 7405 Seneca East Local SD7406 Tiffin City SD 7407

SHELBY COUNTY Anna Local SD 7501

Botkins Local SD7502 Fairlawn Local SD7503 Fort Loramie Local SD7504 Hardin-Houston Local SD 7505

Jackson Center Local SD7506 Russia Local SD 7507

Sidney City SD 7508

STARK COUNTY Alliance City SD7601 Canton City SD7602 Canton Local SD7603 Fairless Local SD7604 Jackson Local SD 7605 Lake Local SD 7606 Louisville City SD 7607 Marlington Local SD 7608

Massillon City SD7609 Minerva Local SD7610 North Canton City SD 7611 Northwest Local SD 7612 Osnaburg Local SD7613 Perry Local SD 7614 Plain Local SD7615 Sandy Valley Local SD 7616 Tuslaw Local SD 7617

SUMMIT COUNTY Akron City SD 7701 Barberton City SD 7702 Copley-Fairlawn City SD 7703 Coventry Local SD 7704 Cuyahoga Falls City SD 7705 Green Local SD 7707 Hudson Local SD7708 Manchester Local SD 7706 Mogadore Local SD7709 Nordonia Hills City SD 7710 Norton City SD 7711 Revere Local SD7712 Springfield Local SD 7713 Stow-Munroe Falls City SD 7714 Tallmadge City SD 7715 Twinsburg City SD 7716 Woodridge Local SD 7717

TRUMBULL COUNTY Bloomfield-Mespo Local SD7801 Bristol Local SD 7802 Brookfield Local SD7803 Champion Local SD 7804 Girard City SD7807 Howland Local SD 7808 Hubbard Ex Vil SD7809 Joseph Badger Local SD7810 LaBrae Local SD 7811 Lakeview Local SD 7812 Liberty Local SD 7813

School district income tax in effect for 1998

Lordstown Local SD7814 Maplewood Local SD 7815 Mathews Local SD 7806 McDonald Local SD 7816 Newton Falls Ex Vil SD 7817 Niles City SD7818 Southington Local SD7819 Warren City SD 7820 Weathersfield Local SD7821

TUSCARAWAS COUNTY Claymont City SD7901 Dover City SD 7902 Garaway Local SD7903 Indian Valley Local SD 7904 Newcomerstown Ex Vil SD 7905 New Philadelphia City SD7906 Strasburg-Franklin Local SD7907 Tuscarawas Valley Local SD 7908

UNION COUNTY Fairbanks Local SD 8001

Marysville Ex Vil SD 8002 North Union Local SD8003

VAN WERT COUNTY Crestview Local SD8101 Lincolnview Local SD8102 Van Wert City SD8104

VINTON COUNTY Vinton County Local SD 8201

WARREN COUNTY Carlisle Local SD8301 Franklin City SD8304 Kings Local SD8303 Lebanon City SD 8305 Little Miami Local SD8306 Mason City SD 8307 Springboro Community City SD 8302 Wayne Local SD8308

WASHINGTON COUNTY Belpre City SD8401 Fort Frye Local SD 8402 Frontier Local SD 8403 Marietta City SD8404 Warren Local SD 8405 Wolf Creek Local SD 8406

WAYNE COUNTY Chippewa Local SD8501 Dalton Local SD 8502 Green Local SD 8503 North Central Local SD8504

Northwestern Local SD 8505 Orrville City SD8506 Rittman Ex Vil SD8507 Southeast Local SD8508 Triway Local SD8509 Wooster City SD8510

WILLIAMS COUNTY Bryan City SD8601

Edgerton Local SD 8602 Edon-Northwest Local SD8603 Millcreek-West Unity Local SD8604 Montpelier Ex Vil SD8605 North Central Local SD8606

Stryker Local SD 8607

WOOD COUNTY Bowling Green City SD8701

Eastwood Local SD 8702 Elmwood Local SD8703

Lake Local SD 8704 North Baltimore Local SD8705 Northwood Local SD8706 Otsego Local SD8707

Perrysburg Ex Vil SD 8708 Rossford Ex Vil SD 8709

WYANDOT COUNTY Carey Ex Vil SD 8801

Mohawk Local SD8802 Upper Sandusky Ex Vil SD8803

35

To Determine the School District of Residence

COUNTY BOARD OF ELECTIONS

Adams 937-544-2633 Allen 419-223-8530 Ashland 419-282-4224 Ashtabula 440-576-6915

Athens 740-592-3201 Auglaize 419-738-9231 Belmont 740-676-1025 Brown 937-378-3008

Butler 513-887-3700 Carroll 330-627-2610 Champaign 937-652-1369 Clark 937-328-2491 2492 2604

Clermont 513-732-7275 Clinton 937-382-3537 Columbiana 330-424-1448 Coshocton 740-622-1117

Crawford 419-562-8721 Cuyahoga 216-443-3200 Darke 937-548-1835 Defiance 419-782-2906 8543

Delaware 740-368-1780 Erie 419-627-7601 Fairfield 740-687-7000 Fayette 740-335-1190

Franklin 614-462-3100 Fulton 419-335-6841 Gallia 740-446-1600 Geauga 440-285-2222 ext 5930

Greene 937-376-7470 Guernsey 740-432-2680 Hamilton 513-632-7031 Hancock 419-422-3245

Hardin 419-674-2211 Harrison 740-942-8866 Henry 419-592-7956 Highland 937-393-9961

Hocking 740-380-8683 Holmes 330-674-5921 Huron 419-668-8238 Jackson 740-286-2905

Jefferson 740-283-8522 Knox 740-397-2188 Lake 440-350-2700 Lawrence 740-532-0444

Call the County Board of Elections

COUNTY

Licking Logan Lorain Lucas

Madison Mahoning Marion Medina

Meigs Mercer Miami Monroe

Montgomery Morgan Morrow Muskingum

Noble Ottawa Paulding Perry

Pickaway Pike Portage Preble

Putnam Richland Ross Sandusky

Scioto Seneca Shelby Stark

Summit Trumbull Tuscarawas Union

Van Wert Vinton Warren Washington

Wayne Williams Wood Wyandot

BOARD OF ELECTIONS

740-349-8683 937-599-7255 440-244-3186 440-322-8228 419-213-4001

740-852-9424 330-783-2474 740-387-9631 330-722-9278

740-992-2697 419-586-2215 937-332-6926 740-472-0929

937-225-5656 740-962-3116 419-946-4026 740-455-7120

740-732-2057 419-734-6880 419-399-8230 740-342-2134

740-474-1100 8077 740-947-4512 2039 330-297-3511 937-456-8117

419-523-3343 419-774-5530 740-775-2350 419-334-6180

740-353-4178 419-447-4424 937-498-7207 330-438-8683

330-643-5200 330-369-4050 330-343-8819 937-642-2836

419-238-4192 740-596-5855 513-695-1358 740-374-6828

330-287-5480 419-636-1854 419-354-9120 419-294-1226

36 70998

n

n

I I I

I I I I

I I I I I I

I I I I I I I I

I I I

I I I I

I I I I

I I I I I

1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 i i 1 1 1

- 111111111111

IT-10 OHIO Information Notice 1998 For the year January 1-December 31 1998 or other taxable year beginning ________________________ 1998 and ending ________________________ 19_____

TY

PE

OR

PR

INT

TY

PE O

R P

RIN

T

Your first name Initial Last name Your social security number Filing Statusmdashcheck only one

n Single Notice

n Joint Notice

If a joint notice spousersquos first name Initial Last name Spousersquos social security number

Home address (number and street) PLACE LABEL HERE Apt No Ohio county

City town or post office state and ZIP code Ohio Public School District Number

s

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 7

I AM NOT REQUIRED TO FILE A 1998 OHIO INCOME TAX RETURN BECAUSE

1 I MOVED OUT OF THE STATE OF OHIO IN 1997 AND HAD NO INCOME IN OHIO DURING 1998

I MOVED TO ______________________________ DATE MOVED ______________________________

2 IN 1998 I WAS A RESIDENT OF ONE OF THE FOLLOWING STATES (CIRCLE STATE) KENTUCKY INDIANA WEST VIRGINIA MICHIGAN OR PENNSYLVANIA AND I 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 WE MAY ASK YOU LATER ON 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 1998

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)

OHIO IT-40P 1998PINCOME TAX PAYMENT VOUCHER Please use UPPER CASE letters to print the first three letters of

Taxpayerrsquos last name Spousersquos last name Your first name Initial Last name

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

(if joint filing)

Your Social Security Number

Spousersquos Number

(if joint filing)

Dollars Cents Return this voucher with check or money order payable to TREASURER OF STATE OF OHIO and mail to AMOUNT OF OHIO DEPrsquoT OF TAXATION PO BOX 182131 COLUMBUS OHIO 43218-2131 PAYMENT

s $

37

HOW TO GET OHIO TAX INFORMATION Do you want information by telephone - FAST FAST (Fast Answers about State Taxes) is an auto-mated phone system where you can get the status of your 1998 refund or get answers to the 23 most fre-quently asked tax questions Recorded tax information will be available 24 hours a day seven days a week

How do I use FAST to get refund information You can check on the status of your 1998 Ohio Income Tax refund by calling toll free 1-800-282-1784 You will be required to provide your social security number and your refund amount We will then tell you if your refund has been processed and when you can expect your refund Refund information will occasionally not be available due to system maintenance Refund pro-cessing takes from six to eight weeks You are limited to one refund information call every three days

Do you want to access us on the Internet Visit the State of Ohio Internet Web Site at wwwstateohustax You can get answers to the 23 most frequently asked tax questions as well as tax forms Publications Information Releases Tax Rules and Statistics

Do you want to visit us in person The addresses for our district offices are found on page 39 of this booklet

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 to a tax question If you write be sure to include your social security number Our address is found on page 39 of this booklet

How do I use FAST to answer a tax question You can listen to answers for the following 23 most frequently asked questions by calling toll free 1-800-282-1780 A pre-recorded message will follow each

Forms Information bull Where can I pick up Ohio income tax forms bull How can I get a copy of my Ohio income tax return bull What should I do if I need a paper copy of my

Telefile return

Filing Requirements bull I moved into Ohio last year How do I file bull How can I get an extension of time to file my Ohio

income tax return bull Where do I send my Ohio income tax return bull I never received a W-2 form What do I do bull What should I do if I need to correct my Telefile

return bull What should I do if the IRS examined and changed

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

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

an Ohio return bull Can my children claim themselves on their Ohio

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

Refund Problems bull I moved since I filed my Ohio return How can I get

my refund bull My spouse passed away but my refund check has

both our names on it What should I do bull Irsquom due a refund Do I still need to file an Ohio

income tax return bull Irsquove either lost my refund check or it was stolen

What should I do

Payment Information bull Why was my Ohio withholding disallowed bull Should I file my Ohio income tax return even though

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

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

income taxes bull Can I pay my taxes with a credit card

Ohio School District Information bull How do I find out what school district I live in bull What do I do if my employer mistakenly withheld

Ohio school district income tax

38

ii11imi111 11111 11 11 111 1

0

TAXPAYER ASSISTANCE

By Internet STATE OF OHIO INTERNET WEBSITE

Tax Forms Instructions wwwstateohustax FAST Tax Questions

By Phone TOLL FREE TELEPHONE NUMBERS

Toll Free 24 Hour Refund Hotline 1-800-282-1784 Toll Free Form Requests 1-800-282-1782 Toll Free Tax Questions 1-800-282-1780

Walk-in Ohio Department of Taxation District Office Locations Walk-in services are available at all office locations Monday through Friday 800 am to 500 pm

AKRON DISTRICT OFFICE CINCINNATI DISTRICT OFFICE CLEVELAND DISTRICT OFFICE 161 South High Street 900 Dalton Avenue at West 8th Street 615 West Superior Avenue Suite 501 Cincinnati Ohio 45203-1171 Fifth Floor Room 570 Akron Ohio 44308-1600 Cleveland Ohio 44113-1891

COLUMBUS DISTRICT OFFICE DAYTON DISTRICT OFFICE LIMA DISTRICT OFFICE 1880 East Dublin-Granville Road Centre City Offices 1303 Bellefontaine Avenue Columbus Ohio 43229-3529 15 East Fourth Street Room 510 Lima Ohio 45804-3199

Dayton Ohio 45402-2162

TOLEDO DISTRICT OFFICE YOUNGSTOWN DISTRICT OFFICE ZANESVILLE DISTRICT OFFICE One Government Center Stambaugh Building 601 Underwood Street Suite 1400 44 Federal Plaza Central 300 Zanesville Ohio 43701-3786 Toledo Ohio 43604-2232 Youngstown Ohio 44503-1651

Written Ohio Department of Taxation Taxpayer Services Mailing address

Ohio Department of Taxation Taxpayer ServiceCentral Registration Division Taxpayer Services Response Section PO Box 182382 Columbus Ohio 43218-2382

For Deaf Hard of Hearing or Speech Impaired who use TTY or TDD only Please contact the Ohio Relay Service at 1-800-750-0750 and give the Communication Assistant the Ohio Department of Taxation telephone number that you wish to contact

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 loca-tions in your area call the Internal Revenue Service at 1-800-829-1040 If you received an Ohio andor Federal income tax pack-age in the mail take them with you when you go for help

The Ohio Department of Taxation is an Equal Opportunity Employer

39

OHIO Department of Taxation Columbus Ohio 43270

  • Untitled
    • 2
Page 7: Individual Income Tax · Individual Income Tax Forms and Instructions This booklet contains 2 copies of Form IT-1040, the standard Ohio income tax form AND Form IT-1040 EZ, the short

Tbull 1040X Ohio Amended ncome Tax Return

Estimate Yes or No

Do I Have to Pay Estimated Tax in 1999 You must pay estimated tax if your 1998 tax after withholding will be more than $300 If you are required to pay estimated tax file a 1999 Ohio Estimated Income Tax Return (Form IT-1040ES) You can get this form from one of the offices listed on page 39 of this booklet CAUTION 1999 estimated tax payments are due on April 15 1999 June 15 1999 September 15 1999 and January 18 2000 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 1999 tax after withholding is less than $300 File a revised Form IT-4 (Employee Withholding Exemption Certificate) with your employer

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 1998 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 9

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 off the Internet (see page 2 letter) or by contacting one of the offices listed on page 39 of this book-let If you correct your federal income tax return or if you are audited by the Internal Revenue Service you must file Ohio Form IT-1040X 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 penal-ities be sure to file your Ohio amended return within 60 days of the final determination of the federal change

Do I Have to File a School District Income Tax Form Certain Ohio school districts have an additional income tax These school districts are marked with an asterisk () on pages 33 to 35 in this booklet If you lived in one of these districts during all or part of 1998 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 that 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 page 39 of this booklet

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 holderrsquos spouse and qualified dependents A medical savings account can be opened by or on behalf of a person that participates in either a sick-ness and accident plan a plan offered by a Health Maintenance Organization 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 a federally or state chartered bank savings and loan association savings bank or credit union a trust company authorized to act as fiduciary an insurer authorized under Ohiorsquos insurance laws a dealer or a salesperson licensed under Ohiorsquos securities laws an administrator licensed under Ohiorsquos third party administrator law a certified public accountant an employer that administers an employee benefit plan or a health maintenance organization Account holders are generally permitted to withdraw the funds at any time for any reason However account administra-tors may not release any funds during the year of deposit except for reimbursement of eligible medical expenses Any withdrawals for a non-qualifying medical purpose may result in increased Ohio taxes 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 qualified dependent is any of the following the account holderrsquos child if under 19 years of age or if under 23 years of age if a full-time student at an accredited

college or university the account holderrsquos child who is not self-sufficient due to physical or mental disorders or impairments or 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

7

Your social security number

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 always presentto ensure that your social security

number is entered correctly onto our computer files

651-00-1492 59 KENNETH L SMITH 300 HOMETOWN OH

Your name and address

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

CAR-RT SORT CR01

2503

45300-3253

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

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

Instructions for top of the forms Name address social security number and county

Did you receive a label with the correct information

YES NO ccedilccedilAfter 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 spousesrsquo 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 live

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 qualifying widow(er) 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

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 33 34 and 35 of for the majority of 1998 and write it in the space provided this booklet Non-residents should enter 9999 in the space provided

8

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 1998 in the space provided

Part Year Resident Mark this box if you moved into or out of Ohio during 1998 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 21) 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 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 Form IT-1040 or Line 10 of Form IT-1040EZ) of $1 or more you may choose to have $1 go to this fund by checking the YES box on the return If you file a joint return and have tax (line 14 of Form IT-1040 or Line 10 of Form IT-1040EZ) 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 We ask for tax return information to carry out Ohiorsquos income tax laws We need this information to figure and collect the right

The Privacy Act says that when we ask you for information we amount of tax We may give this information to the Internalmust first tell you our legal right to ask for the information why Revenue Service the Ohio Attorney General tax agencies inwe are asking for it and how we will use the information We Ohio cities other states and provinces the US Department ofmust also tell you what could happen if we do not receive it and Justice and other federal agencies as provided by lawwhether your response is voluntary required to obtain a bene-fit or mandatory under the 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 youThis notice applies to all papers you file with us including this may be charged penalties and in certain cases you may betax return It also applies to any questions that we need to ask subject to criminal prosecution We may also have to disallowyou so we can complete correct or process your return figure the exemptions exclusions credits deductions or adjustmentsyour tax and collect tax interest and penalties shown on the tax return This could make the tax higher or delay Our legal right to ask for information is Ohio Revised Code sec- any refund Interest and penalty may also be charged tion 574708(F) This section says that you must file a return or Keep this notice with your records It may help you if we ask forstatement with us for any tax for which you are liable and that further information If you have any questions about the rules foryou must show your social security number on what you file filing or giving information please call or visit any of our officesThis 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

9

0

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

Personal and Dependent Exemption Worksheet Line 1 Personal exemption for yourself 950 Line 2 If joint return enter $950 for your

spouse Line 3 Number of dependents that you

claim _____ times $1050 Line 4 Total of lines 1 2 and 3 Enter the amount shown on line 4 of this worksheet on line 4 of your form IT-1040EZ

1 $________

2 $________

3 $________ 4 $________

Enter the amount from your 1998 federal income tax return

Use Form 1040 line 33 OR Form 1040A line 18 OR Form 1040EZ line 4 OR Form 1040-TEL adjusted gross income

STOP In all cases your line 1 must match your federal adjusted gross income reported on your federal

income tax return There are no exceptions to this requirement

EZ Line 2 mdash State or Municipal Overpayments

Deduct on line 2 the amount of state and municipal income tax overpayments appearing on line 10 of your Federal Form 1040

EZ Line 3 mdash Ohio Adjusted Gross Income

Deduct line 2 from line 1

EZ Line 4 mdash Exemptions and Dependents

Personal Exemption for You and Your Spouse You get a personal exemption of $950 for yourself and an additional $950 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

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 tax return You get a $1050 deduction for each dependent exemption Note that the amount allowed for a dependent exemption is differ-ent than the amount allowed for a personal exemption Write the number of your dependents on line 3 of the personal and dependent worksheet

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 parentsrsquo Ohio tax return may claim the $950 personal exemption on their own Ohio tax return and their parents may use the $1050 dependent exemption for that same child on the par-entsrsquo Ohio tax return

EZ Line 5 mdash Ohio Taxable Income

Subtract line 4 from line 3 If the amount on line 4 is larger than line 3 enter ldquo0rdquo on line 5 You do not owe any Ohio income tax If you had Ohio tax withheld you must complete the rest of the return to get a refund

EZ Line 6 mdash Ohio Tax before Credits

Figure your tax on your Ohio taxable income using the tax tables on pages 22 through 32 If your taxable income is less than $100000 your tax

has been figured for you as shown in Table 1 If your taxable income is $100000 or more you must

use Table 2

EZ Line 7 mdash Exemption Credit

Multiply your total number of personal and dependent exemptions by $20 and enter the amount on line 7

EZ Line 8 mdash Tax less Exemption

Subtract line 7 from line 6 If your total credit on line 7 is larger than your tax on

line 6 enter a ldquo0rdquo on line 8 and line 10

EZ Line 9 mdash Joint Filing Credit

If you are a married couple filing a joint Ohio income tax return you may be entitled to a joint filing credit You can take this credit only if each spouse has Ohio Adjusted Gross Income of $500 or more not counting income from interest dividends royalties rents capital gains and state or munici-pal income tax refunds Find your Ohio taxable income in the first column on the following page The second column then tells you what percent of your tax on line 8 will be your Joint Filing Credit Multiply your tax by this percent and enter the amount on line 9 Enter the percent in the space provided

10

ii DIVISION OF

WILDLIFE

Natural Areas

~bullI5J bull Check Us

EZ Line 9 mdash Joint Filing Credit Contrsquod

If you do not qualify for the Joint Filing Credit enter ldquo0rdquo on line 9

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 8 More than $25000

but not more than $50000 15 of line 8 More than $50000

but not more than $75000 10 of line 8 More than $75000 5 of line 8 The credit is limited to a maximum of $650

EXAMPLE If your Ohio taxable income on line 5 was $23000 AND the tax amount on line 8 is $48600 THEN the Joint Filing Credit will be $48600 X 20 = $9720

If either spouse does not have a W-2 form showing $500 or more of Ohio income you must attach a separate statement to your return explaining what the income is

EZ Line 10 mdash Tax less Joint Filing Credit

Subtract line 9 from line 8

EZ Line 11 mdash Ohio Tax Withheld

Enter the total amount of Ohio tax withheld This is shown normally on your tax statement (W-2 W-2G or 1099R) Form(s) in box 18 ATTACH READABLE STATE copies of your W-2

W-2G OR 1099R Forms to the front of Form IT-1040EZ You cannot claim taxes withheld for another state or a

city or a school district on the Ohio return

EZ Line 12 mdash Refund

If line 11 is larger than line 10 you have a refund Subtract line 10 from line 11 and enter the amount of your refund on line 12

CAUTION If you move after filing your tax return and you are expecting a refund notify the Post Office servic-ing your old address Fill out a change of address form at the Post Office

EZ Line 13 mdash Amount You Owe

If line 10 is larger than line 11 you owe more tax Subtract line 11 from line 10 and enter the tax you owe on line 13

Caution You may be charged interest penalty for not paying enough tax during the year You may have to pay an interest penalty if the Amount You Owe (line 13) is more than $300 and both of the following apply

The amount of your 1998 Ohio tax withheld (line 11) is less than 90 of your 1998 tax (line 10) less $300 and

The amount of your 1998 Ohio tax withheld was less than 100 of your 1997 tax (line 14 1997 IT-1040 or line 2 1997 IT-1040EZ) less $300

If you owe an interest penalty you may choose to have us calculate the interest penalty for you and we will send you a bill However if you want to figure your interest penalty yourself on the Ohio Form IT-2210 you must file the stan-dard Form IT-1040 to do so

EZ Line 14 and 15 mdash Wildlife and Natural Areas Donations Checkoff

If you have a refund on line 12 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 confidentiality of your tax return these programs cannot know who donates and are therefore unable to thank you directly for your dona-tions They wish to express their sincere appreciation to those taxpayers who supported the protection of Ohiorsquos natural her-itage last year

Line 14 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 and conduct research projects of critical importance to wildlife populations

Line 15 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 Give nature a chance -support natural areas CAUTION You should not deduct the amount of your donation from your refund Any donations shown will automatically reduce the amount of the refund that will be sent to you If you decide to donate this decision is final If you do not wish to donate leave lines 14 and 15 blank If you do not have a refund on line 12 but you want to donate to protect Ohiorsquos natural heritage DONrsquoT DO IT ON YOUR INCOME TAX FORM A more complete explanation of the Natural Areas and Wildlife checkoff donations including how to donate when you donrsquot have a refund can be found in the IT-1040 line instruction for lines 21 and 22 on pages 14 and 15

11

0

950

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

Enter the amount from your 1998 federal income tax return

Use Form 1040 line 33 OR Form 1040A line 18 OR Form 1040EZ line 4 OR Form 1040-Tel adjusted gross income

In all cases your line 1 must match your federalSTOP 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 45) on the back of the return has a list of additions and deductions to your Ohio income Turn to pages 16 17 and 18 and read the additions required and the deductions to which you may be entitledbull 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 45 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 $950 for yourself and an additional $950 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

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 a $1050 deduction for each dependent exemption Note that the amount allowed for a dependent exemption is different than the amount allowed for a personal exemption Write the number of your dependents on line 3 of the person-al and dependent exemption worksheet

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 parentsrsquo Ohio tax return may claim the $950 personal exemption on their own Ohio tax return and their parents may use the $1050 dependent exemption for that same child on the par-entsrsquo Ohio tax return

Personal and Dependent Exemption Worksheet Line 1 Personal Exemption for yourself 1 $________ Line 2 If joint return enter $950 for your

spouse 2 $________ Line 3 Number of dependents that you

claim _____ times $1050 3 $________ Line 4 Total of lines 1 2 and 3 4 $________ Enter the amount shown on line 4 of this worksheet on line 4 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 22 through 32 bull If your taxable income is less than $100000 your tax has

been figured for you as shown in Table 1 on pages 22 through 31 or you may use Table 2 on page 32

bull If your taxable income is $100000 or more you must use Table 2 on page 32 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 19and 20 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 53 onto line 7 bull If you have no credits from Schedule B enter ldquo0rdquo on line 7

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 and line 14

12

0

0

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 below The second col-umn 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 pro-vided This credit is limited to a maximum of $650

If you have deducted an amount on Schedule A ofSTOP your Ohio return you may not be entitled to the joint filing credit unless each spouse has other sources of qual-ifying income totaling $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 not qualify for Ohiorsquos joint filing credit However if Mary had another source of qualifying income of $500 or more not deducted in Schedule A the Brownrsquos would qualify for the credit mdash If you do not qualify for the Joint Filing Credit enter ldquo0rdquo on line 11 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 $48600 THEN The Joint Filing Credit will be $48600

x 20 $9720 = 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 21 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 ldquoSrdquo corporation or a limited liability compa-ny you may qualify for a business credit Nonrefundable business credits must be calculated on Schedule E (available at any of our offices listed on page 39 of this booklet) A refundable Jobs Credit is available for qualifying businesses See the instructions for line 17a for further information NONREFUNDABLE BUSINESS CREDITS INCLUDE bull Credits for manufacturing bull Enterprise Zone Credits

investments bull Credits for Child Care 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 If your total credits on line 13 are more or equal to your tax on line 12 enter ldquo0rdquo on line 14

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 W-2G or 1099R) Form(s) in box 18bull ATTACH READABLE STATE copies of your W-2

W-2G 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 1998 and Amount of 1997 Overpayment Credited to 1998

Enter the total estimated income tax payments submitted on your 1998 Form IT-1040ES including payments made on Form IT-40P plus any overpayment you credited to 1998 from your 1997 IT-1040 line 23

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

Line 17a 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 17a 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

1313

0

ik DIVISION OF

WILDLIFE

Natural Areas

~middotI~ - Check Us

Line 17b mdash Refundable Pass-Through Entity Credits

If you are a direct or indirect investor in a pass-through enti-ty that filed and paid Ohio tax on Form IT-4708 (Master Return for Pass-through Entities) or Form IT-1140 you should enter the amount of tax paid on your behalf Investors who claim this credit for taxes paid on their behalf must attach Federal K-1rsquos which reflect the amount of Ohio tax paid The K-1 should show the amount of the distributive share of income the amount of Ohio tax paid the legal name of the entity and the entityrsquos federal employer identification num-ber (FEIN) Enter the total of lines 17a and 17b on line 17

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 1998 Ohio tax withheld including pass-through entity tax withheld (lines 15 and 17b 1998 IT-1040) is less than both of the fol-lowingbull 90 of your 1998 Ohio income tax (line 14 1998 IT-

1040) less $300 andbull 100 of your 1997 Ohio income tax (line 14 1997 IT-

1040 or line 2 1997 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 find that you owe an interest penalty we will send you a bill mdash but see ldquolowering your interest 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 1998 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 returnbull 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

If you have an overpayment on line 20 of your 1998STOP Form IT-1040 but 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 1999) or the net amount on line 24

Line 21 and 22 mdash Wildlife and Natural Areas Checkoff

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 and conduct research projects of critical importance to wildlife populations Donations to this fund have enabled the Division of Wildlife to increase the number of nesting bald eagles reintroduce river otters peregrine falcons paddlefish and trumpeter swans With 127 animals classifed as endangered in the state and crit-ical habitat being lost to development the effort is far from fin-ished Please join us in securing a future for wildlife currently in jeop-ardy by making a donation Your financial help will benefit native wildlife and enhance the quality of life for all Ohioans

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

14

0

0

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

A donation will reduce the amount of the refundSTOP 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 nature preserves scenic rivers

and endangered species protection make your check out to Natural Areas and Preserves Special Account

bull If you want to donate to endangered wildlife species and biodiversity projects make your check out to Nongame and Endangered Wildlife 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 1999 Estimated Income Tax

You may apply part or all of your overpayment on line 20 to your 1999 Ohio Income Tax Enter on line 23 the amount of the overpayment that you want to apply to 1999 However if you want to credit your entire overpayment to 1999 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

If you move after filing your tax return and you areSTOP expecting a refund notify the Post Office serving

your old address Fill out a change of address form for the Post Office

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

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

ccedilccedil

15

0

0

Schedule AmdashAdjustments to Income Additions

Line 25 mdash Government Interest or Dividends from Other States

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

Line 26 mdash US Government ObligationsComplex Trust Income

Enter interest or dividends on obligations of the United States government that are exempt from federal taxation but not exempt from state taxation Attach an explanation Also 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 27 mdash Pass-Through Entity Addback

Add any Form IT-1140 taxes shown on your Federal K-1rsquos

Line 28 mdash Losses on Ohio Public Obligations

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

Line 29 mdash Non-qualifying Medical Savings Account Withdrawals

SEE WORKSHEET ON PAGE 18

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

Deductions Any amounts deducted on lines 31 through 43 mustSTOP be included in your Federal Adjusted Gross Income

line 1 of the Ohio Return

Line 31 mdash Federal Interest and Dividends

Enter interest income (included in line 1) from obligations issued by the United States government or its possessionster-ritories 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 list-ing Examples of interest income that are not deductible bull Interest paid by the IRS on a federal income tax refundbull 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 you were a full year resident of one of these states bull your only source of income was from wages salaries tips

or commissions and bull you did not have Ohio tax withheld

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 line 32

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 nonresident credit in Schedule D

Note Residents of these neighboring states who work in Ohio should complete Form IT-4NR and give it to their employer to stop Ohio withholding for 1999

Wages salaries tips and commissions earned bySTOP Ohio residents in these neighboring 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 the amount withheld for the other state on line 15

Line 33 mdash State or Municipal Refund

Deduct on line 33 the amount of state and municipal income tax overpayments appearing on line 10 of your Federal Form 1040

Line 34 mdash Disability and Survivorship Benefits

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 considered retirement or pension benefits and are no longer deductible (See instructions for line 46 for the proper treat-ment of retirement benefits)

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

16

0

0

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 Benefitsbull Tier I and Tier II Railroad Retirement Benefits bull Supplemental Railroad Retirement Benefits bull Dual Railroad Retirement Benefits bull Railroad Disability and Unemployment Benefits

Line 37 mdash Interest from Ohio Public and Purchase Obligations and the Gain from the Sale or Disposition of Ohio Public Obligations

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 1998 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 1997 federal income tax return In 1998 he received a reimbursement of $200 of the medical expenses from his insurance company which he reported as income on line 21 of his 1998 federal income tax return Mr Brown is entitled to deduct the $200 reimburse-ment on line 39 of his Ohio income tax return

Do not deduct on this line state or municipal incomeSTOP tax overpayments (see line 33)

Line 40 mdash Repayment of Income Reported in a Prior Year

Deduct interest income earned from Ohio Public and Purchase Obligations if the interest income is included in your Federal Adjusted Gross Income You may also deduct any gains resulting from the sale or disposition of Ohio Public 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 1998 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)

If in 1998 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 1998 federal income tax return for the amount repaid or you claimed a tax credit on your 1998 federal income tax return based upon the amount repaid and

bull The repayment has not otherwise reduced your Federal Adjusted Gross Income for 1998 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 1997 and included the bonus in his 1997 Federal Ad-justed Gross Income In 1998 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 1998 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 your 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

If you were eligible to participate in any health planSTOP maintained by your or your spousersquos employer for

any month or part of a month in 1998 amounts paid for health insurance coverage for that month cannot be used to figure this deduction

17

Self-employed Health Insurance Cost Worksheet

1 Enter the total amount you paid in 1998 for health insurance coverage for 1998 for you your spouse and dependents 1_______

2 a Enter your net profit and other earned income from your 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 27 of your Federal Form 1040 for the self-

employment tax deduction 2b_______ c Enter any amount you claimed on line 29

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 28 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 be able to deduct the amount of funds you deposit-ed into a medical savings account or the amount deposited by your employer on your behalf If filing a joint return your spouse may also be able to deduct hisher funds deposited into hisher medical savings account For 1998 the maximum amount of deposited funds you may be able to deduct is $3149 If filing a joint return each spouse may be able to deduct up to $3149 of deposited funds into hisher separate account for a maximum of $6298

Also any investment income or interest earned on the funds deposited into a medical savings account is deductible if the income is included in your Federal Adjusted Gross Income line 1 of your Ohio Form IT-1040

To determine if you are eligible for this deduction complete the medical savings account worksheet on this page

For further information please see the question ldquoWhat is a Medical Savings Account and what are the qualificationsrdquo on page 7 of this booklet

Example John and Mary Brown file a joint tax return for 1998 John contributed $2000 to his medical savings account while Mary contributed $5000 to hers Johnrsquos account earned $120 in interest and Maryrsquos earned $300 which were includ-ed in their Federal Adjusted Gross Income They would be entitled to a Medical Savings Account deduction of $5569 ($2000 for John and $3149 for Mary plus the interest income of $420)

Medical Savings Account Worksheet

1 Amount you contributed during 1998 but no more than $3149 ________

2 If joint return amount your spouse contributed during 1998 but no more than $3149 ________

3 Amount of Medical Savings Account earnings included in line 1 of your 1998 Ohio Form IT-1040 ________

4 Sub-total (add lines 1 2 and 3) ________ 5 1998 withdrawals from the account for

non-medical purposes (see note below) ________ 6 If line 5 is less than line 4 subtract line 5 from

line 4 and enter here and on line 42 of Schedule A of Form IT-1040 ________

7 If line 4 is less than line 5 subtract line 4 from line 5 and enter here and on line 29 of Schedule A of Form IT-1040 ________

Note If any prior year contribution exceeded the deductible limit for that year please contact the Ohio Department of Taxation to help you determine the amount you should enter on line 5 of this worksheet

Line 43 mdash Individual Development Account Program

You may deduct matching contributions to another personrsquos Individual Development Account when the account has been established by a County Department of Human Services This program was established for the purpose of providing match-ing funds for qualified program participants For further information about this program contact your local County Department of Human Services

Line 44 mdash Total Deductions

Enter the total of lines 31 through 43

Line 45 mdash Net Adjustments If line 30 is LARGER THAN line 44 subtract line 44 from line 30 and enter the amount on line 45 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 44 subtract line 30 from line 44 and enter the difference on line 45 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

18

0

0

Schedule BmdashCredits Line 46 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 47 mdash Senior Citizen Credit

You may claim a $50 credit if you were 65 years of age or older prior to January 1 1999 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

Line 48 mdash Lump Sum Distribution Credit

This credit is available only to individuals 65 years of age or older before January 1 1999 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

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 1999 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

If you take this credit you cannot take the $50 STOP Senior Citizenrsquos Credit on this yearrsquos return or any

future yearrsquos return

Line 49 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

If line 3 on the front of the Ohio Form IT-1040 is STOP $40000 or more yoursquore not entitled to this credit

1998 Child and Dependent Care Worksheet

A Enter the amount of Federal Child and Dependent Care Credit shown on your Federal Form 1040A line 26 or your Federal Form 1040 line 41 A$________

B If line 3 of your Ohio IT-1040 is less than $20000 enter 100 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 49 (schedule B) on the back of Form IT-1040 C$________

19

0

Line 50 mdash Lump Sum Retirement Income Credit

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 1998 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 page 39 of this booklet

Line 51 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

Such training qualifies for this credit only if you canSTOP 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

1998 Job Training Credit Worksheet

1 Enter the amount you paid during 1997 and 1998 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 51 Schedule B on the 1997 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 51 of Ohio Form IT-1040

Line 52 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 The max-imum credit is $50 (for single or married separate filers) and $100 (for married filing joint returns if both spouses made contributions of $50 or more) regardless of the amount of the contribution

You can claim the credit on the back of Form IT-1040 line 52

Line 53 mdash Total Credits Enter the total of lines 46 through 52 on line 53 and on line 7 on the front of the return

20

0

Schedule CmdashResident Credit Line 54

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 57 or 57a

Enter the portion of Ohio Adjusted Gross Income from line 3 that is subjected to tax 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

Do not include wages salaries tips or commissionsSTOP 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 55

Enter Ohio Adjusted Gross Income from line 3

Line 56 Divide 54 by line 55

Line 57 Multiply line 56 by the amount on line 12 on the front of the return Enter the amount on line 57

Line 57a Enter the amount of 1998 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 57b Enter the smaller of line 57 or line 57a 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 1998 income tax return below line 57b 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 58

Line 58 Enter the portion of Ohio Adjusted Gross Income from line 3 that was not earned or received in Ohio

Line 59

Enter Ohio Adjusted Gross Income from line 3

Line 60 Divide line 58 by line 59

Line 61 Multiply line 60 by the amount on line 12 on the front of the return Enter the amount on line 61 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 57b and 61 on line 13

21

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax least less is

than

Tax After Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

Up to $1000 $2000 $4000 $6000

$ 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 4 500 550 4 550 600 4 600 650 5 650 700 5 700 750 5 750 800 6 800 850 6 850 900 7 900 950 7 950 1000 7

$ 0 1 1 1 2 2 2 3 3 3 4 4 4 5 5 5 6 6 6 7

$ 2000 $ 2050 $ 15 $ 14 2050 2100 15 14 2100 2150 16 14 2150 2200 16 15 2200 2250 17 15 2250 2300 17 15 2300 2350 17 16 2350 2400 18 16 2400 2450 18 16 2450 2500 18 17 2500 2550 19 17 2550 2600 19 17 2600 2650 20 18 2650 2700 20 18 2700 2750 20 18 2750 2800 21 19 2800 2850 21 19 2850 2900 21 19 2900 2950 22 20 2950 3000 22 20

$ 4000 $ 4050 $ 30 $ 27 4050 4100 30 27 4100 4150 31 28 4150 4200 31 28 4200 4250 31 28 4250 4300 32 29 4300 4350 32 29 4350 4400 33 29 4400 4450 33 30 4450 4500 33 30 4500 4550 34 30 4550 4600 34 31 4600 4650 34 31 4650 4700 35 31 4700 4750 35 32 4750 4800 35 32 4800 4850 36 32 4850 4900 36 33 4900 4950 37 33 4950 5000 37 33

$ 6000 $ 6050 $ 52 $ 47 6050 6100 53 48 6100 6150 54 49 6150 6200 55 49 6200 6250 55 50 6250 6300 56 51 6300 6350 57 51 6350 6400 58 52 6400 6450 58 53 6450 6500 59 54 6500 6550 60 54 6550 6600 61 55 6600 6650 61 56 6650 6700 62 56 6700 6750 63 57 6750 6800 64 58 6800 6850 64 58 6850 6900 65 59 6900 6950 66 60 6950 7000 66 60

$1000 $3000 $5000 $7000

$ 1000 $ 1050 $ 8 1050 1100 8 1100 1150 8 1150 1200 9 1200 1250 9 1250 1300 9 1300 1350 10 1350 1400 10 1400 1450 11 1450 1500 11 1500 1550 11 1550 1600 12 1600 1650 12 1650 1700 12 1700 1750 13 1750 1800 13 1800 1850 14 1850 1900 14 1900 1950 14 1950 2000 15

$ 7 7 8 8 8 9 9 9

10 10 10 11 11 11 12 12 12 13 13 13

$ 3000 $ 3050 $ 22 $ 20 3050 3100 23 21 3100 3150 23 21 3150 3200 24 21 3200 3250 24 22 3250 3300 24 22 3300 3350 25 22 3350 3400 25 23 3400 3450 25 23 3450 3500 26 23 3500 3550 26 24 3550 3600 27 24 3600 3650 27 24 3650 3700 27 25 3700 3750 28 25 3750 3800 28 25 3800 3850 28 26 3850 3900 29 26 3900 3950 29 26 3950 4000 30 27

$ 5000 $ 5050 $ 38 $ 34 5050 5100 38 35 5100 5150 39 35 5150 5200 40 36 5200 5250 40 37 5250 5300 41 37 5300 5350 42 38 5350 5400 43 39 5400 5450 43 39 5450 5500 44 40 5500 5550 45 41 5550 5600 46 41 5600 5650 46 42 5650 5700 47 43 5700 5750 48 43 5750 5800 49 44 5800 5850 49 45 5850 5900 50 45 5900 5950 51 46 5950 6000 52 47

$ 7000 $ 7050 $ 67 $ 61 7050 7100 68 62 7100 7150 69 62 7150 7200 69 63 7200 7250 70 64 7250 7300 71 64 7300 7350 72 65 7350 7400 72 66 7400 7450 73 66 7450 7500 74 67 7500 7550 75 68 7550 7600 75 68 7600 7650 76 69 7650 7700 77 70 7700 7750 78 70 7750 7800 78 71 7800 7850 79 72 7850 7900 80 72 7900 7950 81 73 7950 8000 81 74

OHIO TAX TABLES FOR 1998 ONLY 22

$9000

$16000 $19000

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$8000 $11000 $14000 $17000

$ 8000 $ 8050 $ 82 $ 74 8050 8100 83 75 8100 8150 84 76 8150 8200 84 76 8200 8250 85 77 8250 8300 86 78 8300 8350 87 78 8350 8400 87 79 8400 8450 88 80 8450 8500 89 80 8500 8550 90 81 8550 8600 90 82 8600 8650 91 82 8650 8700 92 83 8700 8750 93 84 8750 8800 93 84 8800 8850 94 85 8850 8900 95 86 8900 8950 95 87 8950 9000 96 87

$11000 $11050 $ 142 $ 129 11050 11100 143 130 11100 11150 145 131 11150 11200 146 133 11200 11250 148 134 11250 11300 149 135 11300 11350 151 137 11350 11400 152 138 11400 11450 154 139 11450 11500 155 141 11500 11550 157 142 11550 11600 158 143 11600 11650 160 145 11650 11700 161 146 11700 11750 163 147 11750 11800 164 149 11800 11850 166 150 11850 11900 167 152 11900 11950 169 153 11950 12000 170 154

$14000 $14050 $ 231 $ 209 14050 14100 233 211 14100 14150 234 212 14150 14200 236 213 14200 14250 237 215 14250 14300 239 216 14300 14350 240 218 14350 14400 241 219 14400 14450 243 220 14450 14500 244 222 14500 14550 246 223 14550 14600 247 224 14600 14650 249 226 14650 14700 250 227 14700 14750 252 228 14750 14800 253 230 14800 14850 255 231 14850 14900 256 232 14900 14950 258 234 14950 15000 259 235

$17000 $17050 $ 335 $ 304 17050 17100 337 306 17100 17150 339 307 17150 17200 341 309 17200 17250 343 311 17250 17300 345 312 17300 17350 346 314 17350 17400 348 316 17400 17450 350 317 17450 17500 352 319 17500 17550 354 321 17550 17600 356 322 17600 17650 358 324 17650 17700 359 326 17700 17750 361 327 17750 17800 363 329 17800 17850 365 331 17850 17900 367 333 17900 17950 369 334 17950 18000 371 336

$9000 $12000 $15000 $18000

$ 9000 $ 9050 $ 97 $ 88 9050 9100 98 89 9100 9150 98 89 9150 9200 99 90 9200 9250 100 91 9250 9300 101 91 9300 9350 101 92 9350 9400 102 93 9400 9450 103 93 9450 9500 104 94 9500 9550 104 95 9550 9600 105 95 9600 9650 106 96 9650 9700 107 97 9700 9750 107 97 9750 9800 108 98 9800 9850 109 99 9850 9900 110 99 9900 9950 110 100 9950 10000 111 101

$12000 $12050 $ 172 $ 156 12050 12100 173 157 12100 12150 175 158 12150 12200 176 160 12200 12250 178 161 12250 12300 179 162 12300 12350 181 164 12350 12400 182 165 12400 12450 184 166 12450 12500 185 168 12500 12550 187 169 12550 12600 188 170 12600 12650 190 172 12650 12700 191 173 12700 12750 193 174 12750 12800 194 176 12800 12850 195 177 12850 12900 197 178 12900 12950 198 180 12950 13000 200 181

$15000 $15050 $ 261 $ 237 15050 15100 263 238 15100 15150 265 240 15150 15200 267 242 15200 15250 268 243 15250 15300 270 245 15300 15350 272 247 15350 15400 274 248 15400 15450 276 250 15450 15500 278 252 15500 15550 280 253 15550 15600 281 255 15600 15650 283 257 15650 15700 285 258 15700 15750 287 260 15750 15800 289 262 15800 15850 291 263 15850 15900 293 265 15900 15950 294 267 15950 16000 296 269

$18000 $18050 $ 372 $ 338 18050 18100 374 339 18100 18150 376 341 18150 18200 378 343 18200 18250 380 344 18250 18300 382 346 18300 18350 384 348 18350 18400 385 349 18400 18450 387 351 18450 18500 389 353 18500 18550 391 354 18550 18600 393 356 18600 18650 395 358 18650 18700 397 359 18700 18750 398 361 18750 18800 400 363 18800 18850 402 365 18850 18900 404 366 18900 18950 406 368 18950 19000 408 370

$10000 $13000 $16000 $19000

$10000 $10050 $ 112 $ 102 10050 10100 114 103 10100 10150 115 104 10150 10200 117 106 10200 10250 118 107 10250 10300 120 108 10300 10350 121 110 10350 10400 123 111 10400 10450 124 112 10450 10500 126 114 10500 10550 127 115 10550 10600 129 116 10600 10650 130 118 10650 10700 132 119 10700 10750 133 121 10750 10800 134 122 10800 10850 136 123 10850 10900 137 125 10900 10950 139 126 10950 11000 140 127

$13000 $13050 $ 201 $ 182 13050 13100 203 184 13100 13150 204 185 13150 13200 206 187 13200 13250 207 188 13250 13300 209 189 13300 13350 210 191 13350 13400 212 192 13400 13450 213 193 13450 13500 215 195 13500 13550 216 196 13550 13600 218 197 13600 13650 219 199 13650 13700 221 200 13700 13750 222 201 13750 13800 224 203 13800 13850 225 204 13850 13900 227 205 13900 13950 228 207 13950 14000 230 208

$16000 $16050 $ 298 $ 270 16050 16100 300 272 16100 16150 302 274 16150 16200 304 275 16200 16250 306 277 16250 16300 307 279 16300 16350 309 280 16350 16400 311 282 16400 16450 313 284 16450 16500 315 285 16500 16550 317 287 16550 16600 319 289 16600 16650 320 290 16650 16700 322 292 16700 16750 324 294 16750 16800 326 295 16800 16850 328 297 16850 16900 330 299 16900 16950 332 301 16950 17000 333 302

$19000 $19050 $ 410 $ 371 19050 19100 411 373 19100 19150 413 375 19150 19200 415 376 19200 19250 417 378 19250 19300 419 380 19300 19350 421 381 19350 19400 423 383 19400 19450 424 385 19450 19500 426 386 19500 19550 428 388 19550 19600 430 390 19600 19650 432 391 19650 19700 434 393 19700 19750 436 395 19750 19800 437 397 19800 19850 439 398 19850 19900 441 400 19900 19950 443 402 19950 20000 445 403

OHIO TAX TABLES FOR 1998 ONLY 23

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$20000 $22000 $24000 $26000

$20000 $20050 $ 447 $ 405 20050 20100 449 407 20100 20150 451 409 20150 20200 454 411 20200 20250 456 413 20250 20300 458 415 20300 20350 460 417 20350 20400 463 419 20400 20450 465 421 20450 20500 467 423 20500 20550 469 425 20550 20600 471 427 20600 20650 474 429 20650 20700 476 431 20700 20750 478 433 20750 20800 480 435 20800 20850 483 437 20850 20900 485 439 20900 20950 487 441 20950 21000 489 443

$22000 $22050 $ 536 $ 486 22050 22100 538 488 22100 22150 541 490 22150 22200 543 492 22200 22250 545 494 22250 22300 547 496 22300 22350 549 498 22350 22400 552 500 22400 22450 554 502 22450 22500 556 504 22500 22550 558 506 22550 22600 561 508 22600 22650 563 510 22650 22700 565 512 22700 22750 567 514 22750 22800 569 516 22800 22850 572 518 22850 22900 574 520 22900 22950 576 522 22950 23000 578 524

$24000 $24050 $ 625 $ 567 24050 24100 627 569 24100 24150 630 571 24150 24200 632 573 24200 24250 634 575 24250 24300 636 577 24300 24350 639 579 24350 24400 641 581 24400 24450 643 583 24450 24500 645 585 24500 24550 647 587 24550 24600 650 589 24600 24650 652 591 24650 24700 654 593 24700 24750 656 595 24750 24800 659 597 24800 24850 661 599 24850 24900 663 601 24900 24950 665 603 24950 25000 668 605

$26000 $26050 $ 714 $ 648 26050 26100 717 650 26100 26150 719 652 26150 26200 721 654 26200 26250 723 656 26250 26300 725 658 26300 26350 728 660 26350 26400 730 662 26400 26450 732 664 26450 26500 734 666 26500 26550 737 668 26550 26600 739 670 26600 26650 741 672 26650 26700 743 674 26700 26750 746 676 26750 26800 748 678 26800 26850 750 680 26850 26900 752 682 26900 26950 754 684 26950 27000 757 686

$21000 $23000 $25000 $27000

$21000 $21050 $ 491 $ 446 21050 21100 494 448 21100 21150 496 450 21150 21200 498 452 21200 21250 500 454 21250 21300 503 456 21300 21350 505 458 21350 21400 507 460 21400 21450 509 462 21450 21500 512 464 21500 21550 514 466 21550 21600 516 468 21600 21650 518 470 21650 21700 520 472 21700 21750 523 474 21750 21800 525 476 21800 21850 527 478 21850 21900 529 480 21900 21950 532 482 21950 22000 534 484

$23000 $23050 $ 581 $ 526 23050 23100 583 528 23100 23150 585 530 23150 23200 587 532 23200 23250 590 534 23250 23300 592 536 23300 23350 594 538 23350 23400 596 540 23400 23450 598 542 23450 23500 601 544 23500 23550 603 547 23550 23600 605 549 23600 23650 607 551 23650 23700 610 553 23700 23750 612 555 23750 23800 614 557 23800 23850 616 559 23850 23900 619 561 23900 23950 621 563 23950 24000 623 565

$25000 $25050 $ 670 $ 607 25050 25100 672 609 25100 25150 674 611 25150 25200 676 613 25200 25250 679 615 25250 25300 681 617 25300 25350 683 619 25350 25400 685 621 25400 25450 688 623 25450 25500 690 625 25500 25550 692 627 25550 25600 694 629 25600 25650 697 631 25650 25700 699 633 25700 25750 701 635 25750 25800 703 637 25800 25850 705 639 25850 25900 708 641 25900 25950 710 643 25950 26000 712 645

$27000 $27050 $ 759 $ 688 27050 27100 761 690 27100 27150 763 692 27150 27200 766 694 27200 27250 768 696 27250 27300 770 698 27300 27350 772 700 27350 27400 775 702 27400 27450 777 704 27450 27500 779 706 27500 27550 781 708 27550 27600 783 710 27600 27650 786 712 27650 27700 788 714 27700 27750 790 716 27750 27800 792 718 27800 27850 795 720 27850 27900 797 722 27900 27950 799 724 27950 28000 801 726

OHIO TAX TABLES FOR 1998 ONLY 24

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$28000 $31000 $34000 $37000

$28000 $28050 $ 803 $ 728 $31000 $31050 $ 937 $ 850 $34000 $34050 $ 1071 $ 971 $37000 $37050 $ 1205 $ 1092 28050 28100 806 730 31050 31100 939 852 34050 34100 1073 973 37050 37100 1207 1094 28100 28150 808 732 31100 31150 942 854 34100 34150 1075 975 37100 37150 1209 1096 28150 28200 810 734 31150 31200 944 856 34150 34200 1078 977 37150 37200 1211 1098 28200 28250 812 736 31200 31250 946 858 34200 34250 1080 979 37200 37250 1214 1100 28250 28300 815 738 31250 31300 948 860 34250 34300 1082 981 37250 37300 1216 1102 28300 28350 817 740 31300 31350 951 862 34300 34350 1084 983 37300 37350 1218 1104 28350 28400 819 742 31350 31400 953 864 34350 34400 1086 985 37350 37400 1220 1106 28400 28450 821 744 31400 31450 955 866 34400 34450 1089 987 37400 37450 1222 1108 28450 28500 824 746 31450 31500 957 868 34450 34500 1091 989 37450 37500 1225 1110 28500 28550 826 749 31500 31550 959 870 34500 34550 1093 991 37500 37550 1227 1112 28550 28600 828 751 31550 31600 962 872 34550 34600 1095 993 37550 37600 1229 1114 28600 28650 830 753 31600 31650 964 874 34600 34650 1098 995 37600 37650 1231 1116 28650 28700 832 755 31650 31700 966 876 34650 34700 1100 997 37650 37700 1234 1118 28700 28750 835 757 31700 31750 968 878 34700 34750 1102 999 37700 37750 1236 1120 28750 28800 837 759 31750 31800 971 880 34750 34800 1104 1001 37750 37800 1238 1122 28800 28850 839 761 31800 31850 973 882 34800 34850 1107 1003 37800 37850 1240 1124 28850 28900 841 763 31850 31900 975 884 34850 34900 1109 1005 37850 37900 1242 1126 28900 28950 844 765 31900 31950 977 886 34900 34950 1111 1007 37900 37950 1245 1128 28950 29000 846 767 31950 32000 980 888 34950 35000 1113 1009 37950 38000 1247 1130

$29000 $32000 $35000 $38000

$29000 $29050 $ 848 $ 769 $32000 $32050 $ 982 $ 890 $35000 $35050 $ 1115 $ 1011 $38000 $38050 $ 1249 $ 1132 29050 29100 850 771 32050 32100 984 892 35050 35100 1118 1013 38050 38100 1251 1134 29100 29150 853 773 32100 32150 986 894 35100 35150 1120 1015 38100 38150 1254 1136 29150 29200 855 775 32150 32200 988 896 35150 35200 1122 1017 38150 38200 1256 1138 29200 29250 857 777 32200 32250 991 898 35200 35250 1124 1019 38200 38250 1258 1140 29250 29300 859 779 32250 32300 993 900 35250 35300 1127 1021 38250 38300 1260 1142 29300 29350 861 781 32300 32350 995 902 35300 35350 1129 1023 38300 38350 1263 1144 29350 29400 864 783 32350 32400 997 904 35350 35400 1131 1025 38350 38400 1265 1146 29400 29450 866 785 32400 32450 1000 906 35400 35450 1133 1027 38400 38450 1267 1148 29450 29500 868 787 32450 32500 1002 908 35450 35500 1136 1029 38450 38500 1269 1150 29500 29550 870 789 32500 32550 1004 910 35500 35550 1138 1031 38500 38550 1271 1153 29550 29600 873 791 32550 32600 1006 912 35550 35600 1140 1033 38550 38600 1274 1155 29600 29650 875 793 32600 32650 1008 914 35600 35650 1142 1035 38600 38650 1276 1157 29650 29700 877 795 32650 32700 1011 916 35650 35700 1144 1037 38650 38700 1278 1159 29700 29750 879 797 32700 32750 1013 918 35700 35750 1147 1039 38700 38750 1280 1161 29750 29800 881 799 32750 32800 1015 920 35750 35800 1149 1041 38750 38800 1283 1163 29800 29850 884 801 32800 32850 1017 922 35800 35850 1151 1043 38800 38850 1285 1165 29850 29900 886 803 32850 32900 1020 924 35850 35900 1153 1045 38850 38900 1287 1167 29900 29950 888 805 32900 32950 1022 926 35900 35950 1156 1047 38900 38950 1289 1169 29950 30000 890 807 32950 33000 1024 928 35950 36000 1158 1049 38950 39000 1292 1171

$30000 $33000 $36000 $39000

$30000 $30050 $ 893 $ 809 $33000 $33050 $ 1026 $ 930 $36000 $36050 $ 1160 $ 1052 $39000 $39050 $ 1294 $ 1173 30050 30100 895 811 33050 33100 1029 932 36050 36100 1162 1054 39050 39100 1296 1175 30100 30150 897 813 33100 33150 1031 934 36100 36150 1164 1056 39100 39150 1298 1177 30150 30200 899 815 33150 33200 1033 936 36150 36200 1167 1058 39150 39200 1300 1179 30200 30250 902 817 33200 33250 1035 938 36200 36250 1169 1060 39200 39250 1303 1181 30250 30300 904 819 33250 33300 1037 940 36250 36300 1171 1062 39250 39300 1305 1183 30300 30350 906 821 33300 33350 1040 942 36300 36350 1173 1064 39300 39350 1307 1185 30350 30400 908 823 33350 33400 1042 944 36350 36400 1176 1066 39350 39400 1309 1187 30400 30450 910 825 33400 33450 1044 946 36400 36450 1178 1068 39400 39450 1312 1189 30450 30500 913 827 33450 33500 1046 948 36450 36500 1180 1070 39450 39500 1314 1191 30500 30550 915 829 33500 33550 1049 951 36500 36550 1182 1072 39500 39550 1316 1193 30550 30600 917 831 33550 33600 1051 953 36550 36600 1185 1074 39550 39600 1318 1195 30600 30650 919 833 33600 33650 1053 955 36600 36650 1187 1076 39600 39650 1320 1197 30650 30700 922 835 33650 33700 1055 957 36650 36700 1189 1078 39650 39700 1323 1199 30700 30750 924 837 33700 33750 1058 959 36700 36750 1191 1080 39700 39750 1325 1201 30750 30800 926 839 33750 33800 1060 961 36750 36800 1193 1082 39750 39800 1327 1203 30800 30850 928 841 33800 33850 1062 963 36800 36850 1196 1084 39800 39850 1329 1205 30850 30900 930 843 33850 33900 1064 965 36850 36900 1198 1086 39850 39900 1332 1207 30900 30950 933 845 33900 33950 1066 967 36900 36950 1200 1088 39900 39950 1334 1209 30950 31000 935 847 33950 34000 1069 969 36950 37000 1202 1090 39950 40000 1336 1211

OHIO TAX TABLES FOR 1998 ONLY 25

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$40000 $42000 $44000 $46000

$40000 $40050 $ 1339 $ 1213 $42000 $42050 $ 1443 $ 1308 $44000 $44050 $ 1547 $ 1402 $46000 $46050 $ 1651 $ 1496 40050 40100 1341 1216 42050 42100 1445 1310 44050 44100 1549 1404 46050 46100 1653 1499 40100 40150 1344 1218 42100 42150 1448 1312 44100 44150 1552 1407 46100 46150 1656 1501 40150 40200 1346 1220 42150 42200 1450 1315 44150 44200 1554 1409 46150 46200 1658 1503 40200 40250 1349 1223 42200 42250 1453 1317 44200 44250 1557 1411 46200 46250 1661 1506 40250 40300 1352 1225 42250 42300 1456 1319 44250 44300 1560 1414 46250 46300 1664 1508 40300 40350 1354 1227 42300 42350 1458 1322 44300 44350 1562 1416 46300 46350 1666 1510 40350 40400 1357 1230 42350 42400 1461 1324 44350 44400 1565 1418 46350 46400 1669 1513 40400 40450 1359 1232 42400 42450 1463 1326 44400 44450 1567 1421 46400 46450 1671 1515 40450 40500 1362 1234 42450 42500 1466 1329 44450 44500 1570 1423 46450 46500 1674 1517 40500 40550 1365 1237 42500 42550 1469 1331 44500 44550 1573 1425 46500 46550 1677 1520 40550 40600 1367 1239 42550 42600 1471 1334 44550 44600 1575 1428 46550 46600 1679 1522 40600 40650 1370 1242 42600 42650 1474 1336 44600 44650 1578 1430 46600 46650 1682 1524 40650 40700 1372 1244 42650 42700 1476 1338 44650 44700 1580 1433 46650 46700 1684 1527 40700 40750 1375 1246 42700 42750 1479 1341 44700 44750 1583 1435 46700 46750 1687 1529 40750 40800 1378 1249 42750 42800 1482 1343 44750 44800 1586 1437 46750 46800 1690 1532 40800 40850 1380 1251 42800 42850 1484 1345 44800 44850 1588 1440 46800 46850 1692 1534 40850 40900 1383 1253 42850 42900 1487 1348 44850 44900 1591 1442 46850 46900 1695 1536 40900 40950 1385 1256 42900 42950 1489 1350 44900 44950 1593 1444 46900 46950 1697 1539 40950 41000 1388 1258 42950 43000 1492 1352 44950 45000 1596 1447 46950 47000 1700 1541

$41000 $43000 $45000 $47000

$41000 $41050 $ 1391 $ 1260 $43000 $43050 $ 1495 $ 1355 $45000 $45050 $ 1599 $ 1449 $47000 $47050 $ 1703 $ 1543 41050 41100 1393 1263 43050 43100 1497 1357 45050 45100 1601 1451 47050 47100 1705 1546 41100 41150 1396 1265 43100 43150 1500 1359 45100 45150 1604 1454 47100 47150 1708 1548 41150 41200 1398 1268 43150 43200 1502 1362 45150 45200 1606 1456 47150 47200 1710 1550 41200 41250 1401 1270 43200 43250 1505 1364 45200 45250 1609 1458 47200 47250 1713 1553 41250 41300 1404 1272 43250 43300 1508 1367 45250 45300 1612 1461 47250 47300 1716 1555 41300 41350 1406 1275 43300 43350 1510 1369 45300 45350 1614 1463 47300 47350 1718 1557 41350 41400 1409 1277 43350 43400 1513 1371 45350 45400 1617 1466 47350 47400 1721 1560 41400 41450 1411 1279 43400 43450 1515 1374 45400 45450 1619 1468 47400 47450 1723 1562 41450 41500 1414 1282 43450 43500 1518 1376 45450 45500 1622 1470 47450 47500 1726 1565 41500 41550 1417 1284 43500 43550 1521 1379 45500 45550 1625 1473 47500 47550 1729 1567 41550 41600 1419 1286 43550 43600 1523 1381 45550 45600 1627 1475 47550 47600 1731 1569 41600 41650 1422 1289 43600 43650 1526 1383 45600 45650 1630 1477 47600 47650 1734 1572 41650 41700 1424 1291 43650 43700 1528 1385 45650 45700 1632 1480 47650 47700 1736 1574 41700 41750 1427 1293 43700 43750 1531 1388 45700 45750 1635 1482 47700 47750 1739 1576 41750 41800 1430 1296 43750 43800 1534 1390 45750 45800 1638 1484 47750 47800 1742 1579 41800 41850 1432 1298 43800 43850 1536 1392 45800 45850 1640 1487 47800 47850 1744 1581 41850 41900 1435 1301 43850 43900 1539 1395 45850 45900 1643 1489 47850 47900 1747 1583 41900 41950 1437 1303 43900 43950 1541 1397 45900 45950 1645 1491 47900 47950 1749 1586 41950 42000 1440 1305 43950 44000 1544 1400 45950 46000 1648 1494 47950 48000 1752 1588

OHIO TAX TABLES FOR 1998 ONLY 26

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$48000 $51000 $54000 $57000

$48000 $48050 $ 1755 $ 1590 $51000 $51050 $ 1911 $ 1732 $54000 $54050 $ 2067 $ 1873 $57000 $57050 $ 2223 $ 2015 48050 48100 1757 1593 51050 51100 1913 1734 54050 54100 2069 1876 57050 57100 2225 2017 48100 48150 1760 1595 51100 51150 1916 1737 54100 54150 2072 1878 57100 57150 2228 2020 48150 48200 1762 1598 51150 51200 1918 1739 54150 54200 2074 1880 57150 57200 2230 2022 48200 48250 1765 1600 51200 51250 1921 1741 54200 54250 2077 1883 57200 57250 2233 2024 48250 48300 1768 1602 51250 51300 1924 1744 54250 54300 2080 1885 57250 57300 2236 2027 48300 48350 1770 1605 51300 51350 1926 1746 54300 54350 2082 1888 57300 57350 2238 2029 48350 48400 1773 1607 51350 51400 1929 1748 54350 54400 2085 1890 57350 57400 2241 2031 48400 48450 1775 1609 51400 51450 1931 1751 54400 54450 2087 1892 57400 57450 2243 2034 48450 48500 1778 1612 51450 51500 1934 1753 54450 54500 2090 1895 57450 57500 2246 2036 48500 48550 1781 1614 51500 51550 1937 1756 54500 54550 2093 1897 57500 57550 2249 2038 48550 48600 1783 1616 51550 51600 1939 1758 54550 54600 2095 1899 57550 57600 2251 2041 48600 48650 1786 1619 51600 51650 1942 1760 54600 54650 2098 1902 57600 57650 2254 2043 48650 48700 1788 1621 51650 51700 1944 1763 54650 54700 2100 1904 57650 57700 2256 2045 48700 48750 1791 1623 51700 51750 1947 1765 54700 54750 2103 1906 57700 57750 2259 2048 48750 48800 1794 1626 51750 51800 1950 1767 54750 54800 2106 1909 57750 57800 2262 2050 48800 48850 1796 1628 51800 51850 1952 1770 54800 54850 2108 1911 57800 57850 2264 2053 48850 48900 1799 1631 51850 51900 1955 1772 54850 54900 2111 1913 57850 57900 2267 2055 48900 48950 1801 1633 51900 51950 1957 1774 54900 54950 2113 1916 57900 57950 2269 2057 48950 49000 1804 1635 51950 52000 1960 1777 54950 55000 2116 1918 57950 58000 2272 2060

$49000 $52000 $55000 $58000

$49000 $49050 $ 1807 $ 1638 $52000 $52050 $ 1963 $ 1779 $55000 $55050 $ 2119 $ 1921 $58000 $58050 $ 2275 $ 2062 49050 49100 1809 1640 52050 52100 1965 1781 55050 55100 2121 1923 58050 58100 2277 2064 49100 49150 1812 1642 52100 52150 1968 1784 55100 55150 2124 1925 58100 58150 2280 2067 49150 49200 1814 1645 52150 52200 1970 1786 55150 55200 2126 1928 58150 58200 2282 2069 49200 49250 1817 1647 52200 52250 1973 1789 55200 55250 2129 1930 58200 58250 2285 2071 49250 49300 1820 1649 52250 52300 1976 1791 55250 55300 2132 1932 58250 58300 2288 2074 49300 49350 1822 1652 52300 52350 1978 1793 55300 55350 2134 1935 58300 58350 2290 2076 49350 49400 1825 1654 52350 52400 1981 1796 55350 55400 2137 1937 58350 58400 2293 2078 49400 49450 1827 1656 52400 52450 1983 1798 55400 55450 2139 1939 58400 58450 2295 2081 49450 49500 1830 1659 52450 52500 1986 1800 55450 55500 2142 1942 58450 58500 2298 2083 49500 49550 1833 1661 52500 52550 1989 1803 55500 55550 2145 1944 58500 58550 2301 2086 49550 49600 1835 1664 52550 52600 1991 1805 55550 55600 2147 1946 58550 58600 2303 2088 49600 49650 1838 1666 52600 52650 1994 1807 55600 55650 2150 1949 58600 58650 2306 2090 49650 49700 1840 1668 52650 52700 1996 1810 55650 55700 2152 1951 58650 58700 2308 2093 49700 49750 1843 1671 52700 52750 1999 1812 55700 55750 2155 1954 58700 58750 2311 2095 49750 49800 1846 1673 52750 52800 2002 1814 55750 55800 2158 1956 58750 58800 2314 2097 49800 49850 1848 1675 52800 52850 2004 1817 55800 55850 2160 1958 58800 58850 2316 2100 49850 49900 1851 1678 52850 52900 2007 1819 55850 55900 2163 1961 58850 58900 2319 2102 49900 49950 1853 1680 52900 52950 2009 1822 55900 55950 2165 1963 58900 58950 2321 2104 49950 50000 1856 1682 52950 53000 2012 1824 55950 56000 2168 1965 58950 59000 2324 2107

$50000 $53000 $56000 $59000

$50000 $50050 $ 1859 $ 1685 $53000 $53050 $ 2015 $ 1826 $56000 $56050 $ 2171 $ 1968 $59000 $59050 $ 2327 $ 2109 50050 50100 1861 1687 53050 53100 2017 1829 56050 56100 2173 1970 59050 59100 2329 2111 50100 50150 1864 1689 53100 53150 2020 1831 56100 56150 2176 1972 59100 59150 2332 2114 50150 50200 1866 1692 53150 53200 2022 1833 56150 56200 2178 1975 59150 59200 2334 2116 50200 50250 1869 1694 53200 53250 2025 1836 56200 56250 2181 1977 59200 59250 2337 2119 50250 50300 1872 1697 53250 53300 2028 1838 56250 56300 2184 1979 59250 59300 2340 2121 50300 50350 1874 1699 53300 53350 2030 1840 56300 56350 2186 1982 59300 59350 2342 2123 50350 50400 1877 1701 53350 53400 2033 1843 56350 56400 2189 1984 59350 59400 2345 2126 50400 50450 1879 1704 53400 53450 2035 1845 56400 56450 2191 1987 59400 59450 2347 2128 50450 50500 1882 1706 53450 53500 2038 1847 56450 56500 2194 1989 59450 59500 2350 2130 50500 50550 1885 1708 53500 53550 2041 1850 56500 56550 2197 1991 59500 59550 2353 2133 50550 50600 1887 1711 53550 53600 2043 1852 56550 56600 2199 1994 59550 59600 2355 2135 50600 50650 1890 1713 53600 53650 2046 1855 56600 56650 2202 1996 59600 59650 2358 2137 50650 50700 1892 1715 53650 53700 2048 1857 56650 56700 2204 1998 59650 59700 2360 2140 50700 50750 1895 1718 53700 53750 2051 1859 56700 56750 2207 2001 59700 59750 2363 2142 50750 50800 1898 1720 53750 53800 2054 1862 56750 56800 2210 2003 59750 59800 2366 2144 50800 50850 1900 1722 53800 53850 2056 1864 56800 56850 2212 2005 59800 59850 2368 2147 50850 50900 1903 1725 53850 53900 2059 1866 56850 56900 2215 2008 59850 59900 2371 2149 50900 50950 1905 1727 53900 53950 2061 1869 56900 56950 2217 2010 59900 59950 2373 2152 50950 51000 1908 1730 53950 54000 2064 1871 56950 57000 2220 2012 59950 60000 2376 2154

OHIO TAX TABLES FOR 1998 ONLY 27

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$60000 $62000 $64000 $66000

$60000 $60050 $ 2379 $ 2156 $62000 $62050 $ 2483 $ 2251 $64000 $64050 $ 2587 $ 2345 $66000 $66050 $ 2691 $ 2439 60050 60100 2381 2159 62050 62100 2485 2253 64050 64100 2589 2347 66050 66100 2693 2442 60100 60150 2384 2161 62100 62150 2488 2255 64100 64150 2592 2350 66100 66150 2696 2444 60150 60200 2387 2163 62150 62200 2491 2258 64150 64200 2595 2352 66150 66200 2699 2446 60200 60250 2389 2166 62200 62250 2493 2260 64200 64250 2597 2354 66200 66250 2701 2449 60250 60300 2392 2168 62250 62300 2496 2262 64250 64300 2600 2357 66250 66300 2704 2451 60300 60350 2394 2170 62300 62350 2498 2265 64300 64350 2602 2359 66300 66350 2706 2453 60350 60400 2397 2173 62350 62400 2501 2267 64350 64400 2605 2361 66350 66400 2709 2456 60400 60450 2400 2175 62400 62450 2504 2269 64400 64450 2608 2364 66400 66450 2712 2458 60450 60500 2402 2177 62450 62500 2506 2272 64450 64500 2610 2366 66450 66500 2714 2460 60500 60550 2405 2180 62500 62550 2509 2274 64500 64550 2613 2368 66500 66550 2717 2463 60550 60600 2407 2182 62550 62600 2511 2277 64550 64600 2615 2371 66550 66600 2719 2465 60600 60650 2410 2185 62600 62650 2514 2279 64600 64650 2618 2373 66600 66650 2722 2467 60650 60700 2413 2187 62650 62700 2517 2281 64650 64700 2621 2376 66650 66700 2725 2470 60700 60750 2415 2189 62700 62750 2519 2284 64700 64750 2623 2378 66700 66750 2727 2472 60750 60800 2418 2192 62750 62800 2522 2286 64750 64800 2626 2380 66750 66800 2730 2475 60800 60850 2420 2194 62800 62850 2524 2288 64800 64850 2628 2383 66800 66850 2732 2477 60850 60900 2423 2196 62850 62900 2527 2291 64850 64900 2631 2385 66850 66900 2735 2479 60900 60950 2426 2199 62900 62950 2530 2293 64900 64950 2634 2387 66900 66950 2738 2482 60950 61000 2428 2201 62950 63000 2532 2295 64950 65000 2636 2390 66950 67000 2740 2484

$61000 $63000 $65000 $67000

$61000 $61050 $ 2431 $ 2203 $63000 $63050 $ 2535 $ 2298 $65000 $65050 $ 2639 $ 2392 $67000 $67050 $ 2743 $ 2486 61050 61100 2433 2206 63050 63100 2537 2300 65050 65100 2641 2394 67050 67100 2745 2489 61100 61150 2436 2208 63100 63150 2540 2302 65100 65150 2644 2397 67100 67150 2748 2491 61150 61200 2439 2211 63150 63200 2543 2305 65150 65200 2647 2399 67150 67200 2751 2493 61200 61250 2441 2213 63200 63250 2545 2307 65200 65250 2649 2401 67200 67250 2753 2496 61250 61300 2444 2215 63250 63300 2548 2310 65250 65300 2652 2404 67250 67300 2756 2498 61300 61350 2446 2218 63300 63350 2550 2312 65300 65350 2654 2406 67300 67350 2758 2500 61350 61400 2449 2220 63350 63400 2553 2314 65350 65400 2657 2409 67350 67400 2761 2503 61400 61450 2452 2222 63400 63450 2556 2317 65400 65450 2660 2411 67400 67450 2764 2505 61450 61500 2454 2225 63450 63500 2558 2319 65450 65500 2662 2413 67450 67500 2766 2508 61500 61550 2457 2227 63500 63550 2561 2321 65500 65550 2665 2416 67500 67550 2769 2510 61550 61600 2459 2229 63550 63600 2563 2324 65550 65600 2667 2418 67550 67600 2771 2512 61600 61650 2462 2232 63600 63650 2566 2326 65600 65650 2670 2420 67600 67650 2774 2515 61650 61700 2465 2234 63650 63700 2569 2328 65650 65700 2673 2423 67650 67700 2777 2517 61700 61750 2467 2236 63700 63750 2571 2331 65700 65750 2675 2425 67700 67750 2779 2519 61750 61800 2470 2239 63750 63800 2574 2333 65750 65800 2678 2427 67750 67800 2782 2522 61800 61850 2472 2241 63800 63850 2576 2335 65800 65850 2680 2430 67800 67850 2784 2524 61850 61900 2475 2244 63850 63900 2579 2338 65850 65900 2683 2432 67850 67900 2787 2526 61900 61950 2478 2246 63900 63950 2582 2340 65900 65950 2686 2434 67900 67950 2790 2529 61950 62000 2480 2248 63950 64000 2584 2343 65950 66000 2688 2437 67950 68000 2792 2531

OHIO TAX TABLES FOR 1998 ONLY 28

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$68000 $71000 $74000 $77000

$68000 $68050 $ 2795 $ 2533 $71000 $71050 $ 2951 $ 2675 $74000 $74050 $ 3107 $ 2816 $77000 $77050 $ 3263 $ 2958 68050 68100 2797 2536 71050 71100 2953 2677 74050 74100 3109 2819 77050 77100 3265 2960 68100 68150 2800 2538 71100 71150 2956 2680 74100 74150 3112 2821 77100 77150 3268 2963 68150 68200 2803 2541 71150 71200 2959 2682 74150 74200 3115 2823 77150 77200 3271 2965 68200 68250 2805 2543 71200 71250 2961 2684 74200 74250 3117 2826 77200 77250 3273 2967 68250 68300 2808 2545 71250 71300 2964 2687 74250 74300 3120 2828 77250 77300 3276 2970 68300 68350 2810 2548 71300 71350 2966 2689 74300 74350 3122 2831 77300 77350 3278 2972 68350 68400 2813 2550 71350 71400 2969 2691 74350 74400 3125 2833 77350 77400 3281 2974 68400 68450 2816 2552 71400 71450 2972 2694 74400 74450 3128 2835 77400 77450 3284 2977 68450 68500 2818 2555 71450 71500 2974 2696 74450 74500 3130 2838 77450 77500 3286 2979 68500 68550 2821 2557 71500 71550 2977 2699 74500 74550 3133 2840 77500 77550 3289 2981 68550 68600 2823 2559 71550 71600 2979 2701 74550 74600 3135 2842 77550 77600 3291 2984 68600 68650 2826 2562 71600 71650 2982 2703 74600 74650 3138 2845 77600 77650 3294 2986 68650 68700 2829 2564 71650 71700 2985 2706 74650 74700 3141 2847 77650 77700 3297 2988 68700 68750 2831 2566 71700 71750 2987 2708 74700 74750 3143 2849 77700 77750 3299 2991 68750 68800 2834 2569 71750 71800 2990 2710 74750 74800 3146 2852 77750 77800 3302 2993 68800 68850 2836 2571 71800 71850 2992 2713 74800 74850 3148 2854 77800 77850 3304 2996 68850 68900 2839 2574 71850 71900 2995 2715 74850 74900 3151 2856 77850 77900 3307 2998 68900 68950 2842 2576 71900 71950 2998 2717 74900 74950 3154 2859 77900 77950 3310 3000 68950 69000 2844 2578 71950 72000 3000 2720 74950 75000 3156 2861 77950 78000 3312 3003

$69000 $72000 $75000 $78000

$69000 $69050 $ 2847 $ 2581 $72000 $72050 $ 3003 $ 2722 $75000 $75050 $ 3159 $ 2864 $78000 $78050 $ 3315 $ 3005 69050 69100 2849 2583 72050 72100 3005 2724 75050 75100 3161 2866 78050 78100 3317 3007 69100 69150 2852 2585 72100 72150 3008 2727 75100 75150 3164 2868 78100 78150 3320 3010 69150 69200 2855 2588 72150 72200 3011 2729 75150 75200 3167 2871 78150 78200 3323 3012 69200 69250 2857 2590 72200 72250 3013 2732 75200 75250 3169 2873 78200 78250 3325 3014 69250 69300 2860 2592 72250 72300 3016 2734 75250 75300 3172 2875 78250 78300 3328 3017 69300 69350 2862 2595 72300 72350 3018 2736 75300 75350 3174 2878 78300 78350 3330 3019 69350 69400 2865 2597 72350 72400 3021 2739 75350 75400 3177 2880 78350 78400 3333 3021 69400 69450 2868 2599 72400 72450 3024 2741 75400 75450 3180 2882 78400 78450 3336 3024 69450 69500 2870 2602 72450 72500 3026 2743 75450 75500 3182 2885 78450 78500 3338 3026 69500 69550 2873 2604 72500 72550 3029 2746 75500 75550 3185 2887 78500 78550 3341 3029 69550 69600 2875 2607 72550 72600 3031 2748 75550 75600 3187 2889 78550 78600 3343 3031 69600 69650 2878 2609 72600 72650 3034 2750 75600 75650 3190 2892 78600 78650 3346 3033 69650 69700 2881 2611 72650 72700 3037 2753 75650 75700 3193 2894 78650 78700 3349 3036 69700 69750 2883 2614 72700 72750 3039 2755 75700 75750 3195 2897 78700 78750 3351 3038 69750 69800 2886 2616 72750 72800 3042 2757 75750 75800 3198 2899 78750 78800 3354 3040 69800 69850 2888 2618 72800 72850 3044 2760 75800 75850 3200 2901 78800 78850 3356 3043 69850 69900 2891 2621 72850 72900 3047 2762 75850 75900 3203 2904 78850 78900 3359 3045 69900 69950 2894 2623 72900 72950 3050 2765 75900 75950 3206 2906 78900 78950 3362 3047 69950 70000 2896 2625 72950 73000 3052 2767 75950 76000 3208 2908 78950 79000 3364 3050

$70000 $73000 $76000 $79000

$70000 $70050 $ 2899 $ 2628 $73000 $73050 $ 3055 $ 2769 $76000 $76050 $ 3211 $ 2911 $79000 $79050 $ 3367 $ 3052 70050 70100 2901 2630 73050 73100 3057 2772 76050 76100 3213 2913 79050 79100 3369 3054 70100 70150 2904 2632 73100 73150 3060 2774 76100 76150 3216 2915 79100 79150 3372 3057 70150 70200 2907 2635 73150 73200 3063 2776 76150 76200 3219 2918 79150 79200 3375 3059 70200 70250 2909 2637 73200 73250 3065 2779 76200 76250 3221 2920 79200 79250 3377 3062 70250 70300 2912 2640 73250 73300 3068 2781 76250 76300 3224 2922 79250 79300 3380 3064 70300 70350 2914 2642 73300 73350 3070 2783 76300 76350 3226 2925 79300 79350 3382 3066 70350 70400 2917 2644 73350 73400 3073 2786 76350 76400 3229 2927 79350 79400 3385 3069 70400 70450 2920 2647 73400 73450 3076 2788 76400 76450 3232 2930 79400 79450 3388 3071 70450 70500 2922 2649 73450 73500 3078 2790 76450 76500 3234 2932 79450 79500 3390 3073 70500 70550 2925 2651 73500 73550 3081 2793 76500 76550 3237 2934 79500 79550 3393 3076 70550 70600 2927 2654 73550 73600 3083 2795 76550 76600 3239 2937 79550 79600 3395 3078 70600 70650 2930 2656 73600 73650 3086 2798 76600 76650 3242 2939 79600 79650 3398 3080 70650 70700 2933 2658 73650 73700 3089 2800 76650 76700 3245 2941 79650 79700 3401 3083 70700 70750 2935 2661 73700 73750 3091 2802 76700 76750 3247 2944 79700 79750 3403 3085 70750 70800 2938 2663 73750 73800 3094 2805 76750 76800 3250 2946 79750 79800 3406 3087 70800 70850 2940 2665 73800 73850 3096 2807 76800 76850 3252 2948 79800 79850 3408 3090 70850 70900 2943 2668 73850 73900 3099 2809 76850 76900 3255 2951 79850 79900 3411 3092 70900 70950 2946 2670 73900 73950 3102 2812 76900 76950 3258 2953 79900 79950 3414 3095 70950 71000 2948 2673 73950 74000 3104 2814 76950 77000 3260 2955 79950 80000 3416 3097

OHIO TAX TABLES FOR 1998 ONLY 29

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$80000 $82000 $84000 $86000

$80000 $80050 $ 3419 $ 3099 $82000 $82050 $ 3538 $ 3207 $84000 $84050 $ 3657 $ 3315 $86000 $86050 $ 3776 $ 3423 80050 80100 3422 3102 82050 82100 3541 3210 84050 84100 3660 3318 86050 86100 3779 3425 80100 80150 3425 3105 82100 82150 3544 3213 84100 84150 3663 3320 86100 86150 3782 3428 80150 80200 3428 3108 82150 82200 3547 3215 84150 84200 3666 3323 86150 86200 3785 3431 80200 80250 3431 3110 82200 82250 3550 3218 84200 84250 3669 3326 86200 86250 3788 3434 80250 80300 3434 3113 82250 82300 3553 3221 84250 84300 3672 3328 86250 86300 3791 3436 80300 80350 3437 3116 82300 82350 3556 3223 84300 84350 3675 3331 86300 86350 3793 3439 80350 80400 3440 3118 82350 82400 3559 3226 84350 84400 3678 3334 86350 86400 3796 3442 80400 80450 3443 3121 82400 82450 3562 3229 84400 84450 3681 3337 86400 86450 3799 3444 80450 80500 3446 3124 82450 82500 3565 3231 84450 84500 3684 3339 86450 86500 3802 3447 80500 80550 3449 3126 82500 82550 3568 3234 84500 84550 3687 3342 86500 86550 3805 3450 80550 80600 3452 3129 82550 82600 3571 3237 84550 84600 3689 3345 86550 86600 3808 3452 80600 80650 3455 3132 82600 82650 3574 3240 84600 84650 3692 3347 86600 86650 3811 3455 80650 80700 3458 3134 82650 82700 3577 3242 84650 84700 3695 3350 86650 86700 3814 3458 80700 80750 3461 3137 82700 82750 3580 3245 84700 84750 3698 3353 86700 86750 3817 3460 80750 80800 3464 3140 82750 82800 3583 3248 84750 84800 3701 3355 86750 86800 3820 3463 80800 80850 3467 3143 82800 82850 3585 3250 84800 84850 3704 3358 86800 86850 3823 3466 80850 80900 3470 3145 82850 82900 3588 3253 84850 84900 3707 3361 86850 86900 3826 3469 80900 80950 3473 3148 82900 82950 3591 3256 84900 84950 3710 3363 86900 86950 3829 3471 80950 81000 3476 3151 82950 83000 3594 3258 84950 85000 3713 3366 86950 87000 3832 3474

$81000 $83000 $85000 $87000

$81000 $81050 $ 3479 $ 3153 $83000 $83050 $ 3597 $ 3261 $85000 $85050 $ 3716 $ 3369 $87000 $87050 $ 3835 $ 3477 81050 81100 3481 3156 83050 83100 3600 3264 85050 85100 3719 3372 87050 87100 3838 3479 81100 81150 3484 3159 83100 83150 3603 3266 85100 85150 3722 3374 87100 87150 3841 3482 81150 81200 3487 3161 83150 83200 3606 3269 85150 85200 3725 3377 87150 87200 3844 3485 81200 81250 3490 3164 83200 83250 3609 3272 85200 85250 3728 3380 87200 87250 3847 3487 81250 81300 3493 3167 83250 83300 3612 3275 85250 85300 3731 3382 87250 87300 3850 3490 81300 81350 3496 3169 83300 83350 3615 3277 85300 85350 3734 3385 87300 87350 3853 3493 81350 81400 3499 3172 83350 83400 3618 3280 85350 85400 3737 3388 87350 87400 3856 3495 81400 81450 3502 3175 83400 83450 3621 3283 85400 85450 3740 3390 87400 87450 3859 3498 81450 81500 3505 3178 83450 83500 3624 3285 85450 85500 3743 3393 87450 87500 3862 3501 81500 81550 3508 3180 83500 83550 3627 3288 85500 85550 3746 3396 87500 87550 3865 3504 81550 81600 3511 3183 83550 83600 3630 3291 85550 85600 3749 3398 87550 87600 3868 3506 81600 81650 3514 3186 83600 83650 3633 3293 85600 85650 3752 3401 87600 87650 3871 3509 81650 81700 3517 3188 83650 83700 3636 3296 85650 85700 3755 3404 87650 87700 3874 3512 81700 81750 3520 3191 83700 83750 3639 3299 85700 85750 3758 3407 87700 87750 3877 3514 81750 81800 3523 3194 83750 83800 3642 3301 85750 85800 3761 3409 87750 87800 3880 3517 81800 81850 3526 3196 83800 83850 3645 3304 85800 85850 3764 3412 87800 87850 3883 3520 81850 81900 3529 3199 83850 83900 3648 3307 85850 85900 3767 3415 87850 87900 3886 3522 81900 81950 3532 3202 83900 83950 3651 3310 85900 85950 3770 3417 87900 87950 3889 3525 81950 82000 3535 3205 83950 84000 3654 3312 85950 86000 3773 3420 87950 88000 3892 3528

OHIO TAX TABLES FOR 1998 ONLY 30

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$88000 $91000 $94000 $97000

$88000 $88050 $ 3895 $ 3530 $91000 $91050 $ 4073 $ 3692 $94000 $94050 $ 4251 $ 3854 $97000 $97050 $ 4429 $ 4015 88050 88100 3897 3533 91050 91100 4076 3695 94050 94100 4254 3856 97050 97100 4432 4018 88100 88150 3900 3536 91100 91150 4079 3698 94100 94150 4257 3859 97100 97150 4435 4021 88150 88200 3903 3539 91150 91200 4082 3700 94150 94200 4260 3862 97150 97200 4438 4023 88200 88250 3906 3541 91200 91250 4085 3703 94200 94250 4263 3865 97200 97250 4441 4026 88250 88300 3909 3544 91250 91300 4088 3706 94250 94300 4266 3867 97250 97300 4444 4029 88300 88350 3912 3547 91300 91350 4091 3708 94300 94350 4269 3870 97300 97350 4447 4032 88350 88400 3915 3549 91350 91400 4094 3711 94350 94400 4272 3873 97350 97400 4450 4034 88400 88450 3918 3552 91400 91450 4097 3714 94400 94450 4275 3875 97400 97450 4453 4037 88450 88500 3921 3555 91450 91500 4100 3716 94450 94500 4278 3878 97450 97500 4456 4040 88500 88550 3924 3557 91500 91550 4103 3719 94500 94550 4281 3881 97500 97550 4459 4042 88550 88600 3927 3560 91550 91600 4106 3722 94550 94600 4284 3883 97550 97600 4462 4045 88600 88650 3930 3563 91600 91650 4108 3724 94600 94650 4287 3886 97600 97650 4465 4048 88650 88700 3933 3566 91650 91700 4111 3727 94650 94700 4290 3889 97650 97700 4468 4050 88700 88750 3936 3568 91700 91750 4114 3730 94700 94750 4293 3891 97700 97750 4471 4053 88750 88800 3939 3571 91750 91800 4117 3733 94750 94800 4296 3894 97750 97800 4474 4056 88800 88850 3942 3574 91800 91850 4120 3735 94800 94850 4299 3897 97800 97850 4477 4059 88850 88900 3945 3576 91850 91900 4123 3738 94850 94900 4302 3900 97850 97900 4480 4061 88900 88950 3948 3579 91900 91950 4126 3741 94900 94950 4305 3902 97900 97950 4483 4064 88950 89000 3951 3582 91950 92000 4129 3743 94950 95000 4308 3905 97950 98000 4486 4067

$89000 $92000 $95000 $98000

$89000 $89050 $ 3954 $ 3584 $92000 $92050 $ 4132 $ 3746 $95000 $95050 $ 4311 $ 3908 $98000 $98050 $ 4489 $ 4069 89050 89100 3957 3587 92050 92100 4135 3749 95050 95100 4314 3910 98050 98100 4492 4072 89100 89150 3960 3590 92100 92150 4138 3751 95100 95150 4316 3913 98100 98150 4495 4075 89150 89200 3963 3592 92150 92200 4141 3754 95150 95200 4319 3916 98150 98200 4498 4077 89200 89250 3966 3595 92200 92250 4144 3757 95200 95250 4322 3918 98200 98250 4501 4080 89250 89300 3969 3598 92250 92300 4147 3759 95250 95300 4325 3921 98250 98300 4504 4083 89300 89350 3972 3601 92300 92350 4150 3762 95300 95350 4328 3924 98300 98350 4507 4085 89350 89400 3975 3603 92350 92400 4153 3765 95350 95400 4331 3927 98350 98400 4510 4088 89400 89450 3978 3606 92400 92450 4156 3768 95400 95450 4334 3929 98400 98450 4513 4091 89450 89500 3981 3609 92450 92500 4159 3770 95450 95500 4337 3932 98450 98500 4516 4094 89500 89550 3984 3611 92500 92550 4162 3773 95500 95550 4340 3935 98500 98550 4519 4096 89550 89600 3987 3614 92550 92600 4165 3776 95550 95600 4343 3937 98550 98600 4522 4099 89600 89650 3990 3617 92600 92650 4168 3778 95600 95650 4346 3940 98600 98650 4524 4102 89650 89700 3993 3619 92650 92700 4171 3781 95650 95700 4349 3943 98650 98700 4527 4104 89700 89750 3996 3622 92700 92750 4174 3784 95700 95750 4352 3945 98700 98750 4530 4107 89750 89800 3999 3625 92750 92800 4177 3786 95750 95800 4355 3948 98750 98800 4533 4110 89800 89850 4001 3627 92800 92850 4180 3789 95800 95850 4358 3951 98800 98850 4536 4112 89850 89900 4004 3630 92850 92900 4183 3792 95850 95900 4361 3953 98850 98900 4539 4115 89900 89950 4007 3633 92900 92950 4186 3794 95900 95950 4364 3956 98900 98950 4542 4118 89950 90000 4010 3636 92950 93000 4189 3797 95950 96000 4367 3959 98950 99000 4545 4120

$90000 $93000 $96000 $99000

$90000 $90050 $ 4013 $ 3638 $93000 $93050 $ 4192 $ 3800 $96000 $96050 $ 4370 $ 3962 $99000 $99050 $ 4548 $ 4123 90050 90100 4016 3641 93050 93100 4195 3803 96050 96100 4373 3964 99050 99100 4551 4126 90100 90150 4019 3644 93100 93150 4198 3805 96100 96150 4376 3967 99100 99150 4554 4129 90150 90200 4022 3646 93150 93200 4201 3808 96150 96200 4379 3970 99150 99200 4557 4131 90200 90250 4025 3649 93200 93250 4204 3811 96200 96250 4382 3972 99200 99250 4560 4134 90250 90300 4028 3652 93250 93300 4207 3813 96250 96300 4385 3975 99250 99300 4563 4137 90300 90350 4031 3654 93300 93350 4210 3816 96300 96350 4388 3978 99300 99350 4566 4139 90350 90400 4034 3657 93350 93400 4212 3819 96350 96400 4391 3980 99350 99400 4569 4142 90400 90450 4037 3660 93400 93450 4215 3821 96400 96450 4394 3983 99400 99450 4572 4145 90450 90500 4040 3662 93450 93500 4218 3824 96450 96500 4397 3986 99450 99500 4575 4147 90500 90550 4043 3665 93500 93550 4221 3827 96500 96550 4400 3988 99500 99550 4578 4150 90550 90600 4046 3668 93550 93600 4224 3830 96550 96600 4403 3991 99550 99600 4581 4153 90600 90650 4049 3671 93600 93650 4227 3832 96600 96650 4406 3994 99600 99650 4584 4155 90650 90700 4052 3673 93650 93700 4230 3835 96650 96700 4409 3997 99650 99700 4587 4158 90700 90750 4055 3676 93700 93750 4233 3838 96700 96750 4412 3999 99700 99750 4590 4161 90750 90800 4058 3679 93750 93800 4236 3840 96750 96800 4415 4002 99750 99800 4593 4164 90800 90850 4061 3681 93800 93850 4239 3843 96800 96850 4418 4005 99800 99850 4596 4166 90850 90900 4064 3684 93850 93900 4242 3846 96850 96900 4420 4007 99850 99900 4599 4169 90900 90950 4067 3687 93900 93950 4245 3848 96900 96950 4423 4010 99900 99950 4602 4172 90950 91000 4070 3689 93950 94000 4248 3851 96950 97000 4426 4013 99950 100000 4605 4174

OHIO TAX TABLES FOR 1998 ONLY 31

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that surplus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax and tax rate before and after reduction The crossed-out part of the table shows the tax and tax rate before reduction The amount shown in the shaded area is the tax and tax rate after reduction

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

1998 IT-1040EZ AND IT-1040 TAX TABLE NO 2

Taxpayers with Ohio taxable income of $100000 or more must use this table

Ohio taxable income (line 5 of Form IT-1040EZ or line 5 of Form IT-1040)

$0mdash 5000 $5000mdash 10000

$10000mdash 15000 $15000mdash 20000 $20000mdash 40000 $40000mdash 80000 $80000mdash 100000

$100000mdash 200000 over 200000

Ohio tax rate before reduction DO NOT USE

743 of Ohio taxable income

$ 3715 plus 1486 of excess over $ 5000

$ 11145 plus 2972 of excess over $ 10000

$ 26065 plus 3715 of excess over $ 15000

$ 44580 plus 4457 of excess over $ 20000

$ 133720 plus 5201 of excess over $ 40000

$ 341760 plus 5943 of excess over $ 80000

$ 460620 plus 69 of excess over $ 100000

$ 1150620 plus 75 of excess over $ 200000

1998 Ohio tax rate after reduction

673 of Ohio taxable income

$ 3365 plus 1347 of excess over $ 5000

$ 10100 plus 2694 of excess over $ 10000

$ 23570 plus 3368 of excess over $ 15000

$ 40410 plus 4040 of excess over $ 20000

$ 121210 plus 4715 of excess over $ 40000

$ 309810 plus 5388 of excess over $ 80000

$ 417570 plus 6255 of excess over $ 100000

$ 1043070 plus 6799 of excess over $ 200000

32

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 1998 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 your county board ofnumbers elections

ADAMS COUNTY Adams CountyOhio Valley Local SD 0101

ALLEN COUNTY 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 Ashland City SD 0301 Hillsdale Local SD 0302

Loudonville-Perrysville Ex Vil SD 0303 Mapleton Local SD 0304

ASHTABULA COUNTY 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 Alexander Local SD 0501 Athens City SD 0502 Federal Hocking Local SD 0503 Nelsonville-York City SD 0504 Trimble Local SD 0505

AUGLAIZE COUNTY 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 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 Eastern Local SD 0801 Fayetteville-Perry Local SD 0802 Georgetown Ex Vil SD 0803 Ripley Union Lewis Huntington Local SD 0804 Western Brown Local SD 0805

BUTLER COUNTY Edgewood City SD 0901 Fairfield City SD 0902 Hamilton City SD 0903 Lakota Local SD 0904

Madison Local SD 0905 MiddletownMonroe City SD 0906

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

CARROLL COUNTY Brown Local SD 1001 Carrollton Ex Vil SD 1002

CHAMPAIGN COUNTY 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 Mad River-Green Local SD 1201 Northeastern Local SD 1203 Northwestern Local SD 1204

Southeastern Local SD 1205 Springfield City SD 1206 Clark-Shawnee Local SD 1207 Tecumseh Local SD 1202

CLERMONT COUNTY 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 Blanchester Local SD 1401 Clinton-Massie Local SD 1402 East Clinton Local SD 1403 Wilmington City SD 1404

COLUMBIANA COUNTY 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 Coshocton City SD 1601 Ridgewood Local SD 1602 River View Local SD 1603

CRAWFORD COUNTY 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 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 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 Ayersville Local SD 2001

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

Northeastern Local SD 2005

DELAWARE COUNTY Big Walnut Local SD 2101 Buckeye Valley Local SD 2102

Delaware City SD 2103 Olentangy Local SD 2104

ERIE COUNTY 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 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 Miami Trace Local SD 2401 Washington Court House City SD 2402

FRANKLIN COUNTY 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 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

School district income tax in effect for 1998

33

GALLIA COUNTY Gallia County Local SD 2701 Gallipolis City SD 2702

GEAUGA COUNTY 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 Beavercreek City SD 2901

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

Sugarcreek Local SD 2905 Xenia City SD2906

Yellow Springs Ex Vil SD 2907

GUERNSEY COUNTY Cambridge City SD3001 East Guernsey Local SD3002 Rolling Hills Local SD 3003

HAMILTON COUNTY Cincinnati City SD3101 Deer Park Community City SD3102 Finneytown Local SD 3103 Forest Hills Local SD 3104 Indian Hill Ex Vil SD 3106 Lockland City SD 3107 Loveland City SD 3108 Madeira City SD 3109 Mariemont City SD3110 Mount Healthy City SD3111 North College Hill City SD 3112 Northwest Local SD 3113 Norwood City SD 3114 Oak Hills Local SD3115 Princeton City SD 3116 Reading Community City SD3117 Southwest Local SD 3118 St Bernard-Elmwood Place City SD 3119 Sycamore Community City SD 3120 Three Rivers Local SD 3121 Winton Woods City SD3105

Wyoming City SD 3122

HANCOCK COUNTY Arcadia Local SD 3201

Arlington Local SD3202 Cory-Rawson Local SD3203

Findlay City SD 3204 Liberty-Benton Local SD 3205 McComb Local SD 3206

Van Buren Local SD3207 Vanlue Local SD3208

HARDIN COUNTY Ada Ex Vil SD3301 Hardin Northern Local SD 3302 Kenton City SD3303 Ridgemont Local SD 3304

Riverdale Local SD3305 Upper Scioto Valley Local SD 3306

HARRISON COUNTY Conotton Valley Union Local SD 3401 Harrison Hills City SD 3402

HENRY COUNTY Holgate Local SD 3501 Liberty Center Local SD3502

Napoleon Area City SD3503 Patrick Henry Local SD3504

HIGHLAND COUNTY Bright Local SD3601 Fairfield Local SD 3602 Greenfield Ex Vil SD 3603

Hillsboro City SD 3604 Lynchburg-Clay Local SD3605

HOCKING COUNTY Logan-Hocking Local SD3701

HOLMES COUNTY East Holmes Local SD3801 West Holmes Local SD 3802

HURON COUNTY Bellevue City SD 3901 Monroeville Local SD 3902

New London Local SD 3903 Norwalk City SD 3904 South Central Local SD3905 Western Reserve Local SD3906

Willard City SD 3907

JACKSON COUNTY Jackson City SD4001 Oak Hill Union Local SD 4002 Wellston City SD4003

JEFFERSON COUNTY Buckeye Local SD 4101 Edison Local SD 4102 Indian Creek Local SD 4103 Steubenville City SD 4104 Toronto City SD 4105

KNOX COUNTY Centerburg Local SD 4201 Danville Local SD 4202

East Knox Local SD 4203 Fredericktown Local SD4204 Mount Vernon City SD4205 LAKE COUNTY Fairport Harbor Ex Vil SD 4301 Kirtland Local SD4302 Madison Local SD 4303 Mentor Ex Vil SD4304 Painesville City Local SD4305 Painesville Township Local SD 4306 Perry Local SD 4307 Wickliffe City SD 4308 Willoughby-Eastlake City SD 4309

LAWRENCE COUNTY Chesapeake Union Ex Vil SD 4401 Dawson-Bryant Local SD4402 Fairland Local SD4403 Ironton City SD4404 Rock Hill Local SD 4405 South Point Local SD 4406 Symmes Valley Local SD4407

LICKING COUNTY Granville Ex Vil SD 4501 Heath City SD4502 Johnstown-Monroe Local SD 4503 Lakewood Local SD 4504 Licking Heights Local SD 4505

Licking Valley Local SD4506 Newark City SD 4507

North Fork Local SD 4508 Northridge Local SD 4509 Southwest Licking Local SD4510

LOGAN COUNTY Bellefontaine City SD4601 Benjamin Logan Local SD 4602 Indian Lake Local SD4603

Riverside Local SD4604

LORAIN COUNTY Amherst Ex Vil SD4701 Avon Lake City SD 4702 Avon Local SD 4703 Clearview Local SD4704 Columbia Local SD 4705 Elyria City SD4706 Firelands Local SD 4707 Keystone Local SD 4708 Lorain City SD4709 Midview Local SD4710 North Ridgeville City SD 4711

Oberlin City SD 4712 Sheffield-Sheffield Lake City SD4713

Wellington Ex Vil SD4715

LUCAS COUNTY Anthony Wayne Local SD4801 Maumee City SD 4802 Oregon City SD 4803 Ottawa Hills Local SD4804 Springfield Local SD 4805 Sylvania City SD 4806 Toledo City SD 4807 Washington Local SD4808

School district income tax in effect for 1998

MADISON COUNTY Jefferson Local SD 4901

Jonathan Alder Local SD4902 London City SD4903 Madison-Plains Local SD 4904

MAHONING COUNTY Austintown Local SD 5001 Boardman Local SD 5002 Campbell City SD5003 Canfield Local SD 5004 Jackson-Milton Local SD 5005 Lowellville Local SD5006 Poland Local SD 5007 Sebring Local SD5008 South Range Local SD 5009 Springfield Local SD 5010 Struthers City SD5011 West Branch Local SD 5012 Western Reserve Local SD5013 Youngstown City SD5014

MARION COUNTY Elgin Local SD 5101 Marion City SD5102 Pleasant Local SD5103 Ridgedale Local SD5104 River Valley Local SD 5105

MEDINA COUNTY Black River Local SD5201 Brunswick City SD 5202 Buckeye Local SD 5203 Cloverleaf Local SD 5204 Highland Local SD 5205 Medina City SD 5206 Wadsworth City SD5207

MEIGS COUNTY Eastern Local SD 5301 Meigs Local SD 5302 Southern Local SD5303

MERCER COUNTY Celina City SD5401 Coldwater Ex Vil SD5402 Fort Recovery Local SD 5406

Marion Local SD 5403 Parkway Local SD 5405

St Henry Consolidated Local SD 5407

MIAMI COUNTY Bethel Local SD5501

Bradford Ex Vil SD 5502 Covington Ex Vil SD5503 Miami East Local SD 5504

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

Tipp City Ex Vil SD 5508 Troy City SD5509

MONROE COUNTY Switzerland of Ohio Local SD 5601

MONTGOMERY COUNTY Brookville Local SD 5701 Centerville City SD5702 Dayton City SD5703 Huber Heights City SD5715 Jefferson Township Local SD 5704 Kettering City SD 5705 Mad River Local SD5706 Miamisburg City SD5707

New Lebanon Local SD 5708 Northmont City SD5709 Northridge Local SD5710 Oakwood City SD5711 Trotwood-Madison City SD 5712

Valley View Local SD5713 Vandalia-Butler City SD5714 West Carrollton City SD5716

MORGAN COUNTY Morgan Local SD 5801

MORROW COUNTY Cardington-Lincoln Local SD 5901

Highland Local SD 5902 Mount Gilead Ex Vil SD 5903 Northmor Local SD 5904

34

MUSKINGUM COUNTY East Muskingum Local SD6001 Franklin Local SD6002 Maysville Local SD 6003 Tri-Valley Local SD 6004 West Muskingum Local SD 6005 Zanesville City SD6006

NOBLE COUNTY Caldwell Ex Vil SD 6101 Noble Local SD 6102

OTTAWA COUNTY Benton-Carroll-Salem Local SD6201 Danbury Local SD 6202 Genoa Area Local SD6203 Middle Bass Local SD6204 North Bass Local SD 6205 Port Clinton City SD6206 Put-In-Bay Local SD 6207

PAULDING COUNTY Antwerp Local SD 6301 Paulding Ex Vil SD 6302 Wayne Trace Local SD6303

PERRY COUNTY Crooksville Ex Vil SD6401 New Lexington City SD 6402 Northern Local SD6403 Southern Local SD6404

PICKAWAY COUNTY Circleville City SD 6501 Logan Elm Local SD 6502

Teays Valley Local SD6503 Westfall Local SD6504

PIKE COUNTY Eastern Local SD 6601 Scioto Valley Local SD 6602 Waverly City SD6603 Western Local SD6604

PORTAGE COUNTY Aurora City SD 6701 Crestwood Local SD6702 Field Local SD6703 James A Garfield Local SD 6704 Kent City SD6705 Ravenna City SD 6706 Rootstown Local SD6707 Southeast Local SD6708 Streetsboro City SD 6709 Waterloo Local SD 6710 Windham Ex Vil SD6711

PREBLE COUNTY College Corner Local SD 6801

National Trail Local SD 6802 Eaton City SD 6803 Preble Shawnee Local SD 6804

Twin Valley Community Local SD6805 Tri-County North Local SD6806

PUTNAM COUNTY Columbus Grove Local SD6901 Continental Local SD 6902

Jennings Local SD 6903 Kalida Local SD 6904

Leipsic Local SD 6905 Miller City-New Cleveland Local SD 6906 Ottawa-Glandorf Local SD6907

Ottoville Local SD6908 Pandora-Gilboa Local SD6909

RICHLAND COUNTY Clear Fork Valley Local SD 7001 Crestview Local SD7002 Lexington Local SD7003 Lucas Local SD7004 Madison Local SD 7005 Mansfield City SD 7006 Ontario Local SD7009

Plymouth Local SD7007 Shelby City SD 7008

ROSS COUNTY Adena Local SD7101 Chillicothe City SD7102 Huntington Local SD7103 Paint Valley Local SD 7104

Scioto Valley Local SD 7105 Union-Scioto Local SD7106 Zane Trace Local SD 7107

SANDUSKY COUNTY Clyde-Green Springs Ex Vil SD7201

Fremont City SD7202 Gibsonburg Ex Vil SD7203 Lakota Local SD 7204 Woodmore Local SD 7205

SCIOTO COUNTY Bloom-Vernon Local SD7301 Clay Local SD7302 Green Local SD 7303 Minford Local SD7304 New Boston Local SD 7305 Northwest Local SD 7306 Portsmouth City SD7307 Valley Local SD 7308 Washington-Nile Local SD7309 Wheelersburg Local SD7310

SENECA COUNTY Bettsville Local SD7401

Fostoria City SD 7402 Hopewell-Loudon Local SD7403

New Riegel Local SD 7404 Old Fort Local SD 7405 Seneca East Local SD7406 Tiffin City SD 7407

SHELBY COUNTY Anna Local SD 7501

Botkins Local SD7502 Fairlawn Local SD7503 Fort Loramie Local SD7504 Hardin-Houston Local SD 7505

Jackson Center Local SD7506 Russia Local SD 7507

Sidney City SD 7508

STARK COUNTY Alliance City SD7601 Canton City SD7602 Canton Local SD7603 Fairless Local SD7604 Jackson Local SD 7605 Lake Local SD 7606 Louisville City SD 7607 Marlington Local SD 7608

Massillon City SD7609 Minerva Local SD7610 North Canton City SD 7611 Northwest Local SD 7612 Osnaburg Local SD7613 Perry Local SD 7614 Plain Local SD7615 Sandy Valley Local SD 7616 Tuslaw Local SD 7617

SUMMIT COUNTY Akron City SD 7701 Barberton City SD 7702 Copley-Fairlawn City SD 7703 Coventry Local SD 7704 Cuyahoga Falls City SD 7705 Green Local SD 7707 Hudson Local SD7708 Manchester Local SD 7706 Mogadore Local SD7709 Nordonia Hills City SD 7710 Norton City SD 7711 Revere Local SD7712 Springfield Local SD 7713 Stow-Munroe Falls City SD 7714 Tallmadge City SD 7715 Twinsburg City SD 7716 Woodridge Local SD 7717

TRUMBULL COUNTY Bloomfield-Mespo Local SD7801 Bristol Local SD 7802 Brookfield Local SD7803 Champion Local SD 7804 Girard City SD7807 Howland Local SD 7808 Hubbard Ex Vil SD7809 Joseph Badger Local SD7810 LaBrae Local SD 7811 Lakeview Local SD 7812 Liberty Local SD 7813

School district income tax in effect for 1998

Lordstown Local SD7814 Maplewood Local SD 7815 Mathews Local SD 7806 McDonald Local SD 7816 Newton Falls Ex Vil SD 7817 Niles City SD7818 Southington Local SD7819 Warren City SD 7820 Weathersfield Local SD7821

TUSCARAWAS COUNTY Claymont City SD7901 Dover City SD 7902 Garaway Local SD7903 Indian Valley Local SD 7904 Newcomerstown Ex Vil SD 7905 New Philadelphia City SD7906 Strasburg-Franklin Local SD7907 Tuscarawas Valley Local SD 7908

UNION COUNTY Fairbanks Local SD 8001

Marysville Ex Vil SD 8002 North Union Local SD8003

VAN WERT COUNTY Crestview Local SD8101 Lincolnview Local SD8102 Van Wert City SD8104

VINTON COUNTY Vinton County Local SD 8201

WARREN COUNTY Carlisle Local SD8301 Franklin City SD8304 Kings Local SD8303 Lebanon City SD 8305 Little Miami Local SD8306 Mason City SD 8307 Springboro Community City SD 8302 Wayne Local SD8308

WASHINGTON COUNTY Belpre City SD8401 Fort Frye Local SD 8402 Frontier Local SD 8403 Marietta City SD8404 Warren Local SD 8405 Wolf Creek Local SD 8406

WAYNE COUNTY Chippewa Local SD8501 Dalton Local SD 8502 Green Local SD 8503 North Central Local SD8504

Northwestern Local SD 8505 Orrville City SD8506 Rittman Ex Vil SD8507 Southeast Local SD8508 Triway Local SD8509 Wooster City SD8510

WILLIAMS COUNTY Bryan City SD8601

Edgerton Local SD 8602 Edon-Northwest Local SD8603 Millcreek-West Unity Local SD8604 Montpelier Ex Vil SD8605 North Central Local SD8606

Stryker Local SD 8607

WOOD COUNTY Bowling Green City SD8701

Eastwood Local SD 8702 Elmwood Local SD8703

Lake Local SD 8704 North Baltimore Local SD8705 Northwood Local SD8706 Otsego Local SD8707

Perrysburg Ex Vil SD 8708 Rossford Ex Vil SD 8709

WYANDOT COUNTY Carey Ex Vil SD 8801

Mohawk Local SD8802 Upper Sandusky Ex Vil SD8803

35

To Determine the School District of Residence

COUNTY BOARD OF ELECTIONS

Adams 937-544-2633 Allen 419-223-8530 Ashland 419-282-4224 Ashtabula 440-576-6915

Athens 740-592-3201 Auglaize 419-738-9231 Belmont 740-676-1025 Brown 937-378-3008

Butler 513-887-3700 Carroll 330-627-2610 Champaign 937-652-1369 Clark 937-328-2491 2492 2604

Clermont 513-732-7275 Clinton 937-382-3537 Columbiana 330-424-1448 Coshocton 740-622-1117

Crawford 419-562-8721 Cuyahoga 216-443-3200 Darke 937-548-1835 Defiance 419-782-2906 8543

Delaware 740-368-1780 Erie 419-627-7601 Fairfield 740-687-7000 Fayette 740-335-1190

Franklin 614-462-3100 Fulton 419-335-6841 Gallia 740-446-1600 Geauga 440-285-2222 ext 5930

Greene 937-376-7470 Guernsey 740-432-2680 Hamilton 513-632-7031 Hancock 419-422-3245

Hardin 419-674-2211 Harrison 740-942-8866 Henry 419-592-7956 Highland 937-393-9961

Hocking 740-380-8683 Holmes 330-674-5921 Huron 419-668-8238 Jackson 740-286-2905

Jefferson 740-283-8522 Knox 740-397-2188 Lake 440-350-2700 Lawrence 740-532-0444

Call the County Board of Elections

COUNTY

Licking Logan Lorain Lucas

Madison Mahoning Marion Medina

Meigs Mercer Miami Monroe

Montgomery Morgan Morrow Muskingum

Noble Ottawa Paulding Perry

Pickaway Pike Portage Preble

Putnam Richland Ross Sandusky

Scioto Seneca Shelby Stark

Summit Trumbull Tuscarawas Union

Van Wert Vinton Warren Washington

Wayne Williams Wood Wyandot

BOARD OF ELECTIONS

740-349-8683 937-599-7255 440-244-3186 440-322-8228 419-213-4001

740-852-9424 330-783-2474 740-387-9631 330-722-9278

740-992-2697 419-586-2215 937-332-6926 740-472-0929

937-225-5656 740-962-3116 419-946-4026 740-455-7120

740-732-2057 419-734-6880 419-399-8230 740-342-2134

740-474-1100 8077 740-947-4512 2039 330-297-3511 937-456-8117

419-523-3343 419-774-5530 740-775-2350 419-334-6180

740-353-4178 419-447-4424 937-498-7207 330-438-8683

330-643-5200 330-369-4050 330-343-8819 937-642-2836

419-238-4192 740-596-5855 513-695-1358 740-374-6828

330-287-5480 419-636-1854 419-354-9120 419-294-1226

36 70998

n

n

I I I

I I I I

I I I I I I

I I I I I I I I

I I I

I I I I

I I I I

I I I I I

1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 i i 1 1 1

- 111111111111

IT-10 OHIO Information Notice 1998 For the year January 1-December 31 1998 or other taxable year beginning ________________________ 1998 and ending ________________________ 19_____

TY

PE

OR

PR

INT

TY

PE O

R P

RIN

T

Your first name Initial Last name Your social security number Filing Statusmdashcheck only one

n Single Notice

n Joint Notice

If a joint notice spousersquos first name Initial Last name Spousersquos social security number

Home address (number and street) PLACE LABEL HERE Apt No Ohio county

City town or post office state and ZIP code Ohio Public School District Number

s

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 7

I AM NOT REQUIRED TO FILE A 1998 OHIO INCOME TAX RETURN BECAUSE

1 I MOVED OUT OF THE STATE OF OHIO IN 1997 AND HAD NO INCOME IN OHIO DURING 1998

I MOVED TO ______________________________ DATE MOVED ______________________________

2 IN 1998 I WAS A RESIDENT OF ONE OF THE FOLLOWING STATES (CIRCLE STATE) KENTUCKY INDIANA WEST VIRGINIA MICHIGAN OR PENNSYLVANIA AND I 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 WE MAY ASK YOU LATER ON 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 1998

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)

OHIO IT-40P 1998PINCOME TAX PAYMENT VOUCHER Please use UPPER CASE letters to print the first three letters of

Taxpayerrsquos last name Spousersquos last name Your first name Initial Last name

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

(if joint filing)

Your Social Security Number

Spousersquos Number

(if joint filing)

Dollars Cents Return this voucher with check or money order payable to TREASURER OF STATE OF OHIO and mail to AMOUNT OF OHIO DEPrsquoT OF TAXATION PO BOX 182131 COLUMBUS OHIO 43218-2131 PAYMENT

s $

37

HOW TO GET OHIO TAX INFORMATION Do you want information by telephone - FAST FAST (Fast Answers about State Taxes) is an auto-mated phone system where you can get the status of your 1998 refund or get answers to the 23 most fre-quently asked tax questions Recorded tax information will be available 24 hours a day seven days a week

How do I use FAST to get refund information You can check on the status of your 1998 Ohio Income Tax refund by calling toll free 1-800-282-1784 You will be required to provide your social security number and your refund amount We will then tell you if your refund has been processed and when you can expect your refund Refund information will occasionally not be available due to system maintenance Refund pro-cessing takes from six to eight weeks You are limited to one refund information call every three days

Do you want to access us on the Internet Visit the State of Ohio Internet Web Site at wwwstateohustax You can get answers to the 23 most frequently asked tax questions as well as tax forms Publications Information Releases Tax Rules and Statistics

Do you want to visit us in person The addresses for our district offices are found on page 39 of this booklet

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 to a tax question If you write be sure to include your social security number Our address is found on page 39 of this booklet

How do I use FAST to answer a tax question You can listen to answers for the following 23 most frequently asked questions by calling toll free 1-800-282-1780 A pre-recorded message will follow each

Forms Information bull Where can I pick up Ohio income tax forms bull How can I get a copy of my Ohio income tax return bull What should I do if I need a paper copy of my

Telefile return

Filing Requirements bull I moved into Ohio last year How do I file bull How can I get an extension of time to file my Ohio

income tax return bull Where do I send my Ohio income tax return bull I never received a W-2 form What do I do bull What should I do if I need to correct my Telefile

return bull What should I do if the IRS examined and changed

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

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

an Ohio return bull Can my children claim themselves on their Ohio

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

Refund Problems bull I moved since I filed my Ohio return How can I get

my refund bull My spouse passed away but my refund check has

both our names on it What should I do bull Irsquom due a refund Do I still need to file an Ohio

income tax return bull Irsquove either lost my refund check or it was stolen

What should I do

Payment Information bull Why was my Ohio withholding disallowed bull Should I file my Ohio income tax return even though

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

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

income taxes bull Can I pay my taxes with a credit card

Ohio School District Information bull How do I find out what school district I live in bull What do I do if my employer mistakenly withheld

Ohio school district income tax

38

ii11imi111 11111 11 11 111 1

0

TAXPAYER ASSISTANCE

By Internet STATE OF OHIO INTERNET WEBSITE

Tax Forms Instructions wwwstateohustax FAST Tax Questions

By Phone TOLL FREE TELEPHONE NUMBERS

Toll Free 24 Hour Refund Hotline 1-800-282-1784 Toll Free Form Requests 1-800-282-1782 Toll Free Tax Questions 1-800-282-1780

Walk-in Ohio Department of Taxation District Office Locations Walk-in services are available at all office locations Monday through Friday 800 am to 500 pm

AKRON DISTRICT OFFICE CINCINNATI DISTRICT OFFICE CLEVELAND DISTRICT OFFICE 161 South High Street 900 Dalton Avenue at West 8th Street 615 West Superior Avenue Suite 501 Cincinnati Ohio 45203-1171 Fifth Floor Room 570 Akron Ohio 44308-1600 Cleveland Ohio 44113-1891

COLUMBUS DISTRICT OFFICE DAYTON DISTRICT OFFICE LIMA DISTRICT OFFICE 1880 East Dublin-Granville Road Centre City Offices 1303 Bellefontaine Avenue Columbus Ohio 43229-3529 15 East Fourth Street Room 510 Lima Ohio 45804-3199

Dayton Ohio 45402-2162

TOLEDO DISTRICT OFFICE YOUNGSTOWN DISTRICT OFFICE ZANESVILLE DISTRICT OFFICE One Government Center Stambaugh Building 601 Underwood Street Suite 1400 44 Federal Plaza Central 300 Zanesville Ohio 43701-3786 Toledo Ohio 43604-2232 Youngstown Ohio 44503-1651

Written Ohio Department of Taxation Taxpayer Services Mailing address

Ohio Department of Taxation Taxpayer ServiceCentral Registration Division Taxpayer Services Response Section PO Box 182382 Columbus Ohio 43218-2382

For Deaf Hard of Hearing or Speech Impaired who use TTY or TDD only Please contact the Ohio Relay Service at 1-800-750-0750 and give the Communication Assistant the Ohio Department of Taxation telephone number that you wish to contact

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 loca-tions in your area call the Internal Revenue Service at 1-800-829-1040 If you received an Ohio andor Federal income tax pack-age in the mail take them with you when you go for help

The Ohio Department of Taxation is an Equal Opportunity Employer

39

OHIO Department of Taxation Columbus Ohio 43270

  • Untitled
    • 2
Page 8: Individual Income Tax · Individual Income Tax Forms and Instructions This booklet contains 2 copies of Form IT-1040, the standard Ohio income tax form AND Form IT-1040 EZ, the short

Your social security number

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 always presentto ensure that your social security

number is entered correctly onto our computer files

651-00-1492 59 KENNETH L SMITH 300 HOMETOWN OH

Your name and address

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

CAR-RT SORT CR01

2503

45300-3253

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

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

Instructions for top of the forms Name address social security number and county

Did you receive a label with the correct information

YES NO ccedilccedilAfter 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 spousesrsquo 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 live

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 qualifying widow(er) 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

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 33 34 and 35 of for the majority of 1998 and write it in the space provided this booklet Non-residents should enter 9999 in the space provided

8

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 1998 in the space provided

Part Year Resident Mark this box if you moved into or out of Ohio during 1998 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 21) 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 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 Form IT-1040 or Line 10 of Form IT-1040EZ) of $1 or more you may choose to have $1 go to this fund by checking the YES box on the return If you file a joint return and have tax (line 14 of Form IT-1040 or Line 10 of Form IT-1040EZ) 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 We ask for tax return information to carry out Ohiorsquos income tax laws We need this information to figure and collect the right

The Privacy Act says that when we ask you for information we amount of tax We may give this information to the Internalmust first tell you our legal right to ask for the information why Revenue Service the Ohio Attorney General tax agencies inwe are asking for it and how we will use the information We Ohio cities other states and provinces the US Department ofmust also tell you what could happen if we do not receive it and Justice and other federal agencies as provided by lawwhether your response is voluntary required to obtain a bene-fit or mandatory under the 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 youThis notice applies to all papers you file with us including this may be charged penalties and in certain cases you may betax return It also applies to any questions that we need to ask subject to criminal prosecution We may also have to disallowyou so we can complete correct or process your return figure the exemptions exclusions credits deductions or adjustmentsyour tax and collect tax interest and penalties shown on the tax return This could make the tax higher or delay Our legal right to ask for information is Ohio Revised Code sec- any refund Interest and penalty may also be charged tion 574708(F) This section says that you must file a return or Keep this notice with your records It may help you if we ask forstatement with us for any tax for which you are liable and that further information If you have any questions about the rules foryou must show your social security number on what you file filing or giving information please call or visit any of our officesThis 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

9

0

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

Personal and Dependent Exemption Worksheet Line 1 Personal exemption for yourself 950 Line 2 If joint return enter $950 for your

spouse Line 3 Number of dependents that you

claim _____ times $1050 Line 4 Total of lines 1 2 and 3 Enter the amount shown on line 4 of this worksheet on line 4 of your form IT-1040EZ

1 $________

2 $________

3 $________ 4 $________

Enter the amount from your 1998 federal income tax return

Use Form 1040 line 33 OR Form 1040A line 18 OR Form 1040EZ line 4 OR Form 1040-TEL adjusted gross income

STOP In all cases your line 1 must match your federal adjusted gross income reported on your federal

income tax return There are no exceptions to this requirement

EZ Line 2 mdash State or Municipal Overpayments

Deduct on line 2 the amount of state and municipal income tax overpayments appearing on line 10 of your Federal Form 1040

EZ Line 3 mdash Ohio Adjusted Gross Income

Deduct line 2 from line 1

EZ Line 4 mdash Exemptions and Dependents

Personal Exemption for You and Your Spouse You get a personal exemption of $950 for yourself and an additional $950 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

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 tax return You get a $1050 deduction for each dependent exemption Note that the amount allowed for a dependent exemption is differ-ent than the amount allowed for a personal exemption Write the number of your dependents on line 3 of the personal and dependent worksheet

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 parentsrsquo Ohio tax return may claim the $950 personal exemption on their own Ohio tax return and their parents may use the $1050 dependent exemption for that same child on the par-entsrsquo Ohio tax return

EZ Line 5 mdash Ohio Taxable Income

Subtract line 4 from line 3 If the amount on line 4 is larger than line 3 enter ldquo0rdquo on line 5 You do not owe any Ohio income tax If you had Ohio tax withheld you must complete the rest of the return to get a refund

EZ Line 6 mdash Ohio Tax before Credits

Figure your tax on your Ohio taxable income using the tax tables on pages 22 through 32 If your taxable income is less than $100000 your tax

has been figured for you as shown in Table 1 If your taxable income is $100000 or more you must

use Table 2

EZ Line 7 mdash Exemption Credit

Multiply your total number of personal and dependent exemptions by $20 and enter the amount on line 7

EZ Line 8 mdash Tax less Exemption

Subtract line 7 from line 6 If your total credit on line 7 is larger than your tax on

line 6 enter a ldquo0rdquo on line 8 and line 10

EZ Line 9 mdash Joint Filing Credit

If you are a married couple filing a joint Ohio income tax return you may be entitled to a joint filing credit You can take this credit only if each spouse has Ohio Adjusted Gross Income of $500 or more not counting income from interest dividends royalties rents capital gains and state or munici-pal income tax refunds Find your Ohio taxable income in the first column on the following page The second column then tells you what percent of your tax on line 8 will be your Joint Filing Credit Multiply your tax by this percent and enter the amount on line 9 Enter the percent in the space provided

10

ii DIVISION OF

WILDLIFE

Natural Areas

~bullI5J bull Check Us

EZ Line 9 mdash Joint Filing Credit Contrsquod

If you do not qualify for the Joint Filing Credit enter ldquo0rdquo on line 9

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 8 More than $25000

but not more than $50000 15 of line 8 More than $50000

but not more than $75000 10 of line 8 More than $75000 5 of line 8 The credit is limited to a maximum of $650

EXAMPLE If your Ohio taxable income on line 5 was $23000 AND the tax amount on line 8 is $48600 THEN the Joint Filing Credit will be $48600 X 20 = $9720

If either spouse does not have a W-2 form showing $500 or more of Ohio income you must attach a separate statement to your return explaining what the income is

EZ Line 10 mdash Tax less Joint Filing Credit

Subtract line 9 from line 8

EZ Line 11 mdash Ohio Tax Withheld

Enter the total amount of Ohio tax withheld This is shown normally on your tax statement (W-2 W-2G or 1099R) Form(s) in box 18 ATTACH READABLE STATE copies of your W-2

W-2G OR 1099R Forms to the front of Form IT-1040EZ You cannot claim taxes withheld for another state or a

city or a school district on the Ohio return

EZ Line 12 mdash Refund

If line 11 is larger than line 10 you have a refund Subtract line 10 from line 11 and enter the amount of your refund on line 12

CAUTION If you move after filing your tax return and you are expecting a refund notify the Post Office servic-ing your old address Fill out a change of address form at the Post Office

EZ Line 13 mdash Amount You Owe

If line 10 is larger than line 11 you owe more tax Subtract line 11 from line 10 and enter the tax you owe on line 13

Caution You may be charged interest penalty for not paying enough tax during the year You may have to pay an interest penalty if the Amount You Owe (line 13) is more than $300 and both of the following apply

The amount of your 1998 Ohio tax withheld (line 11) is less than 90 of your 1998 tax (line 10) less $300 and

The amount of your 1998 Ohio tax withheld was less than 100 of your 1997 tax (line 14 1997 IT-1040 or line 2 1997 IT-1040EZ) less $300

If you owe an interest penalty you may choose to have us calculate the interest penalty for you and we will send you a bill However if you want to figure your interest penalty yourself on the Ohio Form IT-2210 you must file the stan-dard Form IT-1040 to do so

EZ Line 14 and 15 mdash Wildlife and Natural Areas Donations Checkoff

If you have a refund on line 12 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 confidentiality of your tax return these programs cannot know who donates and are therefore unable to thank you directly for your dona-tions They wish to express their sincere appreciation to those taxpayers who supported the protection of Ohiorsquos natural her-itage last year

Line 14 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 and conduct research projects of critical importance to wildlife populations

Line 15 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 Give nature a chance -support natural areas CAUTION You should not deduct the amount of your donation from your refund Any donations shown will automatically reduce the amount of the refund that will be sent to you If you decide to donate this decision is final If you do not wish to donate leave lines 14 and 15 blank If you do not have a refund on line 12 but you want to donate to protect Ohiorsquos natural heritage DONrsquoT DO IT ON YOUR INCOME TAX FORM A more complete explanation of the Natural Areas and Wildlife checkoff donations including how to donate when you donrsquot have a refund can be found in the IT-1040 line instruction for lines 21 and 22 on pages 14 and 15

11

0

950

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

Enter the amount from your 1998 federal income tax return

Use Form 1040 line 33 OR Form 1040A line 18 OR Form 1040EZ line 4 OR Form 1040-Tel adjusted gross income

In all cases your line 1 must match your federalSTOP 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 45) on the back of the return has a list of additions and deductions to your Ohio income Turn to pages 16 17 and 18 and read the additions required and the deductions to which you may be entitledbull 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 45 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 $950 for yourself and an additional $950 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

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 a $1050 deduction for each dependent exemption Note that the amount allowed for a dependent exemption is different than the amount allowed for a personal exemption Write the number of your dependents on line 3 of the person-al and dependent exemption worksheet

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 parentsrsquo Ohio tax return may claim the $950 personal exemption on their own Ohio tax return and their parents may use the $1050 dependent exemption for that same child on the par-entsrsquo Ohio tax return

Personal and Dependent Exemption Worksheet Line 1 Personal Exemption for yourself 1 $________ Line 2 If joint return enter $950 for your

spouse 2 $________ Line 3 Number of dependents that you

claim _____ times $1050 3 $________ Line 4 Total of lines 1 2 and 3 4 $________ Enter the amount shown on line 4 of this worksheet on line 4 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 22 through 32 bull If your taxable income is less than $100000 your tax has

been figured for you as shown in Table 1 on pages 22 through 31 or you may use Table 2 on page 32

bull If your taxable income is $100000 or more you must use Table 2 on page 32 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 19and 20 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 53 onto line 7 bull If you have no credits from Schedule B enter ldquo0rdquo on line 7

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 and line 14

12

0

0

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 below The second col-umn 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 pro-vided This credit is limited to a maximum of $650

If you have deducted an amount on Schedule A ofSTOP your Ohio return you may not be entitled to the joint filing credit unless each spouse has other sources of qual-ifying income totaling $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 not qualify for Ohiorsquos joint filing credit However if Mary had another source of qualifying income of $500 or more not deducted in Schedule A the Brownrsquos would qualify for the credit mdash If you do not qualify for the Joint Filing Credit enter ldquo0rdquo on line 11 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 $48600 THEN The Joint Filing Credit will be $48600

x 20 $9720 = 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 21 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 ldquoSrdquo corporation or a limited liability compa-ny you may qualify for a business credit Nonrefundable business credits must be calculated on Schedule E (available at any of our offices listed on page 39 of this booklet) A refundable Jobs Credit is available for qualifying businesses See the instructions for line 17a for further information NONREFUNDABLE BUSINESS CREDITS INCLUDE bull Credits for manufacturing bull Enterprise Zone Credits

investments bull Credits for Child Care 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 If your total credits on line 13 are more or equal to your tax on line 12 enter ldquo0rdquo on line 14

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 W-2G or 1099R) Form(s) in box 18bull ATTACH READABLE STATE copies of your W-2

W-2G 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 1998 and Amount of 1997 Overpayment Credited to 1998

Enter the total estimated income tax payments submitted on your 1998 Form IT-1040ES including payments made on Form IT-40P plus any overpayment you credited to 1998 from your 1997 IT-1040 line 23

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

Line 17a 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 17a 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

1313

0

ik DIVISION OF

WILDLIFE

Natural Areas

~middotI~ - Check Us

Line 17b mdash Refundable Pass-Through Entity Credits

If you are a direct or indirect investor in a pass-through enti-ty that filed and paid Ohio tax on Form IT-4708 (Master Return for Pass-through Entities) or Form IT-1140 you should enter the amount of tax paid on your behalf Investors who claim this credit for taxes paid on their behalf must attach Federal K-1rsquos which reflect the amount of Ohio tax paid The K-1 should show the amount of the distributive share of income the amount of Ohio tax paid the legal name of the entity and the entityrsquos federal employer identification num-ber (FEIN) Enter the total of lines 17a and 17b on line 17

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 1998 Ohio tax withheld including pass-through entity tax withheld (lines 15 and 17b 1998 IT-1040) is less than both of the fol-lowingbull 90 of your 1998 Ohio income tax (line 14 1998 IT-

1040) less $300 andbull 100 of your 1997 Ohio income tax (line 14 1997 IT-

1040 or line 2 1997 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 find that you owe an interest penalty we will send you a bill mdash but see ldquolowering your interest 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 1998 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 returnbull 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

If you have an overpayment on line 20 of your 1998STOP Form IT-1040 but 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 1999) or the net amount on line 24

Line 21 and 22 mdash Wildlife and Natural Areas Checkoff

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 and conduct research projects of critical importance to wildlife populations Donations to this fund have enabled the Division of Wildlife to increase the number of nesting bald eagles reintroduce river otters peregrine falcons paddlefish and trumpeter swans With 127 animals classifed as endangered in the state and crit-ical habitat being lost to development the effort is far from fin-ished Please join us in securing a future for wildlife currently in jeop-ardy by making a donation Your financial help will benefit native wildlife and enhance the quality of life for all Ohioans

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

14

0

0

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

A donation will reduce the amount of the refundSTOP 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 nature preserves scenic rivers

and endangered species protection make your check out to Natural Areas and Preserves Special Account

bull If you want to donate to endangered wildlife species and biodiversity projects make your check out to Nongame and Endangered Wildlife 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 1999 Estimated Income Tax

You may apply part or all of your overpayment on line 20 to your 1999 Ohio Income Tax Enter on line 23 the amount of the overpayment that you want to apply to 1999 However if you want to credit your entire overpayment to 1999 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

If you move after filing your tax return and you areSTOP expecting a refund notify the Post Office serving

your old address Fill out a change of address form for the Post Office

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

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

ccedilccedil

15

0

0

Schedule AmdashAdjustments to Income Additions

Line 25 mdash Government Interest or Dividends from Other States

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

Line 26 mdash US Government ObligationsComplex Trust Income

Enter interest or dividends on obligations of the United States government that are exempt from federal taxation but not exempt from state taxation Attach an explanation Also 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 27 mdash Pass-Through Entity Addback

Add any Form IT-1140 taxes shown on your Federal K-1rsquos

Line 28 mdash Losses on Ohio Public Obligations

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

Line 29 mdash Non-qualifying Medical Savings Account Withdrawals

SEE WORKSHEET ON PAGE 18

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

Deductions Any amounts deducted on lines 31 through 43 mustSTOP be included in your Federal Adjusted Gross Income

line 1 of the Ohio Return

Line 31 mdash Federal Interest and Dividends

Enter interest income (included in line 1) from obligations issued by the United States government or its possessionster-ritories 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 list-ing Examples of interest income that are not deductible bull Interest paid by the IRS on a federal income tax refundbull 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 you were a full year resident of one of these states bull your only source of income was from wages salaries tips

or commissions and bull you did not have Ohio tax withheld

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 line 32

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 nonresident credit in Schedule D

Note Residents of these neighboring states who work in Ohio should complete Form IT-4NR and give it to their employer to stop Ohio withholding for 1999

Wages salaries tips and commissions earned bySTOP Ohio residents in these neighboring 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 the amount withheld for the other state on line 15

Line 33 mdash State or Municipal Refund

Deduct on line 33 the amount of state and municipal income tax overpayments appearing on line 10 of your Federal Form 1040

Line 34 mdash Disability and Survivorship Benefits

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 considered retirement or pension benefits and are no longer deductible (See instructions for line 46 for the proper treat-ment of retirement benefits)

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

16

0

0

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 Benefitsbull Tier I and Tier II Railroad Retirement Benefits bull Supplemental Railroad Retirement Benefits bull Dual Railroad Retirement Benefits bull Railroad Disability and Unemployment Benefits

Line 37 mdash Interest from Ohio Public and Purchase Obligations and the Gain from the Sale or Disposition of Ohio Public Obligations

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 1998 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 1997 federal income tax return In 1998 he received a reimbursement of $200 of the medical expenses from his insurance company which he reported as income on line 21 of his 1998 federal income tax return Mr Brown is entitled to deduct the $200 reimburse-ment on line 39 of his Ohio income tax return

Do not deduct on this line state or municipal incomeSTOP tax overpayments (see line 33)

Line 40 mdash Repayment of Income Reported in a Prior Year

Deduct interest income earned from Ohio Public and Purchase Obligations if the interest income is included in your Federal Adjusted Gross Income You may also deduct any gains resulting from the sale or disposition of Ohio Public 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 1998 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)

If in 1998 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 1998 federal income tax return for the amount repaid or you claimed a tax credit on your 1998 federal income tax return based upon the amount repaid and

bull The repayment has not otherwise reduced your Federal Adjusted Gross Income for 1998 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 1997 and included the bonus in his 1997 Federal Ad-justed Gross Income In 1998 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 1998 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 your 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

If you were eligible to participate in any health planSTOP maintained by your or your spousersquos employer for

any month or part of a month in 1998 amounts paid for health insurance coverage for that month cannot be used to figure this deduction

17

Self-employed Health Insurance Cost Worksheet

1 Enter the total amount you paid in 1998 for health insurance coverage for 1998 for you your spouse and dependents 1_______

2 a Enter your net profit and other earned income from your 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 27 of your Federal Form 1040 for the self-

employment tax deduction 2b_______ c Enter any amount you claimed on line 29

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 28 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 be able to deduct the amount of funds you deposit-ed into a medical savings account or the amount deposited by your employer on your behalf If filing a joint return your spouse may also be able to deduct hisher funds deposited into hisher medical savings account For 1998 the maximum amount of deposited funds you may be able to deduct is $3149 If filing a joint return each spouse may be able to deduct up to $3149 of deposited funds into hisher separate account for a maximum of $6298

Also any investment income or interest earned on the funds deposited into a medical savings account is deductible if the income is included in your Federal Adjusted Gross Income line 1 of your Ohio Form IT-1040

To determine if you are eligible for this deduction complete the medical savings account worksheet on this page

For further information please see the question ldquoWhat is a Medical Savings Account and what are the qualificationsrdquo on page 7 of this booklet

Example John and Mary Brown file a joint tax return for 1998 John contributed $2000 to his medical savings account while Mary contributed $5000 to hers Johnrsquos account earned $120 in interest and Maryrsquos earned $300 which were includ-ed in their Federal Adjusted Gross Income They would be entitled to a Medical Savings Account deduction of $5569 ($2000 for John and $3149 for Mary plus the interest income of $420)

Medical Savings Account Worksheet

1 Amount you contributed during 1998 but no more than $3149 ________

2 If joint return amount your spouse contributed during 1998 but no more than $3149 ________

3 Amount of Medical Savings Account earnings included in line 1 of your 1998 Ohio Form IT-1040 ________

4 Sub-total (add lines 1 2 and 3) ________ 5 1998 withdrawals from the account for

non-medical purposes (see note below) ________ 6 If line 5 is less than line 4 subtract line 5 from

line 4 and enter here and on line 42 of Schedule A of Form IT-1040 ________

7 If line 4 is less than line 5 subtract line 4 from line 5 and enter here and on line 29 of Schedule A of Form IT-1040 ________

Note If any prior year contribution exceeded the deductible limit for that year please contact the Ohio Department of Taxation to help you determine the amount you should enter on line 5 of this worksheet

Line 43 mdash Individual Development Account Program

You may deduct matching contributions to another personrsquos Individual Development Account when the account has been established by a County Department of Human Services This program was established for the purpose of providing match-ing funds for qualified program participants For further information about this program contact your local County Department of Human Services

Line 44 mdash Total Deductions

Enter the total of lines 31 through 43

Line 45 mdash Net Adjustments If line 30 is LARGER THAN line 44 subtract line 44 from line 30 and enter the amount on line 45 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 44 subtract line 30 from line 44 and enter the difference on line 45 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

18

0

0

Schedule BmdashCredits Line 46 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 47 mdash Senior Citizen Credit

You may claim a $50 credit if you were 65 years of age or older prior to January 1 1999 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

Line 48 mdash Lump Sum Distribution Credit

This credit is available only to individuals 65 years of age or older before January 1 1999 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

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 1999 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

If you take this credit you cannot take the $50 STOP Senior Citizenrsquos Credit on this yearrsquos return or any

future yearrsquos return

Line 49 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

If line 3 on the front of the Ohio Form IT-1040 is STOP $40000 or more yoursquore not entitled to this credit

1998 Child and Dependent Care Worksheet

A Enter the amount of Federal Child and Dependent Care Credit shown on your Federal Form 1040A line 26 or your Federal Form 1040 line 41 A$________

B If line 3 of your Ohio IT-1040 is less than $20000 enter 100 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 49 (schedule B) on the back of Form IT-1040 C$________

19

0

Line 50 mdash Lump Sum Retirement Income Credit

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 1998 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 page 39 of this booklet

Line 51 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

Such training qualifies for this credit only if you canSTOP 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

1998 Job Training Credit Worksheet

1 Enter the amount you paid during 1997 and 1998 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 51 Schedule B on the 1997 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 51 of Ohio Form IT-1040

Line 52 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 The max-imum credit is $50 (for single or married separate filers) and $100 (for married filing joint returns if both spouses made contributions of $50 or more) regardless of the amount of the contribution

You can claim the credit on the back of Form IT-1040 line 52

Line 53 mdash Total Credits Enter the total of lines 46 through 52 on line 53 and on line 7 on the front of the return

20

0

Schedule CmdashResident Credit Line 54

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 57 or 57a

Enter the portion of Ohio Adjusted Gross Income from line 3 that is subjected to tax 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

Do not include wages salaries tips or commissionsSTOP 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 55

Enter Ohio Adjusted Gross Income from line 3

Line 56 Divide 54 by line 55

Line 57 Multiply line 56 by the amount on line 12 on the front of the return Enter the amount on line 57

Line 57a Enter the amount of 1998 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 57b Enter the smaller of line 57 or line 57a 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 1998 income tax return below line 57b 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 58

Line 58 Enter the portion of Ohio Adjusted Gross Income from line 3 that was not earned or received in Ohio

Line 59

Enter Ohio Adjusted Gross Income from line 3

Line 60 Divide line 58 by line 59

Line 61 Multiply line 60 by the amount on line 12 on the front of the return Enter the amount on line 61 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 57b and 61 on line 13

21

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax least less is

than

Tax After Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

Up to $1000 $2000 $4000 $6000

$ 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 4 500 550 4 550 600 4 600 650 5 650 700 5 700 750 5 750 800 6 800 850 6 850 900 7 900 950 7 950 1000 7

$ 0 1 1 1 2 2 2 3 3 3 4 4 4 5 5 5 6 6 6 7

$ 2000 $ 2050 $ 15 $ 14 2050 2100 15 14 2100 2150 16 14 2150 2200 16 15 2200 2250 17 15 2250 2300 17 15 2300 2350 17 16 2350 2400 18 16 2400 2450 18 16 2450 2500 18 17 2500 2550 19 17 2550 2600 19 17 2600 2650 20 18 2650 2700 20 18 2700 2750 20 18 2750 2800 21 19 2800 2850 21 19 2850 2900 21 19 2900 2950 22 20 2950 3000 22 20

$ 4000 $ 4050 $ 30 $ 27 4050 4100 30 27 4100 4150 31 28 4150 4200 31 28 4200 4250 31 28 4250 4300 32 29 4300 4350 32 29 4350 4400 33 29 4400 4450 33 30 4450 4500 33 30 4500 4550 34 30 4550 4600 34 31 4600 4650 34 31 4650 4700 35 31 4700 4750 35 32 4750 4800 35 32 4800 4850 36 32 4850 4900 36 33 4900 4950 37 33 4950 5000 37 33

$ 6000 $ 6050 $ 52 $ 47 6050 6100 53 48 6100 6150 54 49 6150 6200 55 49 6200 6250 55 50 6250 6300 56 51 6300 6350 57 51 6350 6400 58 52 6400 6450 58 53 6450 6500 59 54 6500 6550 60 54 6550 6600 61 55 6600 6650 61 56 6650 6700 62 56 6700 6750 63 57 6750 6800 64 58 6800 6850 64 58 6850 6900 65 59 6900 6950 66 60 6950 7000 66 60

$1000 $3000 $5000 $7000

$ 1000 $ 1050 $ 8 1050 1100 8 1100 1150 8 1150 1200 9 1200 1250 9 1250 1300 9 1300 1350 10 1350 1400 10 1400 1450 11 1450 1500 11 1500 1550 11 1550 1600 12 1600 1650 12 1650 1700 12 1700 1750 13 1750 1800 13 1800 1850 14 1850 1900 14 1900 1950 14 1950 2000 15

$ 7 7 8 8 8 9 9 9

10 10 10 11 11 11 12 12 12 13 13 13

$ 3000 $ 3050 $ 22 $ 20 3050 3100 23 21 3100 3150 23 21 3150 3200 24 21 3200 3250 24 22 3250 3300 24 22 3300 3350 25 22 3350 3400 25 23 3400 3450 25 23 3450 3500 26 23 3500 3550 26 24 3550 3600 27 24 3600 3650 27 24 3650 3700 27 25 3700 3750 28 25 3750 3800 28 25 3800 3850 28 26 3850 3900 29 26 3900 3950 29 26 3950 4000 30 27

$ 5000 $ 5050 $ 38 $ 34 5050 5100 38 35 5100 5150 39 35 5150 5200 40 36 5200 5250 40 37 5250 5300 41 37 5300 5350 42 38 5350 5400 43 39 5400 5450 43 39 5450 5500 44 40 5500 5550 45 41 5550 5600 46 41 5600 5650 46 42 5650 5700 47 43 5700 5750 48 43 5750 5800 49 44 5800 5850 49 45 5850 5900 50 45 5900 5950 51 46 5950 6000 52 47

$ 7000 $ 7050 $ 67 $ 61 7050 7100 68 62 7100 7150 69 62 7150 7200 69 63 7200 7250 70 64 7250 7300 71 64 7300 7350 72 65 7350 7400 72 66 7400 7450 73 66 7450 7500 74 67 7500 7550 75 68 7550 7600 75 68 7600 7650 76 69 7650 7700 77 70 7700 7750 78 70 7750 7800 78 71 7800 7850 79 72 7850 7900 80 72 7900 7950 81 73 7950 8000 81 74

OHIO TAX TABLES FOR 1998 ONLY 22

$9000

$16000 $19000

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$8000 $11000 $14000 $17000

$ 8000 $ 8050 $ 82 $ 74 8050 8100 83 75 8100 8150 84 76 8150 8200 84 76 8200 8250 85 77 8250 8300 86 78 8300 8350 87 78 8350 8400 87 79 8400 8450 88 80 8450 8500 89 80 8500 8550 90 81 8550 8600 90 82 8600 8650 91 82 8650 8700 92 83 8700 8750 93 84 8750 8800 93 84 8800 8850 94 85 8850 8900 95 86 8900 8950 95 87 8950 9000 96 87

$11000 $11050 $ 142 $ 129 11050 11100 143 130 11100 11150 145 131 11150 11200 146 133 11200 11250 148 134 11250 11300 149 135 11300 11350 151 137 11350 11400 152 138 11400 11450 154 139 11450 11500 155 141 11500 11550 157 142 11550 11600 158 143 11600 11650 160 145 11650 11700 161 146 11700 11750 163 147 11750 11800 164 149 11800 11850 166 150 11850 11900 167 152 11900 11950 169 153 11950 12000 170 154

$14000 $14050 $ 231 $ 209 14050 14100 233 211 14100 14150 234 212 14150 14200 236 213 14200 14250 237 215 14250 14300 239 216 14300 14350 240 218 14350 14400 241 219 14400 14450 243 220 14450 14500 244 222 14500 14550 246 223 14550 14600 247 224 14600 14650 249 226 14650 14700 250 227 14700 14750 252 228 14750 14800 253 230 14800 14850 255 231 14850 14900 256 232 14900 14950 258 234 14950 15000 259 235

$17000 $17050 $ 335 $ 304 17050 17100 337 306 17100 17150 339 307 17150 17200 341 309 17200 17250 343 311 17250 17300 345 312 17300 17350 346 314 17350 17400 348 316 17400 17450 350 317 17450 17500 352 319 17500 17550 354 321 17550 17600 356 322 17600 17650 358 324 17650 17700 359 326 17700 17750 361 327 17750 17800 363 329 17800 17850 365 331 17850 17900 367 333 17900 17950 369 334 17950 18000 371 336

$9000 $12000 $15000 $18000

$ 9000 $ 9050 $ 97 $ 88 9050 9100 98 89 9100 9150 98 89 9150 9200 99 90 9200 9250 100 91 9250 9300 101 91 9300 9350 101 92 9350 9400 102 93 9400 9450 103 93 9450 9500 104 94 9500 9550 104 95 9550 9600 105 95 9600 9650 106 96 9650 9700 107 97 9700 9750 107 97 9750 9800 108 98 9800 9850 109 99 9850 9900 110 99 9900 9950 110 100 9950 10000 111 101

$12000 $12050 $ 172 $ 156 12050 12100 173 157 12100 12150 175 158 12150 12200 176 160 12200 12250 178 161 12250 12300 179 162 12300 12350 181 164 12350 12400 182 165 12400 12450 184 166 12450 12500 185 168 12500 12550 187 169 12550 12600 188 170 12600 12650 190 172 12650 12700 191 173 12700 12750 193 174 12750 12800 194 176 12800 12850 195 177 12850 12900 197 178 12900 12950 198 180 12950 13000 200 181

$15000 $15050 $ 261 $ 237 15050 15100 263 238 15100 15150 265 240 15150 15200 267 242 15200 15250 268 243 15250 15300 270 245 15300 15350 272 247 15350 15400 274 248 15400 15450 276 250 15450 15500 278 252 15500 15550 280 253 15550 15600 281 255 15600 15650 283 257 15650 15700 285 258 15700 15750 287 260 15750 15800 289 262 15800 15850 291 263 15850 15900 293 265 15900 15950 294 267 15950 16000 296 269

$18000 $18050 $ 372 $ 338 18050 18100 374 339 18100 18150 376 341 18150 18200 378 343 18200 18250 380 344 18250 18300 382 346 18300 18350 384 348 18350 18400 385 349 18400 18450 387 351 18450 18500 389 353 18500 18550 391 354 18550 18600 393 356 18600 18650 395 358 18650 18700 397 359 18700 18750 398 361 18750 18800 400 363 18800 18850 402 365 18850 18900 404 366 18900 18950 406 368 18950 19000 408 370

$10000 $13000 $16000 $19000

$10000 $10050 $ 112 $ 102 10050 10100 114 103 10100 10150 115 104 10150 10200 117 106 10200 10250 118 107 10250 10300 120 108 10300 10350 121 110 10350 10400 123 111 10400 10450 124 112 10450 10500 126 114 10500 10550 127 115 10550 10600 129 116 10600 10650 130 118 10650 10700 132 119 10700 10750 133 121 10750 10800 134 122 10800 10850 136 123 10850 10900 137 125 10900 10950 139 126 10950 11000 140 127

$13000 $13050 $ 201 $ 182 13050 13100 203 184 13100 13150 204 185 13150 13200 206 187 13200 13250 207 188 13250 13300 209 189 13300 13350 210 191 13350 13400 212 192 13400 13450 213 193 13450 13500 215 195 13500 13550 216 196 13550 13600 218 197 13600 13650 219 199 13650 13700 221 200 13700 13750 222 201 13750 13800 224 203 13800 13850 225 204 13850 13900 227 205 13900 13950 228 207 13950 14000 230 208

$16000 $16050 $ 298 $ 270 16050 16100 300 272 16100 16150 302 274 16150 16200 304 275 16200 16250 306 277 16250 16300 307 279 16300 16350 309 280 16350 16400 311 282 16400 16450 313 284 16450 16500 315 285 16500 16550 317 287 16550 16600 319 289 16600 16650 320 290 16650 16700 322 292 16700 16750 324 294 16750 16800 326 295 16800 16850 328 297 16850 16900 330 299 16900 16950 332 301 16950 17000 333 302

$19000 $19050 $ 410 $ 371 19050 19100 411 373 19100 19150 413 375 19150 19200 415 376 19200 19250 417 378 19250 19300 419 380 19300 19350 421 381 19350 19400 423 383 19400 19450 424 385 19450 19500 426 386 19500 19550 428 388 19550 19600 430 390 19600 19650 432 391 19650 19700 434 393 19700 19750 436 395 19750 19800 437 397 19800 19850 439 398 19850 19900 441 400 19900 19950 443 402 19950 20000 445 403

OHIO TAX TABLES FOR 1998 ONLY 23

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$20000 $22000 $24000 $26000

$20000 $20050 $ 447 $ 405 20050 20100 449 407 20100 20150 451 409 20150 20200 454 411 20200 20250 456 413 20250 20300 458 415 20300 20350 460 417 20350 20400 463 419 20400 20450 465 421 20450 20500 467 423 20500 20550 469 425 20550 20600 471 427 20600 20650 474 429 20650 20700 476 431 20700 20750 478 433 20750 20800 480 435 20800 20850 483 437 20850 20900 485 439 20900 20950 487 441 20950 21000 489 443

$22000 $22050 $ 536 $ 486 22050 22100 538 488 22100 22150 541 490 22150 22200 543 492 22200 22250 545 494 22250 22300 547 496 22300 22350 549 498 22350 22400 552 500 22400 22450 554 502 22450 22500 556 504 22500 22550 558 506 22550 22600 561 508 22600 22650 563 510 22650 22700 565 512 22700 22750 567 514 22750 22800 569 516 22800 22850 572 518 22850 22900 574 520 22900 22950 576 522 22950 23000 578 524

$24000 $24050 $ 625 $ 567 24050 24100 627 569 24100 24150 630 571 24150 24200 632 573 24200 24250 634 575 24250 24300 636 577 24300 24350 639 579 24350 24400 641 581 24400 24450 643 583 24450 24500 645 585 24500 24550 647 587 24550 24600 650 589 24600 24650 652 591 24650 24700 654 593 24700 24750 656 595 24750 24800 659 597 24800 24850 661 599 24850 24900 663 601 24900 24950 665 603 24950 25000 668 605

$26000 $26050 $ 714 $ 648 26050 26100 717 650 26100 26150 719 652 26150 26200 721 654 26200 26250 723 656 26250 26300 725 658 26300 26350 728 660 26350 26400 730 662 26400 26450 732 664 26450 26500 734 666 26500 26550 737 668 26550 26600 739 670 26600 26650 741 672 26650 26700 743 674 26700 26750 746 676 26750 26800 748 678 26800 26850 750 680 26850 26900 752 682 26900 26950 754 684 26950 27000 757 686

$21000 $23000 $25000 $27000

$21000 $21050 $ 491 $ 446 21050 21100 494 448 21100 21150 496 450 21150 21200 498 452 21200 21250 500 454 21250 21300 503 456 21300 21350 505 458 21350 21400 507 460 21400 21450 509 462 21450 21500 512 464 21500 21550 514 466 21550 21600 516 468 21600 21650 518 470 21650 21700 520 472 21700 21750 523 474 21750 21800 525 476 21800 21850 527 478 21850 21900 529 480 21900 21950 532 482 21950 22000 534 484

$23000 $23050 $ 581 $ 526 23050 23100 583 528 23100 23150 585 530 23150 23200 587 532 23200 23250 590 534 23250 23300 592 536 23300 23350 594 538 23350 23400 596 540 23400 23450 598 542 23450 23500 601 544 23500 23550 603 547 23550 23600 605 549 23600 23650 607 551 23650 23700 610 553 23700 23750 612 555 23750 23800 614 557 23800 23850 616 559 23850 23900 619 561 23900 23950 621 563 23950 24000 623 565

$25000 $25050 $ 670 $ 607 25050 25100 672 609 25100 25150 674 611 25150 25200 676 613 25200 25250 679 615 25250 25300 681 617 25300 25350 683 619 25350 25400 685 621 25400 25450 688 623 25450 25500 690 625 25500 25550 692 627 25550 25600 694 629 25600 25650 697 631 25650 25700 699 633 25700 25750 701 635 25750 25800 703 637 25800 25850 705 639 25850 25900 708 641 25900 25950 710 643 25950 26000 712 645

$27000 $27050 $ 759 $ 688 27050 27100 761 690 27100 27150 763 692 27150 27200 766 694 27200 27250 768 696 27250 27300 770 698 27300 27350 772 700 27350 27400 775 702 27400 27450 777 704 27450 27500 779 706 27500 27550 781 708 27550 27600 783 710 27600 27650 786 712 27650 27700 788 714 27700 27750 790 716 27750 27800 792 718 27800 27850 795 720 27850 27900 797 722 27900 27950 799 724 27950 28000 801 726

OHIO TAX TABLES FOR 1998 ONLY 24

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$28000 $31000 $34000 $37000

$28000 $28050 $ 803 $ 728 $31000 $31050 $ 937 $ 850 $34000 $34050 $ 1071 $ 971 $37000 $37050 $ 1205 $ 1092 28050 28100 806 730 31050 31100 939 852 34050 34100 1073 973 37050 37100 1207 1094 28100 28150 808 732 31100 31150 942 854 34100 34150 1075 975 37100 37150 1209 1096 28150 28200 810 734 31150 31200 944 856 34150 34200 1078 977 37150 37200 1211 1098 28200 28250 812 736 31200 31250 946 858 34200 34250 1080 979 37200 37250 1214 1100 28250 28300 815 738 31250 31300 948 860 34250 34300 1082 981 37250 37300 1216 1102 28300 28350 817 740 31300 31350 951 862 34300 34350 1084 983 37300 37350 1218 1104 28350 28400 819 742 31350 31400 953 864 34350 34400 1086 985 37350 37400 1220 1106 28400 28450 821 744 31400 31450 955 866 34400 34450 1089 987 37400 37450 1222 1108 28450 28500 824 746 31450 31500 957 868 34450 34500 1091 989 37450 37500 1225 1110 28500 28550 826 749 31500 31550 959 870 34500 34550 1093 991 37500 37550 1227 1112 28550 28600 828 751 31550 31600 962 872 34550 34600 1095 993 37550 37600 1229 1114 28600 28650 830 753 31600 31650 964 874 34600 34650 1098 995 37600 37650 1231 1116 28650 28700 832 755 31650 31700 966 876 34650 34700 1100 997 37650 37700 1234 1118 28700 28750 835 757 31700 31750 968 878 34700 34750 1102 999 37700 37750 1236 1120 28750 28800 837 759 31750 31800 971 880 34750 34800 1104 1001 37750 37800 1238 1122 28800 28850 839 761 31800 31850 973 882 34800 34850 1107 1003 37800 37850 1240 1124 28850 28900 841 763 31850 31900 975 884 34850 34900 1109 1005 37850 37900 1242 1126 28900 28950 844 765 31900 31950 977 886 34900 34950 1111 1007 37900 37950 1245 1128 28950 29000 846 767 31950 32000 980 888 34950 35000 1113 1009 37950 38000 1247 1130

$29000 $32000 $35000 $38000

$29000 $29050 $ 848 $ 769 $32000 $32050 $ 982 $ 890 $35000 $35050 $ 1115 $ 1011 $38000 $38050 $ 1249 $ 1132 29050 29100 850 771 32050 32100 984 892 35050 35100 1118 1013 38050 38100 1251 1134 29100 29150 853 773 32100 32150 986 894 35100 35150 1120 1015 38100 38150 1254 1136 29150 29200 855 775 32150 32200 988 896 35150 35200 1122 1017 38150 38200 1256 1138 29200 29250 857 777 32200 32250 991 898 35200 35250 1124 1019 38200 38250 1258 1140 29250 29300 859 779 32250 32300 993 900 35250 35300 1127 1021 38250 38300 1260 1142 29300 29350 861 781 32300 32350 995 902 35300 35350 1129 1023 38300 38350 1263 1144 29350 29400 864 783 32350 32400 997 904 35350 35400 1131 1025 38350 38400 1265 1146 29400 29450 866 785 32400 32450 1000 906 35400 35450 1133 1027 38400 38450 1267 1148 29450 29500 868 787 32450 32500 1002 908 35450 35500 1136 1029 38450 38500 1269 1150 29500 29550 870 789 32500 32550 1004 910 35500 35550 1138 1031 38500 38550 1271 1153 29550 29600 873 791 32550 32600 1006 912 35550 35600 1140 1033 38550 38600 1274 1155 29600 29650 875 793 32600 32650 1008 914 35600 35650 1142 1035 38600 38650 1276 1157 29650 29700 877 795 32650 32700 1011 916 35650 35700 1144 1037 38650 38700 1278 1159 29700 29750 879 797 32700 32750 1013 918 35700 35750 1147 1039 38700 38750 1280 1161 29750 29800 881 799 32750 32800 1015 920 35750 35800 1149 1041 38750 38800 1283 1163 29800 29850 884 801 32800 32850 1017 922 35800 35850 1151 1043 38800 38850 1285 1165 29850 29900 886 803 32850 32900 1020 924 35850 35900 1153 1045 38850 38900 1287 1167 29900 29950 888 805 32900 32950 1022 926 35900 35950 1156 1047 38900 38950 1289 1169 29950 30000 890 807 32950 33000 1024 928 35950 36000 1158 1049 38950 39000 1292 1171

$30000 $33000 $36000 $39000

$30000 $30050 $ 893 $ 809 $33000 $33050 $ 1026 $ 930 $36000 $36050 $ 1160 $ 1052 $39000 $39050 $ 1294 $ 1173 30050 30100 895 811 33050 33100 1029 932 36050 36100 1162 1054 39050 39100 1296 1175 30100 30150 897 813 33100 33150 1031 934 36100 36150 1164 1056 39100 39150 1298 1177 30150 30200 899 815 33150 33200 1033 936 36150 36200 1167 1058 39150 39200 1300 1179 30200 30250 902 817 33200 33250 1035 938 36200 36250 1169 1060 39200 39250 1303 1181 30250 30300 904 819 33250 33300 1037 940 36250 36300 1171 1062 39250 39300 1305 1183 30300 30350 906 821 33300 33350 1040 942 36300 36350 1173 1064 39300 39350 1307 1185 30350 30400 908 823 33350 33400 1042 944 36350 36400 1176 1066 39350 39400 1309 1187 30400 30450 910 825 33400 33450 1044 946 36400 36450 1178 1068 39400 39450 1312 1189 30450 30500 913 827 33450 33500 1046 948 36450 36500 1180 1070 39450 39500 1314 1191 30500 30550 915 829 33500 33550 1049 951 36500 36550 1182 1072 39500 39550 1316 1193 30550 30600 917 831 33550 33600 1051 953 36550 36600 1185 1074 39550 39600 1318 1195 30600 30650 919 833 33600 33650 1053 955 36600 36650 1187 1076 39600 39650 1320 1197 30650 30700 922 835 33650 33700 1055 957 36650 36700 1189 1078 39650 39700 1323 1199 30700 30750 924 837 33700 33750 1058 959 36700 36750 1191 1080 39700 39750 1325 1201 30750 30800 926 839 33750 33800 1060 961 36750 36800 1193 1082 39750 39800 1327 1203 30800 30850 928 841 33800 33850 1062 963 36800 36850 1196 1084 39800 39850 1329 1205 30850 30900 930 843 33850 33900 1064 965 36850 36900 1198 1086 39850 39900 1332 1207 30900 30950 933 845 33900 33950 1066 967 36900 36950 1200 1088 39900 39950 1334 1209 30950 31000 935 847 33950 34000 1069 969 36950 37000 1202 1090 39950 40000 1336 1211

OHIO TAX TABLES FOR 1998 ONLY 25

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$40000 $42000 $44000 $46000

$40000 $40050 $ 1339 $ 1213 $42000 $42050 $ 1443 $ 1308 $44000 $44050 $ 1547 $ 1402 $46000 $46050 $ 1651 $ 1496 40050 40100 1341 1216 42050 42100 1445 1310 44050 44100 1549 1404 46050 46100 1653 1499 40100 40150 1344 1218 42100 42150 1448 1312 44100 44150 1552 1407 46100 46150 1656 1501 40150 40200 1346 1220 42150 42200 1450 1315 44150 44200 1554 1409 46150 46200 1658 1503 40200 40250 1349 1223 42200 42250 1453 1317 44200 44250 1557 1411 46200 46250 1661 1506 40250 40300 1352 1225 42250 42300 1456 1319 44250 44300 1560 1414 46250 46300 1664 1508 40300 40350 1354 1227 42300 42350 1458 1322 44300 44350 1562 1416 46300 46350 1666 1510 40350 40400 1357 1230 42350 42400 1461 1324 44350 44400 1565 1418 46350 46400 1669 1513 40400 40450 1359 1232 42400 42450 1463 1326 44400 44450 1567 1421 46400 46450 1671 1515 40450 40500 1362 1234 42450 42500 1466 1329 44450 44500 1570 1423 46450 46500 1674 1517 40500 40550 1365 1237 42500 42550 1469 1331 44500 44550 1573 1425 46500 46550 1677 1520 40550 40600 1367 1239 42550 42600 1471 1334 44550 44600 1575 1428 46550 46600 1679 1522 40600 40650 1370 1242 42600 42650 1474 1336 44600 44650 1578 1430 46600 46650 1682 1524 40650 40700 1372 1244 42650 42700 1476 1338 44650 44700 1580 1433 46650 46700 1684 1527 40700 40750 1375 1246 42700 42750 1479 1341 44700 44750 1583 1435 46700 46750 1687 1529 40750 40800 1378 1249 42750 42800 1482 1343 44750 44800 1586 1437 46750 46800 1690 1532 40800 40850 1380 1251 42800 42850 1484 1345 44800 44850 1588 1440 46800 46850 1692 1534 40850 40900 1383 1253 42850 42900 1487 1348 44850 44900 1591 1442 46850 46900 1695 1536 40900 40950 1385 1256 42900 42950 1489 1350 44900 44950 1593 1444 46900 46950 1697 1539 40950 41000 1388 1258 42950 43000 1492 1352 44950 45000 1596 1447 46950 47000 1700 1541

$41000 $43000 $45000 $47000

$41000 $41050 $ 1391 $ 1260 $43000 $43050 $ 1495 $ 1355 $45000 $45050 $ 1599 $ 1449 $47000 $47050 $ 1703 $ 1543 41050 41100 1393 1263 43050 43100 1497 1357 45050 45100 1601 1451 47050 47100 1705 1546 41100 41150 1396 1265 43100 43150 1500 1359 45100 45150 1604 1454 47100 47150 1708 1548 41150 41200 1398 1268 43150 43200 1502 1362 45150 45200 1606 1456 47150 47200 1710 1550 41200 41250 1401 1270 43200 43250 1505 1364 45200 45250 1609 1458 47200 47250 1713 1553 41250 41300 1404 1272 43250 43300 1508 1367 45250 45300 1612 1461 47250 47300 1716 1555 41300 41350 1406 1275 43300 43350 1510 1369 45300 45350 1614 1463 47300 47350 1718 1557 41350 41400 1409 1277 43350 43400 1513 1371 45350 45400 1617 1466 47350 47400 1721 1560 41400 41450 1411 1279 43400 43450 1515 1374 45400 45450 1619 1468 47400 47450 1723 1562 41450 41500 1414 1282 43450 43500 1518 1376 45450 45500 1622 1470 47450 47500 1726 1565 41500 41550 1417 1284 43500 43550 1521 1379 45500 45550 1625 1473 47500 47550 1729 1567 41550 41600 1419 1286 43550 43600 1523 1381 45550 45600 1627 1475 47550 47600 1731 1569 41600 41650 1422 1289 43600 43650 1526 1383 45600 45650 1630 1477 47600 47650 1734 1572 41650 41700 1424 1291 43650 43700 1528 1385 45650 45700 1632 1480 47650 47700 1736 1574 41700 41750 1427 1293 43700 43750 1531 1388 45700 45750 1635 1482 47700 47750 1739 1576 41750 41800 1430 1296 43750 43800 1534 1390 45750 45800 1638 1484 47750 47800 1742 1579 41800 41850 1432 1298 43800 43850 1536 1392 45800 45850 1640 1487 47800 47850 1744 1581 41850 41900 1435 1301 43850 43900 1539 1395 45850 45900 1643 1489 47850 47900 1747 1583 41900 41950 1437 1303 43900 43950 1541 1397 45900 45950 1645 1491 47900 47950 1749 1586 41950 42000 1440 1305 43950 44000 1544 1400 45950 46000 1648 1494 47950 48000 1752 1588

OHIO TAX TABLES FOR 1998 ONLY 26

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$48000 $51000 $54000 $57000

$48000 $48050 $ 1755 $ 1590 $51000 $51050 $ 1911 $ 1732 $54000 $54050 $ 2067 $ 1873 $57000 $57050 $ 2223 $ 2015 48050 48100 1757 1593 51050 51100 1913 1734 54050 54100 2069 1876 57050 57100 2225 2017 48100 48150 1760 1595 51100 51150 1916 1737 54100 54150 2072 1878 57100 57150 2228 2020 48150 48200 1762 1598 51150 51200 1918 1739 54150 54200 2074 1880 57150 57200 2230 2022 48200 48250 1765 1600 51200 51250 1921 1741 54200 54250 2077 1883 57200 57250 2233 2024 48250 48300 1768 1602 51250 51300 1924 1744 54250 54300 2080 1885 57250 57300 2236 2027 48300 48350 1770 1605 51300 51350 1926 1746 54300 54350 2082 1888 57300 57350 2238 2029 48350 48400 1773 1607 51350 51400 1929 1748 54350 54400 2085 1890 57350 57400 2241 2031 48400 48450 1775 1609 51400 51450 1931 1751 54400 54450 2087 1892 57400 57450 2243 2034 48450 48500 1778 1612 51450 51500 1934 1753 54450 54500 2090 1895 57450 57500 2246 2036 48500 48550 1781 1614 51500 51550 1937 1756 54500 54550 2093 1897 57500 57550 2249 2038 48550 48600 1783 1616 51550 51600 1939 1758 54550 54600 2095 1899 57550 57600 2251 2041 48600 48650 1786 1619 51600 51650 1942 1760 54600 54650 2098 1902 57600 57650 2254 2043 48650 48700 1788 1621 51650 51700 1944 1763 54650 54700 2100 1904 57650 57700 2256 2045 48700 48750 1791 1623 51700 51750 1947 1765 54700 54750 2103 1906 57700 57750 2259 2048 48750 48800 1794 1626 51750 51800 1950 1767 54750 54800 2106 1909 57750 57800 2262 2050 48800 48850 1796 1628 51800 51850 1952 1770 54800 54850 2108 1911 57800 57850 2264 2053 48850 48900 1799 1631 51850 51900 1955 1772 54850 54900 2111 1913 57850 57900 2267 2055 48900 48950 1801 1633 51900 51950 1957 1774 54900 54950 2113 1916 57900 57950 2269 2057 48950 49000 1804 1635 51950 52000 1960 1777 54950 55000 2116 1918 57950 58000 2272 2060

$49000 $52000 $55000 $58000

$49000 $49050 $ 1807 $ 1638 $52000 $52050 $ 1963 $ 1779 $55000 $55050 $ 2119 $ 1921 $58000 $58050 $ 2275 $ 2062 49050 49100 1809 1640 52050 52100 1965 1781 55050 55100 2121 1923 58050 58100 2277 2064 49100 49150 1812 1642 52100 52150 1968 1784 55100 55150 2124 1925 58100 58150 2280 2067 49150 49200 1814 1645 52150 52200 1970 1786 55150 55200 2126 1928 58150 58200 2282 2069 49200 49250 1817 1647 52200 52250 1973 1789 55200 55250 2129 1930 58200 58250 2285 2071 49250 49300 1820 1649 52250 52300 1976 1791 55250 55300 2132 1932 58250 58300 2288 2074 49300 49350 1822 1652 52300 52350 1978 1793 55300 55350 2134 1935 58300 58350 2290 2076 49350 49400 1825 1654 52350 52400 1981 1796 55350 55400 2137 1937 58350 58400 2293 2078 49400 49450 1827 1656 52400 52450 1983 1798 55400 55450 2139 1939 58400 58450 2295 2081 49450 49500 1830 1659 52450 52500 1986 1800 55450 55500 2142 1942 58450 58500 2298 2083 49500 49550 1833 1661 52500 52550 1989 1803 55500 55550 2145 1944 58500 58550 2301 2086 49550 49600 1835 1664 52550 52600 1991 1805 55550 55600 2147 1946 58550 58600 2303 2088 49600 49650 1838 1666 52600 52650 1994 1807 55600 55650 2150 1949 58600 58650 2306 2090 49650 49700 1840 1668 52650 52700 1996 1810 55650 55700 2152 1951 58650 58700 2308 2093 49700 49750 1843 1671 52700 52750 1999 1812 55700 55750 2155 1954 58700 58750 2311 2095 49750 49800 1846 1673 52750 52800 2002 1814 55750 55800 2158 1956 58750 58800 2314 2097 49800 49850 1848 1675 52800 52850 2004 1817 55800 55850 2160 1958 58800 58850 2316 2100 49850 49900 1851 1678 52850 52900 2007 1819 55850 55900 2163 1961 58850 58900 2319 2102 49900 49950 1853 1680 52900 52950 2009 1822 55900 55950 2165 1963 58900 58950 2321 2104 49950 50000 1856 1682 52950 53000 2012 1824 55950 56000 2168 1965 58950 59000 2324 2107

$50000 $53000 $56000 $59000

$50000 $50050 $ 1859 $ 1685 $53000 $53050 $ 2015 $ 1826 $56000 $56050 $ 2171 $ 1968 $59000 $59050 $ 2327 $ 2109 50050 50100 1861 1687 53050 53100 2017 1829 56050 56100 2173 1970 59050 59100 2329 2111 50100 50150 1864 1689 53100 53150 2020 1831 56100 56150 2176 1972 59100 59150 2332 2114 50150 50200 1866 1692 53150 53200 2022 1833 56150 56200 2178 1975 59150 59200 2334 2116 50200 50250 1869 1694 53200 53250 2025 1836 56200 56250 2181 1977 59200 59250 2337 2119 50250 50300 1872 1697 53250 53300 2028 1838 56250 56300 2184 1979 59250 59300 2340 2121 50300 50350 1874 1699 53300 53350 2030 1840 56300 56350 2186 1982 59300 59350 2342 2123 50350 50400 1877 1701 53350 53400 2033 1843 56350 56400 2189 1984 59350 59400 2345 2126 50400 50450 1879 1704 53400 53450 2035 1845 56400 56450 2191 1987 59400 59450 2347 2128 50450 50500 1882 1706 53450 53500 2038 1847 56450 56500 2194 1989 59450 59500 2350 2130 50500 50550 1885 1708 53500 53550 2041 1850 56500 56550 2197 1991 59500 59550 2353 2133 50550 50600 1887 1711 53550 53600 2043 1852 56550 56600 2199 1994 59550 59600 2355 2135 50600 50650 1890 1713 53600 53650 2046 1855 56600 56650 2202 1996 59600 59650 2358 2137 50650 50700 1892 1715 53650 53700 2048 1857 56650 56700 2204 1998 59650 59700 2360 2140 50700 50750 1895 1718 53700 53750 2051 1859 56700 56750 2207 2001 59700 59750 2363 2142 50750 50800 1898 1720 53750 53800 2054 1862 56750 56800 2210 2003 59750 59800 2366 2144 50800 50850 1900 1722 53800 53850 2056 1864 56800 56850 2212 2005 59800 59850 2368 2147 50850 50900 1903 1725 53850 53900 2059 1866 56850 56900 2215 2008 59850 59900 2371 2149 50900 50950 1905 1727 53900 53950 2061 1869 56900 56950 2217 2010 59900 59950 2373 2152 50950 51000 1908 1730 53950 54000 2064 1871 56950 57000 2220 2012 59950 60000 2376 2154

OHIO TAX TABLES FOR 1998 ONLY 27

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$60000 $62000 $64000 $66000

$60000 $60050 $ 2379 $ 2156 $62000 $62050 $ 2483 $ 2251 $64000 $64050 $ 2587 $ 2345 $66000 $66050 $ 2691 $ 2439 60050 60100 2381 2159 62050 62100 2485 2253 64050 64100 2589 2347 66050 66100 2693 2442 60100 60150 2384 2161 62100 62150 2488 2255 64100 64150 2592 2350 66100 66150 2696 2444 60150 60200 2387 2163 62150 62200 2491 2258 64150 64200 2595 2352 66150 66200 2699 2446 60200 60250 2389 2166 62200 62250 2493 2260 64200 64250 2597 2354 66200 66250 2701 2449 60250 60300 2392 2168 62250 62300 2496 2262 64250 64300 2600 2357 66250 66300 2704 2451 60300 60350 2394 2170 62300 62350 2498 2265 64300 64350 2602 2359 66300 66350 2706 2453 60350 60400 2397 2173 62350 62400 2501 2267 64350 64400 2605 2361 66350 66400 2709 2456 60400 60450 2400 2175 62400 62450 2504 2269 64400 64450 2608 2364 66400 66450 2712 2458 60450 60500 2402 2177 62450 62500 2506 2272 64450 64500 2610 2366 66450 66500 2714 2460 60500 60550 2405 2180 62500 62550 2509 2274 64500 64550 2613 2368 66500 66550 2717 2463 60550 60600 2407 2182 62550 62600 2511 2277 64550 64600 2615 2371 66550 66600 2719 2465 60600 60650 2410 2185 62600 62650 2514 2279 64600 64650 2618 2373 66600 66650 2722 2467 60650 60700 2413 2187 62650 62700 2517 2281 64650 64700 2621 2376 66650 66700 2725 2470 60700 60750 2415 2189 62700 62750 2519 2284 64700 64750 2623 2378 66700 66750 2727 2472 60750 60800 2418 2192 62750 62800 2522 2286 64750 64800 2626 2380 66750 66800 2730 2475 60800 60850 2420 2194 62800 62850 2524 2288 64800 64850 2628 2383 66800 66850 2732 2477 60850 60900 2423 2196 62850 62900 2527 2291 64850 64900 2631 2385 66850 66900 2735 2479 60900 60950 2426 2199 62900 62950 2530 2293 64900 64950 2634 2387 66900 66950 2738 2482 60950 61000 2428 2201 62950 63000 2532 2295 64950 65000 2636 2390 66950 67000 2740 2484

$61000 $63000 $65000 $67000

$61000 $61050 $ 2431 $ 2203 $63000 $63050 $ 2535 $ 2298 $65000 $65050 $ 2639 $ 2392 $67000 $67050 $ 2743 $ 2486 61050 61100 2433 2206 63050 63100 2537 2300 65050 65100 2641 2394 67050 67100 2745 2489 61100 61150 2436 2208 63100 63150 2540 2302 65100 65150 2644 2397 67100 67150 2748 2491 61150 61200 2439 2211 63150 63200 2543 2305 65150 65200 2647 2399 67150 67200 2751 2493 61200 61250 2441 2213 63200 63250 2545 2307 65200 65250 2649 2401 67200 67250 2753 2496 61250 61300 2444 2215 63250 63300 2548 2310 65250 65300 2652 2404 67250 67300 2756 2498 61300 61350 2446 2218 63300 63350 2550 2312 65300 65350 2654 2406 67300 67350 2758 2500 61350 61400 2449 2220 63350 63400 2553 2314 65350 65400 2657 2409 67350 67400 2761 2503 61400 61450 2452 2222 63400 63450 2556 2317 65400 65450 2660 2411 67400 67450 2764 2505 61450 61500 2454 2225 63450 63500 2558 2319 65450 65500 2662 2413 67450 67500 2766 2508 61500 61550 2457 2227 63500 63550 2561 2321 65500 65550 2665 2416 67500 67550 2769 2510 61550 61600 2459 2229 63550 63600 2563 2324 65550 65600 2667 2418 67550 67600 2771 2512 61600 61650 2462 2232 63600 63650 2566 2326 65600 65650 2670 2420 67600 67650 2774 2515 61650 61700 2465 2234 63650 63700 2569 2328 65650 65700 2673 2423 67650 67700 2777 2517 61700 61750 2467 2236 63700 63750 2571 2331 65700 65750 2675 2425 67700 67750 2779 2519 61750 61800 2470 2239 63750 63800 2574 2333 65750 65800 2678 2427 67750 67800 2782 2522 61800 61850 2472 2241 63800 63850 2576 2335 65800 65850 2680 2430 67800 67850 2784 2524 61850 61900 2475 2244 63850 63900 2579 2338 65850 65900 2683 2432 67850 67900 2787 2526 61900 61950 2478 2246 63900 63950 2582 2340 65900 65950 2686 2434 67900 67950 2790 2529 61950 62000 2480 2248 63950 64000 2584 2343 65950 66000 2688 2437 67950 68000 2792 2531

OHIO TAX TABLES FOR 1998 ONLY 28

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$68000 $71000 $74000 $77000

$68000 $68050 $ 2795 $ 2533 $71000 $71050 $ 2951 $ 2675 $74000 $74050 $ 3107 $ 2816 $77000 $77050 $ 3263 $ 2958 68050 68100 2797 2536 71050 71100 2953 2677 74050 74100 3109 2819 77050 77100 3265 2960 68100 68150 2800 2538 71100 71150 2956 2680 74100 74150 3112 2821 77100 77150 3268 2963 68150 68200 2803 2541 71150 71200 2959 2682 74150 74200 3115 2823 77150 77200 3271 2965 68200 68250 2805 2543 71200 71250 2961 2684 74200 74250 3117 2826 77200 77250 3273 2967 68250 68300 2808 2545 71250 71300 2964 2687 74250 74300 3120 2828 77250 77300 3276 2970 68300 68350 2810 2548 71300 71350 2966 2689 74300 74350 3122 2831 77300 77350 3278 2972 68350 68400 2813 2550 71350 71400 2969 2691 74350 74400 3125 2833 77350 77400 3281 2974 68400 68450 2816 2552 71400 71450 2972 2694 74400 74450 3128 2835 77400 77450 3284 2977 68450 68500 2818 2555 71450 71500 2974 2696 74450 74500 3130 2838 77450 77500 3286 2979 68500 68550 2821 2557 71500 71550 2977 2699 74500 74550 3133 2840 77500 77550 3289 2981 68550 68600 2823 2559 71550 71600 2979 2701 74550 74600 3135 2842 77550 77600 3291 2984 68600 68650 2826 2562 71600 71650 2982 2703 74600 74650 3138 2845 77600 77650 3294 2986 68650 68700 2829 2564 71650 71700 2985 2706 74650 74700 3141 2847 77650 77700 3297 2988 68700 68750 2831 2566 71700 71750 2987 2708 74700 74750 3143 2849 77700 77750 3299 2991 68750 68800 2834 2569 71750 71800 2990 2710 74750 74800 3146 2852 77750 77800 3302 2993 68800 68850 2836 2571 71800 71850 2992 2713 74800 74850 3148 2854 77800 77850 3304 2996 68850 68900 2839 2574 71850 71900 2995 2715 74850 74900 3151 2856 77850 77900 3307 2998 68900 68950 2842 2576 71900 71950 2998 2717 74900 74950 3154 2859 77900 77950 3310 3000 68950 69000 2844 2578 71950 72000 3000 2720 74950 75000 3156 2861 77950 78000 3312 3003

$69000 $72000 $75000 $78000

$69000 $69050 $ 2847 $ 2581 $72000 $72050 $ 3003 $ 2722 $75000 $75050 $ 3159 $ 2864 $78000 $78050 $ 3315 $ 3005 69050 69100 2849 2583 72050 72100 3005 2724 75050 75100 3161 2866 78050 78100 3317 3007 69100 69150 2852 2585 72100 72150 3008 2727 75100 75150 3164 2868 78100 78150 3320 3010 69150 69200 2855 2588 72150 72200 3011 2729 75150 75200 3167 2871 78150 78200 3323 3012 69200 69250 2857 2590 72200 72250 3013 2732 75200 75250 3169 2873 78200 78250 3325 3014 69250 69300 2860 2592 72250 72300 3016 2734 75250 75300 3172 2875 78250 78300 3328 3017 69300 69350 2862 2595 72300 72350 3018 2736 75300 75350 3174 2878 78300 78350 3330 3019 69350 69400 2865 2597 72350 72400 3021 2739 75350 75400 3177 2880 78350 78400 3333 3021 69400 69450 2868 2599 72400 72450 3024 2741 75400 75450 3180 2882 78400 78450 3336 3024 69450 69500 2870 2602 72450 72500 3026 2743 75450 75500 3182 2885 78450 78500 3338 3026 69500 69550 2873 2604 72500 72550 3029 2746 75500 75550 3185 2887 78500 78550 3341 3029 69550 69600 2875 2607 72550 72600 3031 2748 75550 75600 3187 2889 78550 78600 3343 3031 69600 69650 2878 2609 72600 72650 3034 2750 75600 75650 3190 2892 78600 78650 3346 3033 69650 69700 2881 2611 72650 72700 3037 2753 75650 75700 3193 2894 78650 78700 3349 3036 69700 69750 2883 2614 72700 72750 3039 2755 75700 75750 3195 2897 78700 78750 3351 3038 69750 69800 2886 2616 72750 72800 3042 2757 75750 75800 3198 2899 78750 78800 3354 3040 69800 69850 2888 2618 72800 72850 3044 2760 75800 75850 3200 2901 78800 78850 3356 3043 69850 69900 2891 2621 72850 72900 3047 2762 75850 75900 3203 2904 78850 78900 3359 3045 69900 69950 2894 2623 72900 72950 3050 2765 75900 75950 3206 2906 78900 78950 3362 3047 69950 70000 2896 2625 72950 73000 3052 2767 75950 76000 3208 2908 78950 79000 3364 3050

$70000 $73000 $76000 $79000

$70000 $70050 $ 2899 $ 2628 $73000 $73050 $ 3055 $ 2769 $76000 $76050 $ 3211 $ 2911 $79000 $79050 $ 3367 $ 3052 70050 70100 2901 2630 73050 73100 3057 2772 76050 76100 3213 2913 79050 79100 3369 3054 70100 70150 2904 2632 73100 73150 3060 2774 76100 76150 3216 2915 79100 79150 3372 3057 70150 70200 2907 2635 73150 73200 3063 2776 76150 76200 3219 2918 79150 79200 3375 3059 70200 70250 2909 2637 73200 73250 3065 2779 76200 76250 3221 2920 79200 79250 3377 3062 70250 70300 2912 2640 73250 73300 3068 2781 76250 76300 3224 2922 79250 79300 3380 3064 70300 70350 2914 2642 73300 73350 3070 2783 76300 76350 3226 2925 79300 79350 3382 3066 70350 70400 2917 2644 73350 73400 3073 2786 76350 76400 3229 2927 79350 79400 3385 3069 70400 70450 2920 2647 73400 73450 3076 2788 76400 76450 3232 2930 79400 79450 3388 3071 70450 70500 2922 2649 73450 73500 3078 2790 76450 76500 3234 2932 79450 79500 3390 3073 70500 70550 2925 2651 73500 73550 3081 2793 76500 76550 3237 2934 79500 79550 3393 3076 70550 70600 2927 2654 73550 73600 3083 2795 76550 76600 3239 2937 79550 79600 3395 3078 70600 70650 2930 2656 73600 73650 3086 2798 76600 76650 3242 2939 79600 79650 3398 3080 70650 70700 2933 2658 73650 73700 3089 2800 76650 76700 3245 2941 79650 79700 3401 3083 70700 70750 2935 2661 73700 73750 3091 2802 76700 76750 3247 2944 79700 79750 3403 3085 70750 70800 2938 2663 73750 73800 3094 2805 76750 76800 3250 2946 79750 79800 3406 3087 70800 70850 2940 2665 73800 73850 3096 2807 76800 76850 3252 2948 79800 79850 3408 3090 70850 70900 2943 2668 73850 73900 3099 2809 76850 76900 3255 2951 79850 79900 3411 3092 70900 70950 2946 2670 73900 73950 3102 2812 76900 76950 3258 2953 79900 79950 3414 3095 70950 71000 2948 2673 73950 74000 3104 2814 76950 77000 3260 2955 79950 80000 3416 3097

OHIO TAX TABLES FOR 1998 ONLY 29

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$80000 $82000 $84000 $86000

$80000 $80050 $ 3419 $ 3099 $82000 $82050 $ 3538 $ 3207 $84000 $84050 $ 3657 $ 3315 $86000 $86050 $ 3776 $ 3423 80050 80100 3422 3102 82050 82100 3541 3210 84050 84100 3660 3318 86050 86100 3779 3425 80100 80150 3425 3105 82100 82150 3544 3213 84100 84150 3663 3320 86100 86150 3782 3428 80150 80200 3428 3108 82150 82200 3547 3215 84150 84200 3666 3323 86150 86200 3785 3431 80200 80250 3431 3110 82200 82250 3550 3218 84200 84250 3669 3326 86200 86250 3788 3434 80250 80300 3434 3113 82250 82300 3553 3221 84250 84300 3672 3328 86250 86300 3791 3436 80300 80350 3437 3116 82300 82350 3556 3223 84300 84350 3675 3331 86300 86350 3793 3439 80350 80400 3440 3118 82350 82400 3559 3226 84350 84400 3678 3334 86350 86400 3796 3442 80400 80450 3443 3121 82400 82450 3562 3229 84400 84450 3681 3337 86400 86450 3799 3444 80450 80500 3446 3124 82450 82500 3565 3231 84450 84500 3684 3339 86450 86500 3802 3447 80500 80550 3449 3126 82500 82550 3568 3234 84500 84550 3687 3342 86500 86550 3805 3450 80550 80600 3452 3129 82550 82600 3571 3237 84550 84600 3689 3345 86550 86600 3808 3452 80600 80650 3455 3132 82600 82650 3574 3240 84600 84650 3692 3347 86600 86650 3811 3455 80650 80700 3458 3134 82650 82700 3577 3242 84650 84700 3695 3350 86650 86700 3814 3458 80700 80750 3461 3137 82700 82750 3580 3245 84700 84750 3698 3353 86700 86750 3817 3460 80750 80800 3464 3140 82750 82800 3583 3248 84750 84800 3701 3355 86750 86800 3820 3463 80800 80850 3467 3143 82800 82850 3585 3250 84800 84850 3704 3358 86800 86850 3823 3466 80850 80900 3470 3145 82850 82900 3588 3253 84850 84900 3707 3361 86850 86900 3826 3469 80900 80950 3473 3148 82900 82950 3591 3256 84900 84950 3710 3363 86900 86950 3829 3471 80950 81000 3476 3151 82950 83000 3594 3258 84950 85000 3713 3366 86950 87000 3832 3474

$81000 $83000 $85000 $87000

$81000 $81050 $ 3479 $ 3153 $83000 $83050 $ 3597 $ 3261 $85000 $85050 $ 3716 $ 3369 $87000 $87050 $ 3835 $ 3477 81050 81100 3481 3156 83050 83100 3600 3264 85050 85100 3719 3372 87050 87100 3838 3479 81100 81150 3484 3159 83100 83150 3603 3266 85100 85150 3722 3374 87100 87150 3841 3482 81150 81200 3487 3161 83150 83200 3606 3269 85150 85200 3725 3377 87150 87200 3844 3485 81200 81250 3490 3164 83200 83250 3609 3272 85200 85250 3728 3380 87200 87250 3847 3487 81250 81300 3493 3167 83250 83300 3612 3275 85250 85300 3731 3382 87250 87300 3850 3490 81300 81350 3496 3169 83300 83350 3615 3277 85300 85350 3734 3385 87300 87350 3853 3493 81350 81400 3499 3172 83350 83400 3618 3280 85350 85400 3737 3388 87350 87400 3856 3495 81400 81450 3502 3175 83400 83450 3621 3283 85400 85450 3740 3390 87400 87450 3859 3498 81450 81500 3505 3178 83450 83500 3624 3285 85450 85500 3743 3393 87450 87500 3862 3501 81500 81550 3508 3180 83500 83550 3627 3288 85500 85550 3746 3396 87500 87550 3865 3504 81550 81600 3511 3183 83550 83600 3630 3291 85550 85600 3749 3398 87550 87600 3868 3506 81600 81650 3514 3186 83600 83650 3633 3293 85600 85650 3752 3401 87600 87650 3871 3509 81650 81700 3517 3188 83650 83700 3636 3296 85650 85700 3755 3404 87650 87700 3874 3512 81700 81750 3520 3191 83700 83750 3639 3299 85700 85750 3758 3407 87700 87750 3877 3514 81750 81800 3523 3194 83750 83800 3642 3301 85750 85800 3761 3409 87750 87800 3880 3517 81800 81850 3526 3196 83800 83850 3645 3304 85800 85850 3764 3412 87800 87850 3883 3520 81850 81900 3529 3199 83850 83900 3648 3307 85850 85900 3767 3415 87850 87900 3886 3522 81900 81950 3532 3202 83900 83950 3651 3310 85900 85950 3770 3417 87900 87950 3889 3525 81950 82000 3535 3205 83950 84000 3654 3312 85950 86000 3773 3420 87950 88000 3892 3528

OHIO TAX TABLES FOR 1998 ONLY 30

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$88000 $91000 $94000 $97000

$88000 $88050 $ 3895 $ 3530 $91000 $91050 $ 4073 $ 3692 $94000 $94050 $ 4251 $ 3854 $97000 $97050 $ 4429 $ 4015 88050 88100 3897 3533 91050 91100 4076 3695 94050 94100 4254 3856 97050 97100 4432 4018 88100 88150 3900 3536 91100 91150 4079 3698 94100 94150 4257 3859 97100 97150 4435 4021 88150 88200 3903 3539 91150 91200 4082 3700 94150 94200 4260 3862 97150 97200 4438 4023 88200 88250 3906 3541 91200 91250 4085 3703 94200 94250 4263 3865 97200 97250 4441 4026 88250 88300 3909 3544 91250 91300 4088 3706 94250 94300 4266 3867 97250 97300 4444 4029 88300 88350 3912 3547 91300 91350 4091 3708 94300 94350 4269 3870 97300 97350 4447 4032 88350 88400 3915 3549 91350 91400 4094 3711 94350 94400 4272 3873 97350 97400 4450 4034 88400 88450 3918 3552 91400 91450 4097 3714 94400 94450 4275 3875 97400 97450 4453 4037 88450 88500 3921 3555 91450 91500 4100 3716 94450 94500 4278 3878 97450 97500 4456 4040 88500 88550 3924 3557 91500 91550 4103 3719 94500 94550 4281 3881 97500 97550 4459 4042 88550 88600 3927 3560 91550 91600 4106 3722 94550 94600 4284 3883 97550 97600 4462 4045 88600 88650 3930 3563 91600 91650 4108 3724 94600 94650 4287 3886 97600 97650 4465 4048 88650 88700 3933 3566 91650 91700 4111 3727 94650 94700 4290 3889 97650 97700 4468 4050 88700 88750 3936 3568 91700 91750 4114 3730 94700 94750 4293 3891 97700 97750 4471 4053 88750 88800 3939 3571 91750 91800 4117 3733 94750 94800 4296 3894 97750 97800 4474 4056 88800 88850 3942 3574 91800 91850 4120 3735 94800 94850 4299 3897 97800 97850 4477 4059 88850 88900 3945 3576 91850 91900 4123 3738 94850 94900 4302 3900 97850 97900 4480 4061 88900 88950 3948 3579 91900 91950 4126 3741 94900 94950 4305 3902 97900 97950 4483 4064 88950 89000 3951 3582 91950 92000 4129 3743 94950 95000 4308 3905 97950 98000 4486 4067

$89000 $92000 $95000 $98000

$89000 $89050 $ 3954 $ 3584 $92000 $92050 $ 4132 $ 3746 $95000 $95050 $ 4311 $ 3908 $98000 $98050 $ 4489 $ 4069 89050 89100 3957 3587 92050 92100 4135 3749 95050 95100 4314 3910 98050 98100 4492 4072 89100 89150 3960 3590 92100 92150 4138 3751 95100 95150 4316 3913 98100 98150 4495 4075 89150 89200 3963 3592 92150 92200 4141 3754 95150 95200 4319 3916 98150 98200 4498 4077 89200 89250 3966 3595 92200 92250 4144 3757 95200 95250 4322 3918 98200 98250 4501 4080 89250 89300 3969 3598 92250 92300 4147 3759 95250 95300 4325 3921 98250 98300 4504 4083 89300 89350 3972 3601 92300 92350 4150 3762 95300 95350 4328 3924 98300 98350 4507 4085 89350 89400 3975 3603 92350 92400 4153 3765 95350 95400 4331 3927 98350 98400 4510 4088 89400 89450 3978 3606 92400 92450 4156 3768 95400 95450 4334 3929 98400 98450 4513 4091 89450 89500 3981 3609 92450 92500 4159 3770 95450 95500 4337 3932 98450 98500 4516 4094 89500 89550 3984 3611 92500 92550 4162 3773 95500 95550 4340 3935 98500 98550 4519 4096 89550 89600 3987 3614 92550 92600 4165 3776 95550 95600 4343 3937 98550 98600 4522 4099 89600 89650 3990 3617 92600 92650 4168 3778 95600 95650 4346 3940 98600 98650 4524 4102 89650 89700 3993 3619 92650 92700 4171 3781 95650 95700 4349 3943 98650 98700 4527 4104 89700 89750 3996 3622 92700 92750 4174 3784 95700 95750 4352 3945 98700 98750 4530 4107 89750 89800 3999 3625 92750 92800 4177 3786 95750 95800 4355 3948 98750 98800 4533 4110 89800 89850 4001 3627 92800 92850 4180 3789 95800 95850 4358 3951 98800 98850 4536 4112 89850 89900 4004 3630 92850 92900 4183 3792 95850 95900 4361 3953 98850 98900 4539 4115 89900 89950 4007 3633 92900 92950 4186 3794 95900 95950 4364 3956 98900 98950 4542 4118 89950 90000 4010 3636 92950 93000 4189 3797 95950 96000 4367 3959 98950 99000 4545 4120

$90000 $93000 $96000 $99000

$90000 $90050 $ 4013 $ 3638 $93000 $93050 $ 4192 $ 3800 $96000 $96050 $ 4370 $ 3962 $99000 $99050 $ 4548 $ 4123 90050 90100 4016 3641 93050 93100 4195 3803 96050 96100 4373 3964 99050 99100 4551 4126 90100 90150 4019 3644 93100 93150 4198 3805 96100 96150 4376 3967 99100 99150 4554 4129 90150 90200 4022 3646 93150 93200 4201 3808 96150 96200 4379 3970 99150 99200 4557 4131 90200 90250 4025 3649 93200 93250 4204 3811 96200 96250 4382 3972 99200 99250 4560 4134 90250 90300 4028 3652 93250 93300 4207 3813 96250 96300 4385 3975 99250 99300 4563 4137 90300 90350 4031 3654 93300 93350 4210 3816 96300 96350 4388 3978 99300 99350 4566 4139 90350 90400 4034 3657 93350 93400 4212 3819 96350 96400 4391 3980 99350 99400 4569 4142 90400 90450 4037 3660 93400 93450 4215 3821 96400 96450 4394 3983 99400 99450 4572 4145 90450 90500 4040 3662 93450 93500 4218 3824 96450 96500 4397 3986 99450 99500 4575 4147 90500 90550 4043 3665 93500 93550 4221 3827 96500 96550 4400 3988 99500 99550 4578 4150 90550 90600 4046 3668 93550 93600 4224 3830 96550 96600 4403 3991 99550 99600 4581 4153 90600 90650 4049 3671 93600 93650 4227 3832 96600 96650 4406 3994 99600 99650 4584 4155 90650 90700 4052 3673 93650 93700 4230 3835 96650 96700 4409 3997 99650 99700 4587 4158 90700 90750 4055 3676 93700 93750 4233 3838 96700 96750 4412 3999 99700 99750 4590 4161 90750 90800 4058 3679 93750 93800 4236 3840 96750 96800 4415 4002 99750 99800 4593 4164 90800 90850 4061 3681 93800 93850 4239 3843 96800 96850 4418 4005 99800 99850 4596 4166 90850 90900 4064 3684 93850 93900 4242 3846 96850 96900 4420 4007 99850 99900 4599 4169 90900 90950 4067 3687 93900 93950 4245 3848 96900 96950 4423 4010 99900 99950 4602 4172 90950 91000 4070 3689 93950 94000 4248 3851 96950 97000 4426 4013 99950 100000 4605 4174

OHIO TAX TABLES FOR 1998 ONLY 31

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that surplus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax and tax rate before and after reduction The crossed-out part of the table shows the tax and tax rate before reduction The amount shown in the shaded area is the tax and tax rate after reduction

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

1998 IT-1040EZ AND IT-1040 TAX TABLE NO 2

Taxpayers with Ohio taxable income of $100000 or more must use this table

Ohio taxable income (line 5 of Form IT-1040EZ or line 5 of Form IT-1040)

$0mdash 5000 $5000mdash 10000

$10000mdash 15000 $15000mdash 20000 $20000mdash 40000 $40000mdash 80000 $80000mdash 100000

$100000mdash 200000 over 200000

Ohio tax rate before reduction DO NOT USE

743 of Ohio taxable income

$ 3715 plus 1486 of excess over $ 5000

$ 11145 plus 2972 of excess over $ 10000

$ 26065 plus 3715 of excess over $ 15000

$ 44580 plus 4457 of excess over $ 20000

$ 133720 plus 5201 of excess over $ 40000

$ 341760 plus 5943 of excess over $ 80000

$ 460620 plus 69 of excess over $ 100000

$ 1150620 plus 75 of excess over $ 200000

1998 Ohio tax rate after reduction

673 of Ohio taxable income

$ 3365 plus 1347 of excess over $ 5000

$ 10100 plus 2694 of excess over $ 10000

$ 23570 plus 3368 of excess over $ 15000

$ 40410 plus 4040 of excess over $ 20000

$ 121210 plus 4715 of excess over $ 40000

$ 309810 plus 5388 of excess over $ 80000

$ 417570 plus 6255 of excess over $ 100000

$ 1043070 plus 6799 of excess over $ 200000

32

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 1998 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 your county board ofnumbers elections

ADAMS COUNTY Adams CountyOhio Valley Local SD 0101

ALLEN COUNTY 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 Ashland City SD 0301 Hillsdale Local SD 0302

Loudonville-Perrysville Ex Vil SD 0303 Mapleton Local SD 0304

ASHTABULA COUNTY 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 Alexander Local SD 0501 Athens City SD 0502 Federal Hocking Local SD 0503 Nelsonville-York City SD 0504 Trimble Local SD 0505

AUGLAIZE COUNTY 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 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 Eastern Local SD 0801 Fayetteville-Perry Local SD 0802 Georgetown Ex Vil SD 0803 Ripley Union Lewis Huntington Local SD 0804 Western Brown Local SD 0805

BUTLER COUNTY Edgewood City SD 0901 Fairfield City SD 0902 Hamilton City SD 0903 Lakota Local SD 0904

Madison Local SD 0905 MiddletownMonroe City SD 0906

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

CARROLL COUNTY Brown Local SD 1001 Carrollton Ex Vil SD 1002

CHAMPAIGN COUNTY 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 Mad River-Green Local SD 1201 Northeastern Local SD 1203 Northwestern Local SD 1204

Southeastern Local SD 1205 Springfield City SD 1206 Clark-Shawnee Local SD 1207 Tecumseh Local SD 1202

CLERMONT COUNTY 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 Blanchester Local SD 1401 Clinton-Massie Local SD 1402 East Clinton Local SD 1403 Wilmington City SD 1404

COLUMBIANA COUNTY 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 Coshocton City SD 1601 Ridgewood Local SD 1602 River View Local SD 1603

CRAWFORD COUNTY 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 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 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 Ayersville Local SD 2001

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

Northeastern Local SD 2005

DELAWARE COUNTY Big Walnut Local SD 2101 Buckeye Valley Local SD 2102

Delaware City SD 2103 Olentangy Local SD 2104

ERIE COUNTY 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 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 Miami Trace Local SD 2401 Washington Court House City SD 2402

FRANKLIN COUNTY 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 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

School district income tax in effect for 1998

33

GALLIA COUNTY Gallia County Local SD 2701 Gallipolis City SD 2702

GEAUGA COUNTY 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 Beavercreek City SD 2901

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

Sugarcreek Local SD 2905 Xenia City SD2906

Yellow Springs Ex Vil SD 2907

GUERNSEY COUNTY Cambridge City SD3001 East Guernsey Local SD3002 Rolling Hills Local SD 3003

HAMILTON COUNTY Cincinnati City SD3101 Deer Park Community City SD3102 Finneytown Local SD 3103 Forest Hills Local SD 3104 Indian Hill Ex Vil SD 3106 Lockland City SD 3107 Loveland City SD 3108 Madeira City SD 3109 Mariemont City SD3110 Mount Healthy City SD3111 North College Hill City SD 3112 Northwest Local SD 3113 Norwood City SD 3114 Oak Hills Local SD3115 Princeton City SD 3116 Reading Community City SD3117 Southwest Local SD 3118 St Bernard-Elmwood Place City SD 3119 Sycamore Community City SD 3120 Three Rivers Local SD 3121 Winton Woods City SD3105

Wyoming City SD 3122

HANCOCK COUNTY Arcadia Local SD 3201

Arlington Local SD3202 Cory-Rawson Local SD3203

Findlay City SD 3204 Liberty-Benton Local SD 3205 McComb Local SD 3206

Van Buren Local SD3207 Vanlue Local SD3208

HARDIN COUNTY Ada Ex Vil SD3301 Hardin Northern Local SD 3302 Kenton City SD3303 Ridgemont Local SD 3304

Riverdale Local SD3305 Upper Scioto Valley Local SD 3306

HARRISON COUNTY Conotton Valley Union Local SD 3401 Harrison Hills City SD 3402

HENRY COUNTY Holgate Local SD 3501 Liberty Center Local SD3502

Napoleon Area City SD3503 Patrick Henry Local SD3504

HIGHLAND COUNTY Bright Local SD3601 Fairfield Local SD 3602 Greenfield Ex Vil SD 3603

Hillsboro City SD 3604 Lynchburg-Clay Local SD3605

HOCKING COUNTY Logan-Hocking Local SD3701

HOLMES COUNTY East Holmes Local SD3801 West Holmes Local SD 3802

HURON COUNTY Bellevue City SD 3901 Monroeville Local SD 3902

New London Local SD 3903 Norwalk City SD 3904 South Central Local SD3905 Western Reserve Local SD3906

Willard City SD 3907

JACKSON COUNTY Jackson City SD4001 Oak Hill Union Local SD 4002 Wellston City SD4003

JEFFERSON COUNTY Buckeye Local SD 4101 Edison Local SD 4102 Indian Creek Local SD 4103 Steubenville City SD 4104 Toronto City SD 4105

KNOX COUNTY Centerburg Local SD 4201 Danville Local SD 4202

East Knox Local SD 4203 Fredericktown Local SD4204 Mount Vernon City SD4205 LAKE COUNTY Fairport Harbor Ex Vil SD 4301 Kirtland Local SD4302 Madison Local SD 4303 Mentor Ex Vil SD4304 Painesville City Local SD4305 Painesville Township Local SD 4306 Perry Local SD 4307 Wickliffe City SD 4308 Willoughby-Eastlake City SD 4309

LAWRENCE COUNTY Chesapeake Union Ex Vil SD 4401 Dawson-Bryant Local SD4402 Fairland Local SD4403 Ironton City SD4404 Rock Hill Local SD 4405 South Point Local SD 4406 Symmes Valley Local SD4407

LICKING COUNTY Granville Ex Vil SD 4501 Heath City SD4502 Johnstown-Monroe Local SD 4503 Lakewood Local SD 4504 Licking Heights Local SD 4505

Licking Valley Local SD4506 Newark City SD 4507

North Fork Local SD 4508 Northridge Local SD 4509 Southwest Licking Local SD4510

LOGAN COUNTY Bellefontaine City SD4601 Benjamin Logan Local SD 4602 Indian Lake Local SD4603

Riverside Local SD4604

LORAIN COUNTY Amherst Ex Vil SD4701 Avon Lake City SD 4702 Avon Local SD 4703 Clearview Local SD4704 Columbia Local SD 4705 Elyria City SD4706 Firelands Local SD 4707 Keystone Local SD 4708 Lorain City SD4709 Midview Local SD4710 North Ridgeville City SD 4711

Oberlin City SD 4712 Sheffield-Sheffield Lake City SD4713

Wellington Ex Vil SD4715

LUCAS COUNTY Anthony Wayne Local SD4801 Maumee City SD 4802 Oregon City SD 4803 Ottawa Hills Local SD4804 Springfield Local SD 4805 Sylvania City SD 4806 Toledo City SD 4807 Washington Local SD4808

School district income tax in effect for 1998

MADISON COUNTY Jefferson Local SD 4901

Jonathan Alder Local SD4902 London City SD4903 Madison-Plains Local SD 4904

MAHONING COUNTY Austintown Local SD 5001 Boardman Local SD 5002 Campbell City SD5003 Canfield Local SD 5004 Jackson-Milton Local SD 5005 Lowellville Local SD5006 Poland Local SD 5007 Sebring Local SD5008 South Range Local SD 5009 Springfield Local SD 5010 Struthers City SD5011 West Branch Local SD 5012 Western Reserve Local SD5013 Youngstown City SD5014

MARION COUNTY Elgin Local SD 5101 Marion City SD5102 Pleasant Local SD5103 Ridgedale Local SD5104 River Valley Local SD 5105

MEDINA COUNTY Black River Local SD5201 Brunswick City SD 5202 Buckeye Local SD 5203 Cloverleaf Local SD 5204 Highland Local SD 5205 Medina City SD 5206 Wadsworth City SD5207

MEIGS COUNTY Eastern Local SD 5301 Meigs Local SD 5302 Southern Local SD5303

MERCER COUNTY Celina City SD5401 Coldwater Ex Vil SD5402 Fort Recovery Local SD 5406

Marion Local SD 5403 Parkway Local SD 5405

St Henry Consolidated Local SD 5407

MIAMI COUNTY Bethel Local SD5501

Bradford Ex Vil SD 5502 Covington Ex Vil SD5503 Miami East Local SD 5504

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

Tipp City Ex Vil SD 5508 Troy City SD5509

MONROE COUNTY Switzerland of Ohio Local SD 5601

MONTGOMERY COUNTY Brookville Local SD 5701 Centerville City SD5702 Dayton City SD5703 Huber Heights City SD5715 Jefferson Township Local SD 5704 Kettering City SD 5705 Mad River Local SD5706 Miamisburg City SD5707

New Lebanon Local SD 5708 Northmont City SD5709 Northridge Local SD5710 Oakwood City SD5711 Trotwood-Madison City SD 5712

Valley View Local SD5713 Vandalia-Butler City SD5714 West Carrollton City SD5716

MORGAN COUNTY Morgan Local SD 5801

MORROW COUNTY Cardington-Lincoln Local SD 5901

Highland Local SD 5902 Mount Gilead Ex Vil SD 5903 Northmor Local SD 5904

34

MUSKINGUM COUNTY East Muskingum Local SD6001 Franklin Local SD6002 Maysville Local SD 6003 Tri-Valley Local SD 6004 West Muskingum Local SD 6005 Zanesville City SD6006

NOBLE COUNTY Caldwell Ex Vil SD 6101 Noble Local SD 6102

OTTAWA COUNTY Benton-Carroll-Salem Local SD6201 Danbury Local SD 6202 Genoa Area Local SD6203 Middle Bass Local SD6204 North Bass Local SD 6205 Port Clinton City SD6206 Put-In-Bay Local SD 6207

PAULDING COUNTY Antwerp Local SD 6301 Paulding Ex Vil SD 6302 Wayne Trace Local SD6303

PERRY COUNTY Crooksville Ex Vil SD6401 New Lexington City SD 6402 Northern Local SD6403 Southern Local SD6404

PICKAWAY COUNTY Circleville City SD 6501 Logan Elm Local SD 6502

Teays Valley Local SD6503 Westfall Local SD6504

PIKE COUNTY Eastern Local SD 6601 Scioto Valley Local SD 6602 Waverly City SD6603 Western Local SD6604

PORTAGE COUNTY Aurora City SD 6701 Crestwood Local SD6702 Field Local SD6703 James A Garfield Local SD 6704 Kent City SD6705 Ravenna City SD 6706 Rootstown Local SD6707 Southeast Local SD6708 Streetsboro City SD 6709 Waterloo Local SD 6710 Windham Ex Vil SD6711

PREBLE COUNTY College Corner Local SD 6801

National Trail Local SD 6802 Eaton City SD 6803 Preble Shawnee Local SD 6804

Twin Valley Community Local SD6805 Tri-County North Local SD6806

PUTNAM COUNTY Columbus Grove Local SD6901 Continental Local SD 6902

Jennings Local SD 6903 Kalida Local SD 6904

Leipsic Local SD 6905 Miller City-New Cleveland Local SD 6906 Ottawa-Glandorf Local SD6907

Ottoville Local SD6908 Pandora-Gilboa Local SD6909

RICHLAND COUNTY Clear Fork Valley Local SD 7001 Crestview Local SD7002 Lexington Local SD7003 Lucas Local SD7004 Madison Local SD 7005 Mansfield City SD 7006 Ontario Local SD7009

Plymouth Local SD7007 Shelby City SD 7008

ROSS COUNTY Adena Local SD7101 Chillicothe City SD7102 Huntington Local SD7103 Paint Valley Local SD 7104

Scioto Valley Local SD 7105 Union-Scioto Local SD7106 Zane Trace Local SD 7107

SANDUSKY COUNTY Clyde-Green Springs Ex Vil SD7201

Fremont City SD7202 Gibsonburg Ex Vil SD7203 Lakota Local SD 7204 Woodmore Local SD 7205

SCIOTO COUNTY Bloom-Vernon Local SD7301 Clay Local SD7302 Green Local SD 7303 Minford Local SD7304 New Boston Local SD 7305 Northwest Local SD 7306 Portsmouth City SD7307 Valley Local SD 7308 Washington-Nile Local SD7309 Wheelersburg Local SD7310

SENECA COUNTY Bettsville Local SD7401

Fostoria City SD 7402 Hopewell-Loudon Local SD7403

New Riegel Local SD 7404 Old Fort Local SD 7405 Seneca East Local SD7406 Tiffin City SD 7407

SHELBY COUNTY Anna Local SD 7501

Botkins Local SD7502 Fairlawn Local SD7503 Fort Loramie Local SD7504 Hardin-Houston Local SD 7505

Jackson Center Local SD7506 Russia Local SD 7507

Sidney City SD 7508

STARK COUNTY Alliance City SD7601 Canton City SD7602 Canton Local SD7603 Fairless Local SD7604 Jackson Local SD 7605 Lake Local SD 7606 Louisville City SD 7607 Marlington Local SD 7608

Massillon City SD7609 Minerva Local SD7610 North Canton City SD 7611 Northwest Local SD 7612 Osnaburg Local SD7613 Perry Local SD 7614 Plain Local SD7615 Sandy Valley Local SD 7616 Tuslaw Local SD 7617

SUMMIT COUNTY Akron City SD 7701 Barberton City SD 7702 Copley-Fairlawn City SD 7703 Coventry Local SD 7704 Cuyahoga Falls City SD 7705 Green Local SD 7707 Hudson Local SD7708 Manchester Local SD 7706 Mogadore Local SD7709 Nordonia Hills City SD 7710 Norton City SD 7711 Revere Local SD7712 Springfield Local SD 7713 Stow-Munroe Falls City SD 7714 Tallmadge City SD 7715 Twinsburg City SD 7716 Woodridge Local SD 7717

TRUMBULL COUNTY Bloomfield-Mespo Local SD7801 Bristol Local SD 7802 Brookfield Local SD7803 Champion Local SD 7804 Girard City SD7807 Howland Local SD 7808 Hubbard Ex Vil SD7809 Joseph Badger Local SD7810 LaBrae Local SD 7811 Lakeview Local SD 7812 Liberty Local SD 7813

School district income tax in effect for 1998

Lordstown Local SD7814 Maplewood Local SD 7815 Mathews Local SD 7806 McDonald Local SD 7816 Newton Falls Ex Vil SD 7817 Niles City SD7818 Southington Local SD7819 Warren City SD 7820 Weathersfield Local SD7821

TUSCARAWAS COUNTY Claymont City SD7901 Dover City SD 7902 Garaway Local SD7903 Indian Valley Local SD 7904 Newcomerstown Ex Vil SD 7905 New Philadelphia City SD7906 Strasburg-Franklin Local SD7907 Tuscarawas Valley Local SD 7908

UNION COUNTY Fairbanks Local SD 8001

Marysville Ex Vil SD 8002 North Union Local SD8003

VAN WERT COUNTY Crestview Local SD8101 Lincolnview Local SD8102 Van Wert City SD8104

VINTON COUNTY Vinton County Local SD 8201

WARREN COUNTY Carlisle Local SD8301 Franklin City SD8304 Kings Local SD8303 Lebanon City SD 8305 Little Miami Local SD8306 Mason City SD 8307 Springboro Community City SD 8302 Wayne Local SD8308

WASHINGTON COUNTY Belpre City SD8401 Fort Frye Local SD 8402 Frontier Local SD 8403 Marietta City SD8404 Warren Local SD 8405 Wolf Creek Local SD 8406

WAYNE COUNTY Chippewa Local SD8501 Dalton Local SD 8502 Green Local SD 8503 North Central Local SD8504

Northwestern Local SD 8505 Orrville City SD8506 Rittman Ex Vil SD8507 Southeast Local SD8508 Triway Local SD8509 Wooster City SD8510

WILLIAMS COUNTY Bryan City SD8601

Edgerton Local SD 8602 Edon-Northwest Local SD8603 Millcreek-West Unity Local SD8604 Montpelier Ex Vil SD8605 North Central Local SD8606

Stryker Local SD 8607

WOOD COUNTY Bowling Green City SD8701

Eastwood Local SD 8702 Elmwood Local SD8703

Lake Local SD 8704 North Baltimore Local SD8705 Northwood Local SD8706 Otsego Local SD8707

Perrysburg Ex Vil SD 8708 Rossford Ex Vil SD 8709

WYANDOT COUNTY Carey Ex Vil SD 8801

Mohawk Local SD8802 Upper Sandusky Ex Vil SD8803

35

To Determine the School District of Residence

COUNTY BOARD OF ELECTIONS

Adams 937-544-2633 Allen 419-223-8530 Ashland 419-282-4224 Ashtabula 440-576-6915

Athens 740-592-3201 Auglaize 419-738-9231 Belmont 740-676-1025 Brown 937-378-3008

Butler 513-887-3700 Carroll 330-627-2610 Champaign 937-652-1369 Clark 937-328-2491 2492 2604

Clermont 513-732-7275 Clinton 937-382-3537 Columbiana 330-424-1448 Coshocton 740-622-1117

Crawford 419-562-8721 Cuyahoga 216-443-3200 Darke 937-548-1835 Defiance 419-782-2906 8543

Delaware 740-368-1780 Erie 419-627-7601 Fairfield 740-687-7000 Fayette 740-335-1190

Franklin 614-462-3100 Fulton 419-335-6841 Gallia 740-446-1600 Geauga 440-285-2222 ext 5930

Greene 937-376-7470 Guernsey 740-432-2680 Hamilton 513-632-7031 Hancock 419-422-3245

Hardin 419-674-2211 Harrison 740-942-8866 Henry 419-592-7956 Highland 937-393-9961

Hocking 740-380-8683 Holmes 330-674-5921 Huron 419-668-8238 Jackson 740-286-2905

Jefferson 740-283-8522 Knox 740-397-2188 Lake 440-350-2700 Lawrence 740-532-0444

Call the County Board of Elections

COUNTY

Licking Logan Lorain Lucas

Madison Mahoning Marion Medina

Meigs Mercer Miami Monroe

Montgomery Morgan Morrow Muskingum

Noble Ottawa Paulding Perry

Pickaway Pike Portage Preble

Putnam Richland Ross Sandusky

Scioto Seneca Shelby Stark

Summit Trumbull Tuscarawas Union

Van Wert Vinton Warren Washington

Wayne Williams Wood Wyandot

BOARD OF ELECTIONS

740-349-8683 937-599-7255 440-244-3186 440-322-8228 419-213-4001

740-852-9424 330-783-2474 740-387-9631 330-722-9278

740-992-2697 419-586-2215 937-332-6926 740-472-0929

937-225-5656 740-962-3116 419-946-4026 740-455-7120

740-732-2057 419-734-6880 419-399-8230 740-342-2134

740-474-1100 8077 740-947-4512 2039 330-297-3511 937-456-8117

419-523-3343 419-774-5530 740-775-2350 419-334-6180

740-353-4178 419-447-4424 937-498-7207 330-438-8683

330-643-5200 330-369-4050 330-343-8819 937-642-2836

419-238-4192 740-596-5855 513-695-1358 740-374-6828

330-287-5480 419-636-1854 419-354-9120 419-294-1226

36 70998

n

n

I I I

I I I I

I I I I I I

I I I I I I I I

I I I

I I I I

I I I I

I I I I I

1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 i i 1 1 1

- 111111111111

IT-10 OHIO Information Notice 1998 For the year January 1-December 31 1998 or other taxable year beginning ________________________ 1998 and ending ________________________ 19_____

TY

PE

OR

PR

INT

TY

PE O

R P

RIN

T

Your first name Initial Last name Your social security number Filing Statusmdashcheck only one

n Single Notice

n Joint Notice

If a joint notice spousersquos first name Initial Last name Spousersquos social security number

Home address (number and street) PLACE LABEL HERE Apt No Ohio county

City town or post office state and ZIP code Ohio Public School District Number

s

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 7

I AM NOT REQUIRED TO FILE A 1998 OHIO INCOME TAX RETURN BECAUSE

1 I MOVED OUT OF THE STATE OF OHIO IN 1997 AND HAD NO INCOME IN OHIO DURING 1998

I MOVED TO ______________________________ DATE MOVED ______________________________

2 IN 1998 I WAS A RESIDENT OF ONE OF THE FOLLOWING STATES (CIRCLE STATE) KENTUCKY INDIANA WEST VIRGINIA MICHIGAN OR PENNSYLVANIA AND I 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 WE MAY ASK YOU LATER ON 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 1998

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)

OHIO IT-40P 1998PINCOME TAX PAYMENT VOUCHER Please use UPPER CASE letters to print the first three letters of

Taxpayerrsquos last name Spousersquos last name Your first name Initial Last name

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

(if joint filing)

Your Social Security Number

Spousersquos Number

(if joint filing)

Dollars Cents Return this voucher with check or money order payable to TREASURER OF STATE OF OHIO and mail to AMOUNT OF OHIO DEPrsquoT OF TAXATION PO BOX 182131 COLUMBUS OHIO 43218-2131 PAYMENT

s $

37

HOW TO GET OHIO TAX INFORMATION Do you want information by telephone - FAST FAST (Fast Answers about State Taxes) is an auto-mated phone system where you can get the status of your 1998 refund or get answers to the 23 most fre-quently asked tax questions Recorded tax information will be available 24 hours a day seven days a week

How do I use FAST to get refund information You can check on the status of your 1998 Ohio Income Tax refund by calling toll free 1-800-282-1784 You will be required to provide your social security number and your refund amount We will then tell you if your refund has been processed and when you can expect your refund Refund information will occasionally not be available due to system maintenance Refund pro-cessing takes from six to eight weeks You are limited to one refund information call every three days

Do you want to access us on the Internet Visit the State of Ohio Internet Web Site at wwwstateohustax You can get answers to the 23 most frequently asked tax questions as well as tax forms Publications Information Releases Tax Rules and Statistics

Do you want to visit us in person The addresses for our district offices are found on page 39 of this booklet

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 to a tax question If you write be sure to include your social security number Our address is found on page 39 of this booklet

How do I use FAST to answer a tax question You can listen to answers for the following 23 most frequently asked questions by calling toll free 1-800-282-1780 A pre-recorded message will follow each

Forms Information bull Where can I pick up Ohio income tax forms bull How can I get a copy of my Ohio income tax return bull What should I do if I need a paper copy of my

Telefile return

Filing Requirements bull I moved into Ohio last year How do I file bull How can I get an extension of time to file my Ohio

income tax return bull Where do I send my Ohio income tax return bull I never received a W-2 form What do I do bull What should I do if I need to correct my Telefile

return bull What should I do if the IRS examined and changed

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

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

an Ohio return bull Can my children claim themselves on their Ohio

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

Refund Problems bull I moved since I filed my Ohio return How can I get

my refund bull My spouse passed away but my refund check has

both our names on it What should I do bull Irsquom due a refund Do I still need to file an Ohio

income tax return bull Irsquove either lost my refund check or it was stolen

What should I do

Payment Information bull Why was my Ohio withholding disallowed bull Should I file my Ohio income tax return even though

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

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

income taxes bull Can I pay my taxes with a credit card

Ohio School District Information bull How do I find out what school district I live in bull What do I do if my employer mistakenly withheld

Ohio school district income tax

38

ii11imi111 11111 11 11 111 1

0

TAXPAYER ASSISTANCE

By Internet STATE OF OHIO INTERNET WEBSITE

Tax Forms Instructions wwwstateohustax FAST Tax Questions

By Phone TOLL FREE TELEPHONE NUMBERS

Toll Free 24 Hour Refund Hotline 1-800-282-1784 Toll Free Form Requests 1-800-282-1782 Toll Free Tax Questions 1-800-282-1780

Walk-in Ohio Department of Taxation District Office Locations Walk-in services are available at all office locations Monday through Friday 800 am to 500 pm

AKRON DISTRICT OFFICE CINCINNATI DISTRICT OFFICE CLEVELAND DISTRICT OFFICE 161 South High Street 900 Dalton Avenue at West 8th Street 615 West Superior Avenue Suite 501 Cincinnati Ohio 45203-1171 Fifth Floor Room 570 Akron Ohio 44308-1600 Cleveland Ohio 44113-1891

COLUMBUS DISTRICT OFFICE DAYTON DISTRICT OFFICE LIMA DISTRICT OFFICE 1880 East Dublin-Granville Road Centre City Offices 1303 Bellefontaine Avenue Columbus Ohio 43229-3529 15 East Fourth Street Room 510 Lima Ohio 45804-3199

Dayton Ohio 45402-2162

TOLEDO DISTRICT OFFICE YOUNGSTOWN DISTRICT OFFICE ZANESVILLE DISTRICT OFFICE One Government Center Stambaugh Building 601 Underwood Street Suite 1400 44 Federal Plaza Central 300 Zanesville Ohio 43701-3786 Toledo Ohio 43604-2232 Youngstown Ohio 44503-1651

Written Ohio Department of Taxation Taxpayer Services Mailing address

Ohio Department of Taxation Taxpayer ServiceCentral Registration Division Taxpayer Services Response Section PO Box 182382 Columbus Ohio 43218-2382

For Deaf Hard of Hearing or Speech Impaired who use TTY or TDD only Please contact the Ohio Relay Service at 1-800-750-0750 and give the Communication Assistant the Ohio Department of Taxation telephone number that you wish to contact

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 loca-tions in your area call the Internal Revenue Service at 1-800-829-1040 If you received an Ohio andor Federal income tax pack-age in the mail take them with you when you go for help

The Ohio Department of Taxation is an Equal Opportunity Employer

39

OHIO Department of Taxation Columbus Ohio 43270

  • Untitled
    • 2
Page 9: Individual Income Tax · Individual Income Tax Forms and Instructions This booklet contains 2 copies of Form IT-1040, the standard Ohio income tax form AND Form IT-1040 EZ, the short

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 1998 in the space provided

Part Year Resident Mark this box if you moved into or out of Ohio during 1998 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 21) 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 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 Form IT-1040 or Line 10 of Form IT-1040EZ) of $1 or more you may choose to have $1 go to this fund by checking the YES box on the return If you file a joint return and have tax (line 14 of Form IT-1040 or Line 10 of Form IT-1040EZ) 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 We ask for tax return information to carry out Ohiorsquos income tax laws We need this information to figure and collect the right

The Privacy Act says that when we ask you for information we amount of tax We may give this information to the Internalmust first tell you our legal right to ask for the information why Revenue Service the Ohio Attorney General tax agencies inwe are asking for it and how we will use the information We Ohio cities other states and provinces the US Department ofmust also tell you what could happen if we do not receive it and Justice and other federal agencies as provided by lawwhether your response is voluntary required to obtain a bene-fit or mandatory under the 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 youThis notice applies to all papers you file with us including this may be charged penalties and in certain cases you may betax return It also applies to any questions that we need to ask subject to criminal prosecution We may also have to disallowyou so we can complete correct or process your return figure the exemptions exclusions credits deductions or adjustmentsyour tax and collect tax interest and penalties shown on the tax return This could make the tax higher or delay Our legal right to ask for information is Ohio Revised Code sec- any refund Interest and penalty may also be charged tion 574708(F) This section says that you must file a return or Keep this notice with your records It may help you if we ask forstatement with us for any tax for which you are liable and that further information If you have any questions about the rules foryou must show your social security number on what you file filing or giving information please call or visit any of our officesThis 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

9

0

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

Personal and Dependent Exemption Worksheet Line 1 Personal exemption for yourself 950 Line 2 If joint return enter $950 for your

spouse Line 3 Number of dependents that you

claim _____ times $1050 Line 4 Total of lines 1 2 and 3 Enter the amount shown on line 4 of this worksheet on line 4 of your form IT-1040EZ

1 $________

2 $________

3 $________ 4 $________

Enter the amount from your 1998 federal income tax return

Use Form 1040 line 33 OR Form 1040A line 18 OR Form 1040EZ line 4 OR Form 1040-TEL adjusted gross income

STOP In all cases your line 1 must match your federal adjusted gross income reported on your federal

income tax return There are no exceptions to this requirement

EZ Line 2 mdash State or Municipal Overpayments

Deduct on line 2 the amount of state and municipal income tax overpayments appearing on line 10 of your Federal Form 1040

EZ Line 3 mdash Ohio Adjusted Gross Income

Deduct line 2 from line 1

EZ Line 4 mdash Exemptions and Dependents

Personal Exemption for You and Your Spouse You get a personal exemption of $950 for yourself and an additional $950 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

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 tax return You get a $1050 deduction for each dependent exemption Note that the amount allowed for a dependent exemption is differ-ent than the amount allowed for a personal exemption Write the number of your dependents on line 3 of the personal and dependent worksheet

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 parentsrsquo Ohio tax return may claim the $950 personal exemption on their own Ohio tax return and their parents may use the $1050 dependent exemption for that same child on the par-entsrsquo Ohio tax return

EZ Line 5 mdash Ohio Taxable Income

Subtract line 4 from line 3 If the amount on line 4 is larger than line 3 enter ldquo0rdquo on line 5 You do not owe any Ohio income tax If you had Ohio tax withheld you must complete the rest of the return to get a refund

EZ Line 6 mdash Ohio Tax before Credits

Figure your tax on your Ohio taxable income using the tax tables on pages 22 through 32 If your taxable income is less than $100000 your tax

has been figured for you as shown in Table 1 If your taxable income is $100000 or more you must

use Table 2

EZ Line 7 mdash Exemption Credit

Multiply your total number of personal and dependent exemptions by $20 and enter the amount on line 7

EZ Line 8 mdash Tax less Exemption

Subtract line 7 from line 6 If your total credit on line 7 is larger than your tax on

line 6 enter a ldquo0rdquo on line 8 and line 10

EZ Line 9 mdash Joint Filing Credit

If you are a married couple filing a joint Ohio income tax return you may be entitled to a joint filing credit You can take this credit only if each spouse has Ohio Adjusted Gross Income of $500 or more not counting income from interest dividends royalties rents capital gains and state or munici-pal income tax refunds Find your Ohio taxable income in the first column on the following page The second column then tells you what percent of your tax on line 8 will be your Joint Filing Credit Multiply your tax by this percent and enter the amount on line 9 Enter the percent in the space provided

10

ii DIVISION OF

WILDLIFE

Natural Areas

~bullI5J bull Check Us

EZ Line 9 mdash Joint Filing Credit Contrsquod

If you do not qualify for the Joint Filing Credit enter ldquo0rdquo on line 9

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 8 More than $25000

but not more than $50000 15 of line 8 More than $50000

but not more than $75000 10 of line 8 More than $75000 5 of line 8 The credit is limited to a maximum of $650

EXAMPLE If your Ohio taxable income on line 5 was $23000 AND the tax amount on line 8 is $48600 THEN the Joint Filing Credit will be $48600 X 20 = $9720

If either spouse does not have a W-2 form showing $500 or more of Ohio income you must attach a separate statement to your return explaining what the income is

EZ Line 10 mdash Tax less Joint Filing Credit

Subtract line 9 from line 8

EZ Line 11 mdash Ohio Tax Withheld

Enter the total amount of Ohio tax withheld This is shown normally on your tax statement (W-2 W-2G or 1099R) Form(s) in box 18 ATTACH READABLE STATE copies of your W-2

W-2G OR 1099R Forms to the front of Form IT-1040EZ You cannot claim taxes withheld for another state or a

city or a school district on the Ohio return

EZ Line 12 mdash Refund

If line 11 is larger than line 10 you have a refund Subtract line 10 from line 11 and enter the amount of your refund on line 12

CAUTION If you move after filing your tax return and you are expecting a refund notify the Post Office servic-ing your old address Fill out a change of address form at the Post Office

EZ Line 13 mdash Amount You Owe

If line 10 is larger than line 11 you owe more tax Subtract line 11 from line 10 and enter the tax you owe on line 13

Caution You may be charged interest penalty for not paying enough tax during the year You may have to pay an interest penalty if the Amount You Owe (line 13) is more than $300 and both of the following apply

The amount of your 1998 Ohio tax withheld (line 11) is less than 90 of your 1998 tax (line 10) less $300 and

The amount of your 1998 Ohio tax withheld was less than 100 of your 1997 tax (line 14 1997 IT-1040 or line 2 1997 IT-1040EZ) less $300

If you owe an interest penalty you may choose to have us calculate the interest penalty for you and we will send you a bill However if you want to figure your interest penalty yourself on the Ohio Form IT-2210 you must file the stan-dard Form IT-1040 to do so

EZ Line 14 and 15 mdash Wildlife and Natural Areas Donations Checkoff

If you have a refund on line 12 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 confidentiality of your tax return these programs cannot know who donates and are therefore unable to thank you directly for your dona-tions They wish to express their sincere appreciation to those taxpayers who supported the protection of Ohiorsquos natural her-itage last year

Line 14 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 and conduct research projects of critical importance to wildlife populations

Line 15 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 Give nature a chance -support natural areas CAUTION You should not deduct the amount of your donation from your refund Any donations shown will automatically reduce the amount of the refund that will be sent to you If you decide to donate this decision is final If you do not wish to donate leave lines 14 and 15 blank If you do not have a refund on line 12 but you want to donate to protect Ohiorsquos natural heritage DONrsquoT DO IT ON YOUR INCOME TAX FORM A more complete explanation of the Natural Areas and Wildlife checkoff donations including how to donate when you donrsquot have a refund can be found in the IT-1040 line instruction for lines 21 and 22 on pages 14 and 15

11

0

950

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

Enter the amount from your 1998 federal income tax return

Use Form 1040 line 33 OR Form 1040A line 18 OR Form 1040EZ line 4 OR Form 1040-Tel adjusted gross income

In all cases your line 1 must match your federalSTOP 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 45) on the back of the return has a list of additions and deductions to your Ohio income Turn to pages 16 17 and 18 and read the additions required and the deductions to which you may be entitledbull 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 45 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 $950 for yourself and an additional $950 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

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 a $1050 deduction for each dependent exemption Note that the amount allowed for a dependent exemption is different than the amount allowed for a personal exemption Write the number of your dependents on line 3 of the person-al and dependent exemption worksheet

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 parentsrsquo Ohio tax return may claim the $950 personal exemption on their own Ohio tax return and their parents may use the $1050 dependent exemption for that same child on the par-entsrsquo Ohio tax return

Personal and Dependent Exemption Worksheet Line 1 Personal Exemption for yourself 1 $________ Line 2 If joint return enter $950 for your

spouse 2 $________ Line 3 Number of dependents that you

claim _____ times $1050 3 $________ Line 4 Total of lines 1 2 and 3 4 $________ Enter the amount shown on line 4 of this worksheet on line 4 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 22 through 32 bull If your taxable income is less than $100000 your tax has

been figured for you as shown in Table 1 on pages 22 through 31 or you may use Table 2 on page 32

bull If your taxable income is $100000 or more you must use Table 2 on page 32 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 19and 20 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 53 onto line 7 bull If you have no credits from Schedule B enter ldquo0rdquo on line 7

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 and line 14

12

0

0

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 below The second col-umn 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 pro-vided This credit is limited to a maximum of $650

If you have deducted an amount on Schedule A ofSTOP your Ohio return you may not be entitled to the joint filing credit unless each spouse has other sources of qual-ifying income totaling $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 not qualify for Ohiorsquos joint filing credit However if Mary had another source of qualifying income of $500 or more not deducted in Schedule A the Brownrsquos would qualify for the credit mdash If you do not qualify for the Joint Filing Credit enter ldquo0rdquo on line 11 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 $48600 THEN The Joint Filing Credit will be $48600

x 20 $9720 = 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 21 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 ldquoSrdquo corporation or a limited liability compa-ny you may qualify for a business credit Nonrefundable business credits must be calculated on Schedule E (available at any of our offices listed on page 39 of this booklet) A refundable Jobs Credit is available for qualifying businesses See the instructions for line 17a for further information NONREFUNDABLE BUSINESS CREDITS INCLUDE bull Credits for manufacturing bull Enterprise Zone Credits

investments bull Credits for Child Care 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 If your total credits on line 13 are more or equal to your tax on line 12 enter ldquo0rdquo on line 14

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 W-2G or 1099R) Form(s) in box 18bull ATTACH READABLE STATE copies of your W-2

W-2G 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 1998 and Amount of 1997 Overpayment Credited to 1998

Enter the total estimated income tax payments submitted on your 1998 Form IT-1040ES including payments made on Form IT-40P plus any overpayment you credited to 1998 from your 1997 IT-1040 line 23

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

Line 17a 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 17a 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

1313

0

ik DIVISION OF

WILDLIFE

Natural Areas

~middotI~ - Check Us

Line 17b mdash Refundable Pass-Through Entity Credits

If you are a direct or indirect investor in a pass-through enti-ty that filed and paid Ohio tax on Form IT-4708 (Master Return for Pass-through Entities) or Form IT-1140 you should enter the amount of tax paid on your behalf Investors who claim this credit for taxes paid on their behalf must attach Federal K-1rsquos which reflect the amount of Ohio tax paid The K-1 should show the amount of the distributive share of income the amount of Ohio tax paid the legal name of the entity and the entityrsquos federal employer identification num-ber (FEIN) Enter the total of lines 17a and 17b on line 17

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 1998 Ohio tax withheld including pass-through entity tax withheld (lines 15 and 17b 1998 IT-1040) is less than both of the fol-lowingbull 90 of your 1998 Ohio income tax (line 14 1998 IT-

1040) less $300 andbull 100 of your 1997 Ohio income tax (line 14 1997 IT-

1040 or line 2 1997 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 find that you owe an interest penalty we will send you a bill mdash but see ldquolowering your interest 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 1998 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 returnbull 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

If you have an overpayment on line 20 of your 1998STOP Form IT-1040 but 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 1999) or the net amount on line 24

Line 21 and 22 mdash Wildlife and Natural Areas Checkoff

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 and conduct research projects of critical importance to wildlife populations Donations to this fund have enabled the Division of Wildlife to increase the number of nesting bald eagles reintroduce river otters peregrine falcons paddlefish and trumpeter swans With 127 animals classifed as endangered in the state and crit-ical habitat being lost to development the effort is far from fin-ished Please join us in securing a future for wildlife currently in jeop-ardy by making a donation Your financial help will benefit native wildlife and enhance the quality of life for all Ohioans

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

14

0

0

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

A donation will reduce the amount of the refundSTOP 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 nature preserves scenic rivers

and endangered species protection make your check out to Natural Areas and Preserves Special Account

bull If you want to donate to endangered wildlife species and biodiversity projects make your check out to Nongame and Endangered Wildlife 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 1999 Estimated Income Tax

You may apply part or all of your overpayment on line 20 to your 1999 Ohio Income Tax Enter on line 23 the amount of the overpayment that you want to apply to 1999 However if you want to credit your entire overpayment to 1999 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

If you move after filing your tax return and you areSTOP expecting a refund notify the Post Office serving

your old address Fill out a change of address form for the Post Office

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

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

ccedilccedil

15

0

0

Schedule AmdashAdjustments to Income Additions

Line 25 mdash Government Interest or Dividends from Other States

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

Line 26 mdash US Government ObligationsComplex Trust Income

Enter interest or dividends on obligations of the United States government that are exempt from federal taxation but not exempt from state taxation Attach an explanation Also 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 27 mdash Pass-Through Entity Addback

Add any Form IT-1140 taxes shown on your Federal K-1rsquos

Line 28 mdash Losses on Ohio Public Obligations

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

Line 29 mdash Non-qualifying Medical Savings Account Withdrawals

SEE WORKSHEET ON PAGE 18

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

Deductions Any amounts deducted on lines 31 through 43 mustSTOP be included in your Federal Adjusted Gross Income

line 1 of the Ohio Return

Line 31 mdash Federal Interest and Dividends

Enter interest income (included in line 1) from obligations issued by the United States government or its possessionster-ritories 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 list-ing Examples of interest income that are not deductible bull Interest paid by the IRS on a federal income tax refundbull 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 you were a full year resident of one of these states bull your only source of income was from wages salaries tips

or commissions and bull you did not have Ohio tax withheld

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 line 32

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 nonresident credit in Schedule D

Note Residents of these neighboring states who work in Ohio should complete Form IT-4NR and give it to their employer to stop Ohio withholding for 1999

Wages salaries tips and commissions earned bySTOP Ohio residents in these neighboring 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 the amount withheld for the other state on line 15

Line 33 mdash State or Municipal Refund

Deduct on line 33 the amount of state and municipal income tax overpayments appearing on line 10 of your Federal Form 1040

Line 34 mdash Disability and Survivorship Benefits

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 considered retirement or pension benefits and are no longer deductible (See instructions for line 46 for the proper treat-ment of retirement benefits)

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

16

0

0

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 Benefitsbull Tier I and Tier II Railroad Retirement Benefits bull Supplemental Railroad Retirement Benefits bull Dual Railroad Retirement Benefits bull Railroad Disability and Unemployment Benefits

Line 37 mdash Interest from Ohio Public and Purchase Obligations and the Gain from the Sale or Disposition of Ohio Public Obligations

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 1998 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 1997 federal income tax return In 1998 he received a reimbursement of $200 of the medical expenses from his insurance company which he reported as income on line 21 of his 1998 federal income tax return Mr Brown is entitled to deduct the $200 reimburse-ment on line 39 of his Ohio income tax return

Do not deduct on this line state or municipal incomeSTOP tax overpayments (see line 33)

Line 40 mdash Repayment of Income Reported in a Prior Year

Deduct interest income earned from Ohio Public and Purchase Obligations if the interest income is included in your Federal Adjusted Gross Income You may also deduct any gains resulting from the sale or disposition of Ohio Public 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 1998 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)

If in 1998 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 1998 federal income tax return for the amount repaid or you claimed a tax credit on your 1998 federal income tax return based upon the amount repaid and

bull The repayment has not otherwise reduced your Federal Adjusted Gross Income for 1998 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 1997 and included the bonus in his 1997 Federal Ad-justed Gross Income In 1998 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 1998 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 your 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

If you were eligible to participate in any health planSTOP maintained by your or your spousersquos employer for

any month or part of a month in 1998 amounts paid for health insurance coverage for that month cannot be used to figure this deduction

17

Self-employed Health Insurance Cost Worksheet

1 Enter the total amount you paid in 1998 for health insurance coverage for 1998 for you your spouse and dependents 1_______

2 a Enter your net profit and other earned income from your 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 27 of your Federal Form 1040 for the self-

employment tax deduction 2b_______ c Enter any amount you claimed on line 29

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 28 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 be able to deduct the amount of funds you deposit-ed into a medical savings account or the amount deposited by your employer on your behalf If filing a joint return your spouse may also be able to deduct hisher funds deposited into hisher medical savings account For 1998 the maximum amount of deposited funds you may be able to deduct is $3149 If filing a joint return each spouse may be able to deduct up to $3149 of deposited funds into hisher separate account for a maximum of $6298

Also any investment income or interest earned on the funds deposited into a medical savings account is deductible if the income is included in your Federal Adjusted Gross Income line 1 of your Ohio Form IT-1040

To determine if you are eligible for this deduction complete the medical savings account worksheet on this page

For further information please see the question ldquoWhat is a Medical Savings Account and what are the qualificationsrdquo on page 7 of this booklet

Example John and Mary Brown file a joint tax return for 1998 John contributed $2000 to his medical savings account while Mary contributed $5000 to hers Johnrsquos account earned $120 in interest and Maryrsquos earned $300 which were includ-ed in their Federal Adjusted Gross Income They would be entitled to a Medical Savings Account deduction of $5569 ($2000 for John and $3149 for Mary plus the interest income of $420)

Medical Savings Account Worksheet

1 Amount you contributed during 1998 but no more than $3149 ________

2 If joint return amount your spouse contributed during 1998 but no more than $3149 ________

3 Amount of Medical Savings Account earnings included in line 1 of your 1998 Ohio Form IT-1040 ________

4 Sub-total (add lines 1 2 and 3) ________ 5 1998 withdrawals from the account for

non-medical purposes (see note below) ________ 6 If line 5 is less than line 4 subtract line 5 from

line 4 and enter here and on line 42 of Schedule A of Form IT-1040 ________

7 If line 4 is less than line 5 subtract line 4 from line 5 and enter here and on line 29 of Schedule A of Form IT-1040 ________

Note If any prior year contribution exceeded the deductible limit for that year please contact the Ohio Department of Taxation to help you determine the amount you should enter on line 5 of this worksheet

Line 43 mdash Individual Development Account Program

You may deduct matching contributions to another personrsquos Individual Development Account when the account has been established by a County Department of Human Services This program was established for the purpose of providing match-ing funds for qualified program participants For further information about this program contact your local County Department of Human Services

Line 44 mdash Total Deductions

Enter the total of lines 31 through 43

Line 45 mdash Net Adjustments If line 30 is LARGER THAN line 44 subtract line 44 from line 30 and enter the amount on line 45 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 44 subtract line 30 from line 44 and enter the difference on line 45 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

18

0

0

Schedule BmdashCredits Line 46 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 47 mdash Senior Citizen Credit

You may claim a $50 credit if you were 65 years of age or older prior to January 1 1999 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

Line 48 mdash Lump Sum Distribution Credit

This credit is available only to individuals 65 years of age or older before January 1 1999 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

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 1999 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

If you take this credit you cannot take the $50 STOP Senior Citizenrsquos Credit on this yearrsquos return or any

future yearrsquos return

Line 49 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

If line 3 on the front of the Ohio Form IT-1040 is STOP $40000 or more yoursquore not entitled to this credit

1998 Child and Dependent Care Worksheet

A Enter the amount of Federal Child and Dependent Care Credit shown on your Federal Form 1040A line 26 or your Federal Form 1040 line 41 A$________

B If line 3 of your Ohio IT-1040 is less than $20000 enter 100 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 49 (schedule B) on the back of Form IT-1040 C$________

19

0

Line 50 mdash Lump Sum Retirement Income Credit

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 1998 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 page 39 of this booklet

Line 51 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

Such training qualifies for this credit only if you canSTOP 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

1998 Job Training Credit Worksheet

1 Enter the amount you paid during 1997 and 1998 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 51 Schedule B on the 1997 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 51 of Ohio Form IT-1040

Line 52 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 The max-imum credit is $50 (for single or married separate filers) and $100 (for married filing joint returns if both spouses made contributions of $50 or more) regardless of the amount of the contribution

You can claim the credit on the back of Form IT-1040 line 52

Line 53 mdash Total Credits Enter the total of lines 46 through 52 on line 53 and on line 7 on the front of the return

20

0

Schedule CmdashResident Credit Line 54

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 57 or 57a

Enter the portion of Ohio Adjusted Gross Income from line 3 that is subjected to tax 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

Do not include wages salaries tips or commissionsSTOP 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 55

Enter Ohio Adjusted Gross Income from line 3

Line 56 Divide 54 by line 55

Line 57 Multiply line 56 by the amount on line 12 on the front of the return Enter the amount on line 57

Line 57a Enter the amount of 1998 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 57b Enter the smaller of line 57 or line 57a 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 1998 income tax return below line 57b 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 58

Line 58 Enter the portion of Ohio Adjusted Gross Income from line 3 that was not earned or received in Ohio

Line 59

Enter Ohio Adjusted Gross Income from line 3

Line 60 Divide line 58 by line 59

Line 61 Multiply line 60 by the amount on line 12 on the front of the return Enter the amount on line 61 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 57b and 61 on line 13

21

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax least less is

than

Tax After Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

Up to $1000 $2000 $4000 $6000

$ 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 4 500 550 4 550 600 4 600 650 5 650 700 5 700 750 5 750 800 6 800 850 6 850 900 7 900 950 7 950 1000 7

$ 0 1 1 1 2 2 2 3 3 3 4 4 4 5 5 5 6 6 6 7

$ 2000 $ 2050 $ 15 $ 14 2050 2100 15 14 2100 2150 16 14 2150 2200 16 15 2200 2250 17 15 2250 2300 17 15 2300 2350 17 16 2350 2400 18 16 2400 2450 18 16 2450 2500 18 17 2500 2550 19 17 2550 2600 19 17 2600 2650 20 18 2650 2700 20 18 2700 2750 20 18 2750 2800 21 19 2800 2850 21 19 2850 2900 21 19 2900 2950 22 20 2950 3000 22 20

$ 4000 $ 4050 $ 30 $ 27 4050 4100 30 27 4100 4150 31 28 4150 4200 31 28 4200 4250 31 28 4250 4300 32 29 4300 4350 32 29 4350 4400 33 29 4400 4450 33 30 4450 4500 33 30 4500 4550 34 30 4550 4600 34 31 4600 4650 34 31 4650 4700 35 31 4700 4750 35 32 4750 4800 35 32 4800 4850 36 32 4850 4900 36 33 4900 4950 37 33 4950 5000 37 33

$ 6000 $ 6050 $ 52 $ 47 6050 6100 53 48 6100 6150 54 49 6150 6200 55 49 6200 6250 55 50 6250 6300 56 51 6300 6350 57 51 6350 6400 58 52 6400 6450 58 53 6450 6500 59 54 6500 6550 60 54 6550 6600 61 55 6600 6650 61 56 6650 6700 62 56 6700 6750 63 57 6750 6800 64 58 6800 6850 64 58 6850 6900 65 59 6900 6950 66 60 6950 7000 66 60

$1000 $3000 $5000 $7000

$ 1000 $ 1050 $ 8 1050 1100 8 1100 1150 8 1150 1200 9 1200 1250 9 1250 1300 9 1300 1350 10 1350 1400 10 1400 1450 11 1450 1500 11 1500 1550 11 1550 1600 12 1600 1650 12 1650 1700 12 1700 1750 13 1750 1800 13 1800 1850 14 1850 1900 14 1900 1950 14 1950 2000 15

$ 7 7 8 8 8 9 9 9

10 10 10 11 11 11 12 12 12 13 13 13

$ 3000 $ 3050 $ 22 $ 20 3050 3100 23 21 3100 3150 23 21 3150 3200 24 21 3200 3250 24 22 3250 3300 24 22 3300 3350 25 22 3350 3400 25 23 3400 3450 25 23 3450 3500 26 23 3500 3550 26 24 3550 3600 27 24 3600 3650 27 24 3650 3700 27 25 3700 3750 28 25 3750 3800 28 25 3800 3850 28 26 3850 3900 29 26 3900 3950 29 26 3950 4000 30 27

$ 5000 $ 5050 $ 38 $ 34 5050 5100 38 35 5100 5150 39 35 5150 5200 40 36 5200 5250 40 37 5250 5300 41 37 5300 5350 42 38 5350 5400 43 39 5400 5450 43 39 5450 5500 44 40 5500 5550 45 41 5550 5600 46 41 5600 5650 46 42 5650 5700 47 43 5700 5750 48 43 5750 5800 49 44 5800 5850 49 45 5850 5900 50 45 5900 5950 51 46 5950 6000 52 47

$ 7000 $ 7050 $ 67 $ 61 7050 7100 68 62 7100 7150 69 62 7150 7200 69 63 7200 7250 70 64 7250 7300 71 64 7300 7350 72 65 7350 7400 72 66 7400 7450 73 66 7450 7500 74 67 7500 7550 75 68 7550 7600 75 68 7600 7650 76 69 7650 7700 77 70 7700 7750 78 70 7750 7800 78 71 7800 7850 79 72 7850 7900 80 72 7900 7950 81 73 7950 8000 81 74

OHIO TAX TABLES FOR 1998 ONLY 22

$9000

$16000 $19000

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$8000 $11000 $14000 $17000

$ 8000 $ 8050 $ 82 $ 74 8050 8100 83 75 8100 8150 84 76 8150 8200 84 76 8200 8250 85 77 8250 8300 86 78 8300 8350 87 78 8350 8400 87 79 8400 8450 88 80 8450 8500 89 80 8500 8550 90 81 8550 8600 90 82 8600 8650 91 82 8650 8700 92 83 8700 8750 93 84 8750 8800 93 84 8800 8850 94 85 8850 8900 95 86 8900 8950 95 87 8950 9000 96 87

$11000 $11050 $ 142 $ 129 11050 11100 143 130 11100 11150 145 131 11150 11200 146 133 11200 11250 148 134 11250 11300 149 135 11300 11350 151 137 11350 11400 152 138 11400 11450 154 139 11450 11500 155 141 11500 11550 157 142 11550 11600 158 143 11600 11650 160 145 11650 11700 161 146 11700 11750 163 147 11750 11800 164 149 11800 11850 166 150 11850 11900 167 152 11900 11950 169 153 11950 12000 170 154

$14000 $14050 $ 231 $ 209 14050 14100 233 211 14100 14150 234 212 14150 14200 236 213 14200 14250 237 215 14250 14300 239 216 14300 14350 240 218 14350 14400 241 219 14400 14450 243 220 14450 14500 244 222 14500 14550 246 223 14550 14600 247 224 14600 14650 249 226 14650 14700 250 227 14700 14750 252 228 14750 14800 253 230 14800 14850 255 231 14850 14900 256 232 14900 14950 258 234 14950 15000 259 235

$17000 $17050 $ 335 $ 304 17050 17100 337 306 17100 17150 339 307 17150 17200 341 309 17200 17250 343 311 17250 17300 345 312 17300 17350 346 314 17350 17400 348 316 17400 17450 350 317 17450 17500 352 319 17500 17550 354 321 17550 17600 356 322 17600 17650 358 324 17650 17700 359 326 17700 17750 361 327 17750 17800 363 329 17800 17850 365 331 17850 17900 367 333 17900 17950 369 334 17950 18000 371 336

$9000 $12000 $15000 $18000

$ 9000 $ 9050 $ 97 $ 88 9050 9100 98 89 9100 9150 98 89 9150 9200 99 90 9200 9250 100 91 9250 9300 101 91 9300 9350 101 92 9350 9400 102 93 9400 9450 103 93 9450 9500 104 94 9500 9550 104 95 9550 9600 105 95 9600 9650 106 96 9650 9700 107 97 9700 9750 107 97 9750 9800 108 98 9800 9850 109 99 9850 9900 110 99 9900 9950 110 100 9950 10000 111 101

$12000 $12050 $ 172 $ 156 12050 12100 173 157 12100 12150 175 158 12150 12200 176 160 12200 12250 178 161 12250 12300 179 162 12300 12350 181 164 12350 12400 182 165 12400 12450 184 166 12450 12500 185 168 12500 12550 187 169 12550 12600 188 170 12600 12650 190 172 12650 12700 191 173 12700 12750 193 174 12750 12800 194 176 12800 12850 195 177 12850 12900 197 178 12900 12950 198 180 12950 13000 200 181

$15000 $15050 $ 261 $ 237 15050 15100 263 238 15100 15150 265 240 15150 15200 267 242 15200 15250 268 243 15250 15300 270 245 15300 15350 272 247 15350 15400 274 248 15400 15450 276 250 15450 15500 278 252 15500 15550 280 253 15550 15600 281 255 15600 15650 283 257 15650 15700 285 258 15700 15750 287 260 15750 15800 289 262 15800 15850 291 263 15850 15900 293 265 15900 15950 294 267 15950 16000 296 269

$18000 $18050 $ 372 $ 338 18050 18100 374 339 18100 18150 376 341 18150 18200 378 343 18200 18250 380 344 18250 18300 382 346 18300 18350 384 348 18350 18400 385 349 18400 18450 387 351 18450 18500 389 353 18500 18550 391 354 18550 18600 393 356 18600 18650 395 358 18650 18700 397 359 18700 18750 398 361 18750 18800 400 363 18800 18850 402 365 18850 18900 404 366 18900 18950 406 368 18950 19000 408 370

$10000 $13000 $16000 $19000

$10000 $10050 $ 112 $ 102 10050 10100 114 103 10100 10150 115 104 10150 10200 117 106 10200 10250 118 107 10250 10300 120 108 10300 10350 121 110 10350 10400 123 111 10400 10450 124 112 10450 10500 126 114 10500 10550 127 115 10550 10600 129 116 10600 10650 130 118 10650 10700 132 119 10700 10750 133 121 10750 10800 134 122 10800 10850 136 123 10850 10900 137 125 10900 10950 139 126 10950 11000 140 127

$13000 $13050 $ 201 $ 182 13050 13100 203 184 13100 13150 204 185 13150 13200 206 187 13200 13250 207 188 13250 13300 209 189 13300 13350 210 191 13350 13400 212 192 13400 13450 213 193 13450 13500 215 195 13500 13550 216 196 13550 13600 218 197 13600 13650 219 199 13650 13700 221 200 13700 13750 222 201 13750 13800 224 203 13800 13850 225 204 13850 13900 227 205 13900 13950 228 207 13950 14000 230 208

$16000 $16050 $ 298 $ 270 16050 16100 300 272 16100 16150 302 274 16150 16200 304 275 16200 16250 306 277 16250 16300 307 279 16300 16350 309 280 16350 16400 311 282 16400 16450 313 284 16450 16500 315 285 16500 16550 317 287 16550 16600 319 289 16600 16650 320 290 16650 16700 322 292 16700 16750 324 294 16750 16800 326 295 16800 16850 328 297 16850 16900 330 299 16900 16950 332 301 16950 17000 333 302

$19000 $19050 $ 410 $ 371 19050 19100 411 373 19100 19150 413 375 19150 19200 415 376 19200 19250 417 378 19250 19300 419 380 19300 19350 421 381 19350 19400 423 383 19400 19450 424 385 19450 19500 426 386 19500 19550 428 388 19550 19600 430 390 19600 19650 432 391 19650 19700 434 393 19700 19750 436 395 19750 19800 437 397 19800 19850 439 398 19850 19900 441 400 19900 19950 443 402 19950 20000 445 403

OHIO TAX TABLES FOR 1998 ONLY 23

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$20000 $22000 $24000 $26000

$20000 $20050 $ 447 $ 405 20050 20100 449 407 20100 20150 451 409 20150 20200 454 411 20200 20250 456 413 20250 20300 458 415 20300 20350 460 417 20350 20400 463 419 20400 20450 465 421 20450 20500 467 423 20500 20550 469 425 20550 20600 471 427 20600 20650 474 429 20650 20700 476 431 20700 20750 478 433 20750 20800 480 435 20800 20850 483 437 20850 20900 485 439 20900 20950 487 441 20950 21000 489 443

$22000 $22050 $ 536 $ 486 22050 22100 538 488 22100 22150 541 490 22150 22200 543 492 22200 22250 545 494 22250 22300 547 496 22300 22350 549 498 22350 22400 552 500 22400 22450 554 502 22450 22500 556 504 22500 22550 558 506 22550 22600 561 508 22600 22650 563 510 22650 22700 565 512 22700 22750 567 514 22750 22800 569 516 22800 22850 572 518 22850 22900 574 520 22900 22950 576 522 22950 23000 578 524

$24000 $24050 $ 625 $ 567 24050 24100 627 569 24100 24150 630 571 24150 24200 632 573 24200 24250 634 575 24250 24300 636 577 24300 24350 639 579 24350 24400 641 581 24400 24450 643 583 24450 24500 645 585 24500 24550 647 587 24550 24600 650 589 24600 24650 652 591 24650 24700 654 593 24700 24750 656 595 24750 24800 659 597 24800 24850 661 599 24850 24900 663 601 24900 24950 665 603 24950 25000 668 605

$26000 $26050 $ 714 $ 648 26050 26100 717 650 26100 26150 719 652 26150 26200 721 654 26200 26250 723 656 26250 26300 725 658 26300 26350 728 660 26350 26400 730 662 26400 26450 732 664 26450 26500 734 666 26500 26550 737 668 26550 26600 739 670 26600 26650 741 672 26650 26700 743 674 26700 26750 746 676 26750 26800 748 678 26800 26850 750 680 26850 26900 752 682 26900 26950 754 684 26950 27000 757 686

$21000 $23000 $25000 $27000

$21000 $21050 $ 491 $ 446 21050 21100 494 448 21100 21150 496 450 21150 21200 498 452 21200 21250 500 454 21250 21300 503 456 21300 21350 505 458 21350 21400 507 460 21400 21450 509 462 21450 21500 512 464 21500 21550 514 466 21550 21600 516 468 21600 21650 518 470 21650 21700 520 472 21700 21750 523 474 21750 21800 525 476 21800 21850 527 478 21850 21900 529 480 21900 21950 532 482 21950 22000 534 484

$23000 $23050 $ 581 $ 526 23050 23100 583 528 23100 23150 585 530 23150 23200 587 532 23200 23250 590 534 23250 23300 592 536 23300 23350 594 538 23350 23400 596 540 23400 23450 598 542 23450 23500 601 544 23500 23550 603 547 23550 23600 605 549 23600 23650 607 551 23650 23700 610 553 23700 23750 612 555 23750 23800 614 557 23800 23850 616 559 23850 23900 619 561 23900 23950 621 563 23950 24000 623 565

$25000 $25050 $ 670 $ 607 25050 25100 672 609 25100 25150 674 611 25150 25200 676 613 25200 25250 679 615 25250 25300 681 617 25300 25350 683 619 25350 25400 685 621 25400 25450 688 623 25450 25500 690 625 25500 25550 692 627 25550 25600 694 629 25600 25650 697 631 25650 25700 699 633 25700 25750 701 635 25750 25800 703 637 25800 25850 705 639 25850 25900 708 641 25900 25950 710 643 25950 26000 712 645

$27000 $27050 $ 759 $ 688 27050 27100 761 690 27100 27150 763 692 27150 27200 766 694 27200 27250 768 696 27250 27300 770 698 27300 27350 772 700 27350 27400 775 702 27400 27450 777 704 27450 27500 779 706 27500 27550 781 708 27550 27600 783 710 27600 27650 786 712 27650 27700 788 714 27700 27750 790 716 27750 27800 792 718 27800 27850 795 720 27850 27900 797 722 27900 27950 799 724 27950 28000 801 726

OHIO TAX TABLES FOR 1998 ONLY 24

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$28000 $31000 $34000 $37000

$28000 $28050 $ 803 $ 728 $31000 $31050 $ 937 $ 850 $34000 $34050 $ 1071 $ 971 $37000 $37050 $ 1205 $ 1092 28050 28100 806 730 31050 31100 939 852 34050 34100 1073 973 37050 37100 1207 1094 28100 28150 808 732 31100 31150 942 854 34100 34150 1075 975 37100 37150 1209 1096 28150 28200 810 734 31150 31200 944 856 34150 34200 1078 977 37150 37200 1211 1098 28200 28250 812 736 31200 31250 946 858 34200 34250 1080 979 37200 37250 1214 1100 28250 28300 815 738 31250 31300 948 860 34250 34300 1082 981 37250 37300 1216 1102 28300 28350 817 740 31300 31350 951 862 34300 34350 1084 983 37300 37350 1218 1104 28350 28400 819 742 31350 31400 953 864 34350 34400 1086 985 37350 37400 1220 1106 28400 28450 821 744 31400 31450 955 866 34400 34450 1089 987 37400 37450 1222 1108 28450 28500 824 746 31450 31500 957 868 34450 34500 1091 989 37450 37500 1225 1110 28500 28550 826 749 31500 31550 959 870 34500 34550 1093 991 37500 37550 1227 1112 28550 28600 828 751 31550 31600 962 872 34550 34600 1095 993 37550 37600 1229 1114 28600 28650 830 753 31600 31650 964 874 34600 34650 1098 995 37600 37650 1231 1116 28650 28700 832 755 31650 31700 966 876 34650 34700 1100 997 37650 37700 1234 1118 28700 28750 835 757 31700 31750 968 878 34700 34750 1102 999 37700 37750 1236 1120 28750 28800 837 759 31750 31800 971 880 34750 34800 1104 1001 37750 37800 1238 1122 28800 28850 839 761 31800 31850 973 882 34800 34850 1107 1003 37800 37850 1240 1124 28850 28900 841 763 31850 31900 975 884 34850 34900 1109 1005 37850 37900 1242 1126 28900 28950 844 765 31900 31950 977 886 34900 34950 1111 1007 37900 37950 1245 1128 28950 29000 846 767 31950 32000 980 888 34950 35000 1113 1009 37950 38000 1247 1130

$29000 $32000 $35000 $38000

$29000 $29050 $ 848 $ 769 $32000 $32050 $ 982 $ 890 $35000 $35050 $ 1115 $ 1011 $38000 $38050 $ 1249 $ 1132 29050 29100 850 771 32050 32100 984 892 35050 35100 1118 1013 38050 38100 1251 1134 29100 29150 853 773 32100 32150 986 894 35100 35150 1120 1015 38100 38150 1254 1136 29150 29200 855 775 32150 32200 988 896 35150 35200 1122 1017 38150 38200 1256 1138 29200 29250 857 777 32200 32250 991 898 35200 35250 1124 1019 38200 38250 1258 1140 29250 29300 859 779 32250 32300 993 900 35250 35300 1127 1021 38250 38300 1260 1142 29300 29350 861 781 32300 32350 995 902 35300 35350 1129 1023 38300 38350 1263 1144 29350 29400 864 783 32350 32400 997 904 35350 35400 1131 1025 38350 38400 1265 1146 29400 29450 866 785 32400 32450 1000 906 35400 35450 1133 1027 38400 38450 1267 1148 29450 29500 868 787 32450 32500 1002 908 35450 35500 1136 1029 38450 38500 1269 1150 29500 29550 870 789 32500 32550 1004 910 35500 35550 1138 1031 38500 38550 1271 1153 29550 29600 873 791 32550 32600 1006 912 35550 35600 1140 1033 38550 38600 1274 1155 29600 29650 875 793 32600 32650 1008 914 35600 35650 1142 1035 38600 38650 1276 1157 29650 29700 877 795 32650 32700 1011 916 35650 35700 1144 1037 38650 38700 1278 1159 29700 29750 879 797 32700 32750 1013 918 35700 35750 1147 1039 38700 38750 1280 1161 29750 29800 881 799 32750 32800 1015 920 35750 35800 1149 1041 38750 38800 1283 1163 29800 29850 884 801 32800 32850 1017 922 35800 35850 1151 1043 38800 38850 1285 1165 29850 29900 886 803 32850 32900 1020 924 35850 35900 1153 1045 38850 38900 1287 1167 29900 29950 888 805 32900 32950 1022 926 35900 35950 1156 1047 38900 38950 1289 1169 29950 30000 890 807 32950 33000 1024 928 35950 36000 1158 1049 38950 39000 1292 1171

$30000 $33000 $36000 $39000

$30000 $30050 $ 893 $ 809 $33000 $33050 $ 1026 $ 930 $36000 $36050 $ 1160 $ 1052 $39000 $39050 $ 1294 $ 1173 30050 30100 895 811 33050 33100 1029 932 36050 36100 1162 1054 39050 39100 1296 1175 30100 30150 897 813 33100 33150 1031 934 36100 36150 1164 1056 39100 39150 1298 1177 30150 30200 899 815 33150 33200 1033 936 36150 36200 1167 1058 39150 39200 1300 1179 30200 30250 902 817 33200 33250 1035 938 36200 36250 1169 1060 39200 39250 1303 1181 30250 30300 904 819 33250 33300 1037 940 36250 36300 1171 1062 39250 39300 1305 1183 30300 30350 906 821 33300 33350 1040 942 36300 36350 1173 1064 39300 39350 1307 1185 30350 30400 908 823 33350 33400 1042 944 36350 36400 1176 1066 39350 39400 1309 1187 30400 30450 910 825 33400 33450 1044 946 36400 36450 1178 1068 39400 39450 1312 1189 30450 30500 913 827 33450 33500 1046 948 36450 36500 1180 1070 39450 39500 1314 1191 30500 30550 915 829 33500 33550 1049 951 36500 36550 1182 1072 39500 39550 1316 1193 30550 30600 917 831 33550 33600 1051 953 36550 36600 1185 1074 39550 39600 1318 1195 30600 30650 919 833 33600 33650 1053 955 36600 36650 1187 1076 39600 39650 1320 1197 30650 30700 922 835 33650 33700 1055 957 36650 36700 1189 1078 39650 39700 1323 1199 30700 30750 924 837 33700 33750 1058 959 36700 36750 1191 1080 39700 39750 1325 1201 30750 30800 926 839 33750 33800 1060 961 36750 36800 1193 1082 39750 39800 1327 1203 30800 30850 928 841 33800 33850 1062 963 36800 36850 1196 1084 39800 39850 1329 1205 30850 30900 930 843 33850 33900 1064 965 36850 36900 1198 1086 39850 39900 1332 1207 30900 30950 933 845 33900 33950 1066 967 36900 36950 1200 1088 39900 39950 1334 1209 30950 31000 935 847 33950 34000 1069 969 36950 37000 1202 1090 39950 40000 1336 1211

OHIO TAX TABLES FOR 1998 ONLY 25

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$40000 $42000 $44000 $46000

$40000 $40050 $ 1339 $ 1213 $42000 $42050 $ 1443 $ 1308 $44000 $44050 $ 1547 $ 1402 $46000 $46050 $ 1651 $ 1496 40050 40100 1341 1216 42050 42100 1445 1310 44050 44100 1549 1404 46050 46100 1653 1499 40100 40150 1344 1218 42100 42150 1448 1312 44100 44150 1552 1407 46100 46150 1656 1501 40150 40200 1346 1220 42150 42200 1450 1315 44150 44200 1554 1409 46150 46200 1658 1503 40200 40250 1349 1223 42200 42250 1453 1317 44200 44250 1557 1411 46200 46250 1661 1506 40250 40300 1352 1225 42250 42300 1456 1319 44250 44300 1560 1414 46250 46300 1664 1508 40300 40350 1354 1227 42300 42350 1458 1322 44300 44350 1562 1416 46300 46350 1666 1510 40350 40400 1357 1230 42350 42400 1461 1324 44350 44400 1565 1418 46350 46400 1669 1513 40400 40450 1359 1232 42400 42450 1463 1326 44400 44450 1567 1421 46400 46450 1671 1515 40450 40500 1362 1234 42450 42500 1466 1329 44450 44500 1570 1423 46450 46500 1674 1517 40500 40550 1365 1237 42500 42550 1469 1331 44500 44550 1573 1425 46500 46550 1677 1520 40550 40600 1367 1239 42550 42600 1471 1334 44550 44600 1575 1428 46550 46600 1679 1522 40600 40650 1370 1242 42600 42650 1474 1336 44600 44650 1578 1430 46600 46650 1682 1524 40650 40700 1372 1244 42650 42700 1476 1338 44650 44700 1580 1433 46650 46700 1684 1527 40700 40750 1375 1246 42700 42750 1479 1341 44700 44750 1583 1435 46700 46750 1687 1529 40750 40800 1378 1249 42750 42800 1482 1343 44750 44800 1586 1437 46750 46800 1690 1532 40800 40850 1380 1251 42800 42850 1484 1345 44800 44850 1588 1440 46800 46850 1692 1534 40850 40900 1383 1253 42850 42900 1487 1348 44850 44900 1591 1442 46850 46900 1695 1536 40900 40950 1385 1256 42900 42950 1489 1350 44900 44950 1593 1444 46900 46950 1697 1539 40950 41000 1388 1258 42950 43000 1492 1352 44950 45000 1596 1447 46950 47000 1700 1541

$41000 $43000 $45000 $47000

$41000 $41050 $ 1391 $ 1260 $43000 $43050 $ 1495 $ 1355 $45000 $45050 $ 1599 $ 1449 $47000 $47050 $ 1703 $ 1543 41050 41100 1393 1263 43050 43100 1497 1357 45050 45100 1601 1451 47050 47100 1705 1546 41100 41150 1396 1265 43100 43150 1500 1359 45100 45150 1604 1454 47100 47150 1708 1548 41150 41200 1398 1268 43150 43200 1502 1362 45150 45200 1606 1456 47150 47200 1710 1550 41200 41250 1401 1270 43200 43250 1505 1364 45200 45250 1609 1458 47200 47250 1713 1553 41250 41300 1404 1272 43250 43300 1508 1367 45250 45300 1612 1461 47250 47300 1716 1555 41300 41350 1406 1275 43300 43350 1510 1369 45300 45350 1614 1463 47300 47350 1718 1557 41350 41400 1409 1277 43350 43400 1513 1371 45350 45400 1617 1466 47350 47400 1721 1560 41400 41450 1411 1279 43400 43450 1515 1374 45400 45450 1619 1468 47400 47450 1723 1562 41450 41500 1414 1282 43450 43500 1518 1376 45450 45500 1622 1470 47450 47500 1726 1565 41500 41550 1417 1284 43500 43550 1521 1379 45500 45550 1625 1473 47500 47550 1729 1567 41550 41600 1419 1286 43550 43600 1523 1381 45550 45600 1627 1475 47550 47600 1731 1569 41600 41650 1422 1289 43600 43650 1526 1383 45600 45650 1630 1477 47600 47650 1734 1572 41650 41700 1424 1291 43650 43700 1528 1385 45650 45700 1632 1480 47650 47700 1736 1574 41700 41750 1427 1293 43700 43750 1531 1388 45700 45750 1635 1482 47700 47750 1739 1576 41750 41800 1430 1296 43750 43800 1534 1390 45750 45800 1638 1484 47750 47800 1742 1579 41800 41850 1432 1298 43800 43850 1536 1392 45800 45850 1640 1487 47800 47850 1744 1581 41850 41900 1435 1301 43850 43900 1539 1395 45850 45900 1643 1489 47850 47900 1747 1583 41900 41950 1437 1303 43900 43950 1541 1397 45900 45950 1645 1491 47900 47950 1749 1586 41950 42000 1440 1305 43950 44000 1544 1400 45950 46000 1648 1494 47950 48000 1752 1588

OHIO TAX TABLES FOR 1998 ONLY 26

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$48000 $51000 $54000 $57000

$48000 $48050 $ 1755 $ 1590 $51000 $51050 $ 1911 $ 1732 $54000 $54050 $ 2067 $ 1873 $57000 $57050 $ 2223 $ 2015 48050 48100 1757 1593 51050 51100 1913 1734 54050 54100 2069 1876 57050 57100 2225 2017 48100 48150 1760 1595 51100 51150 1916 1737 54100 54150 2072 1878 57100 57150 2228 2020 48150 48200 1762 1598 51150 51200 1918 1739 54150 54200 2074 1880 57150 57200 2230 2022 48200 48250 1765 1600 51200 51250 1921 1741 54200 54250 2077 1883 57200 57250 2233 2024 48250 48300 1768 1602 51250 51300 1924 1744 54250 54300 2080 1885 57250 57300 2236 2027 48300 48350 1770 1605 51300 51350 1926 1746 54300 54350 2082 1888 57300 57350 2238 2029 48350 48400 1773 1607 51350 51400 1929 1748 54350 54400 2085 1890 57350 57400 2241 2031 48400 48450 1775 1609 51400 51450 1931 1751 54400 54450 2087 1892 57400 57450 2243 2034 48450 48500 1778 1612 51450 51500 1934 1753 54450 54500 2090 1895 57450 57500 2246 2036 48500 48550 1781 1614 51500 51550 1937 1756 54500 54550 2093 1897 57500 57550 2249 2038 48550 48600 1783 1616 51550 51600 1939 1758 54550 54600 2095 1899 57550 57600 2251 2041 48600 48650 1786 1619 51600 51650 1942 1760 54600 54650 2098 1902 57600 57650 2254 2043 48650 48700 1788 1621 51650 51700 1944 1763 54650 54700 2100 1904 57650 57700 2256 2045 48700 48750 1791 1623 51700 51750 1947 1765 54700 54750 2103 1906 57700 57750 2259 2048 48750 48800 1794 1626 51750 51800 1950 1767 54750 54800 2106 1909 57750 57800 2262 2050 48800 48850 1796 1628 51800 51850 1952 1770 54800 54850 2108 1911 57800 57850 2264 2053 48850 48900 1799 1631 51850 51900 1955 1772 54850 54900 2111 1913 57850 57900 2267 2055 48900 48950 1801 1633 51900 51950 1957 1774 54900 54950 2113 1916 57900 57950 2269 2057 48950 49000 1804 1635 51950 52000 1960 1777 54950 55000 2116 1918 57950 58000 2272 2060

$49000 $52000 $55000 $58000

$49000 $49050 $ 1807 $ 1638 $52000 $52050 $ 1963 $ 1779 $55000 $55050 $ 2119 $ 1921 $58000 $58050 $ 2275 $ 2062 49050 49100 1809 1640 52050 52100 1965 1781 55050 55100 2121 1923 58050 58100 2277 2064 49100 49150 1812 1642 52100 52150 1968 1784 55100 55150 2124 1925 58100 58150 2280 2067 49150 49200 1814 1645 52150 52200 1970 1786 55150 55200 2126 1928 58150 58200 2282 2069 49200 49250 1817 1647 52200 52250 1973 1789 55200 55250 2129 1930 58200 58250 2285 2071 49250 49300 1820 1649 52250 52300 1976 1791 55250 55300 2132 1932 58250 58300 2288 2074 49300 49350 1822 1652 52300 52350 1978 1793 55300 55350 2134 1935 58300 58350 2290 2076 49350 49400 1825 1654 52350 52400 1981 1796 55350 55400 2137 1937 58350 58400 2293 2078 49400 49450 1827 1656 52400 52450 1983 1798 55400 55450 2139 1939 58400 58450 2295 2081 49450 49500 1830 1659 52450 52500 1986 1800 55450 55500 2142 1942 58450 58500 2298 2083 49500 49550 1833 1661 52500 52550 1989 1803 55500 55550 2145 1944 58500 58550 2301 2086 49550 49600 1835 1664 52550 52600 1991 1805 55550 55600 2147 1946 58550 58600 2303 2088 49600 49650 1838 1666 52600 52650 1994 1807 55600 55650 2150 1949 58600 58650 2306 2090 49650 49700 1840 1668 52650 52700 1996 1810 55650 55700 2152 1951 58650 58700 2308 2093 49700 49750 1843 1671 52700 52750 1999 1812 55700 55750 2155 1954 58700 58750 2311 2095 49750 49800 1846 1673 52750 52800 2002 1814 55750 55800 2158 1956 58750 58800 2314 2097 49800 49850 1848 1675 52800 52850 2004 1817 55800 55850 2160 1958 58800 58850 2316 2100 49850 49900 1851 1678 52850 52900 2007 1819 55850 55900 2163 1961 58850 58900 2319 2102 49900 49950 1853 1680 52900 52950 2009 1822 55900 55950 2165 1963 58900 58950 2321 2104 49950 50000 1856 1682 52950 53000 2012 1824 55950 56000 2168 1965 58950 59000 2324 2107

$50000 $53000 $56000 $59000

$50000 $50050 $ 1859 $ 1685 $53000 $53050 $ 2015 $ 1826 $56000 $56050 $ 2171 $ 1968 $59000 $59050 $ 2327 $ 2109 50050 50100 1861 1687 53050 53100 2017 1829 56050 56100 2173 1970 59050 59100 2329 2111 50100 50150 1864 1689 53100 53150 2020 1831 56100 56150 2176 1972 59100 59150 2332 2114 50150 50200 1866 1692 53150 53200 2022 1833 56150 56200 2178 1975 59150 59200 2334 2116 50200 50250 1869 1694 53200 53250 2025 1836 56200 56250 2181 1977 59200 59250 2337 2119 50250 50300 1872 1697 53250 53300 2028 1838 56250 56300 2184 1979 59250 59300 2340 2121 50300 50350 1874 1699 53300 53350 2030 1840 56300 56350 2186 1982 59300 59350 2342 2123 50350 50400 1877 1701 53350 53400 2033 1843 56350 56400 2189 1984 59350 59400 2345 2126 50400 50450 1879 1704 53400 53450 2035 1845 56400 56450 2191 1987 59400 59450 2347 2128 50450 50500 1882 1706 53450 53500 2038 1847 56450 56500 2194 1989 59450 59500 2350 2130 50500 50550 1885 1708 53500 53550 2041 1850 56500 56550 2197 1991 59500 59550 2353 2133 50550 50600 1887 1711 53550 53600 2043 1852 56550 56600 2199 1994 59550 59600 2355 2135 50600 50650 1890 1713 53600 53650 2046 1855 56600 56650 2202 1996 59600 59650 2358 2137 50650 50700 1892 1715 53650 53700 2048 1857 56650 56700 2204 1998 59650 59700 2360 2140 50700 50750 1895 1718 53700 53750 2051 1859 56700 56750 2207 2001 59700 59750 2363 2142 50750 50800 1898 1720 53750 53800 2054 1862 56750 56800 2210 2003 59750 59800 2366 2144 50800 50850 1900 1722 53800 53850 2056 1864 56800 56850 2212 2005 59800 59850 2368 2147 50850 50900 1903 1725 53850 53900 2059 1866 56850 56900 2215 2008 59850 59900 2371 2149 50900 50950 1905 1727 53900 53950 2061 1869 56900 56950 2217 2010 59900 59950 2373 2152 50950 51000 1908 1730 53950 54000 2064 1871 56950 57000 2220 2012 59950 60000 2376 2154

OHIO TAX TABLES FOR 1998 ONLY 27

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$60000 $62000 $64000 $66000

$60000 $60050 $ 2379 $ 2156 $62000 $62050 $ 2483 $ 2251 $64000 $64050 $ 2587 $ 2345 $66000 $66050 $ 2691 $ 2439 60050 60100 2381 2159 62050 62100 2485 2253 64050 64100 2589 2347 66050 66100 2693 2442 60100 60150 2384 2161 62100 62150 2488 2255 64100 64150 2592 2350 66100 66150 2696 2444 60150 60200 2387 2163 62150 62200 2491 2258 64150 64200 2595 2352 66150 66200 2699 2446 60200 60250 2389 2166 62200 62250 2493 2260 64200 64250 2597 2354 66200 66250 2701 2449 60250 60300 2392 2168 62250 62300 2496 2262 64250 64300 2600 2357 66250 66300 2704 2451 60300 60350 2394 2170 62300 62350 2498 2265 64300 64350 2602 2359 66300 66350 2706 2453 60350 60400 2397 2173 62350 62400 2501 2267 64350 64400 2605 2361 66350 66400 2709 2456 60400 60450 2400 2175 62400 62450 2504 2269 64400 64450 2608 2364 66400 66450 2712 2458 60450 60500 2402 2177 62450 62500 2506 2272 64450 64500 2610 2366 66450 66500 2714 2460 60500 60550 2405 2180 62500 62550 2509 2274 64500 64550 2613 2368 66500 66550 2717 2463 60550 60600 2407 2182 62550 62600 2511 2277 64550 64600 2615 2371 66550 66600 2719 2465 60600 60650 2410 2185 62600 62650 2514 2279 64600 64650 2618 2373 66600 66650 2722 2467 60650 60700 2413 2187 62650 62700 2517 2281 64650 64700 2621 2376 66650 66700 2725 2470 60700 60750 2415 2189 62700 62750 2519 2284 64700 64750 2623 2378 66700 66750 2727 2472 60750 60800 2418 2192 62750 62800 2522 2286 64750 64800 2626 2380 66750 66800 2730 2475 60800 60850 2420 2194 62800 62850 2524 2288 64800 64850 2628 2383 66800 66850 2732 2477 60850 60900 2423 2196 62850 62900 2527 2291 64850 64900 2631 2385 66850 66900 2735 2479 60900 60950 2426 2199 62900 62950 2530 2293 64900 64950 2634 2387 66900 66950 2738 2482 60950 61000 2428 2201 62950 63000 2532 2295 64950 65000 2636 2390 66950 67000 2740 2484

$61000 $63000 $65000 $67000

$61000 $61050 $ 2431 $ 2203 $63000 $63050 $ 2535 $ 2298 $65000 $65050 $ 2639 $ 2392 $67000 $67050 $ 2743 $ 2486 61050 61100 2433 2206 63050 63100 2537 2300 65050 65100 2641 2394 67050 67100 2745 2489 61100 61150 2436 2208 63100 63150 2540 2302 65100 65150 2644 2397 67100 67150 2748 2491 61150 61200 2439 2211 63150 63200 2543 2305 65150 65200 2647 2399 67150 67200 2751 2493 61200 61250 2441 2213 63200 63250 2545 2307 65200 65250 2649 2401 67200 67250 2753 2496 61250 61300 2444 2215 63250 63300 2548 2310 65250 65300 2652 2404 67250 67300 2756 2498 61300 61350 2446 2218 63300 63350 2550 2312 65300 65350 2654 2406 67300 67350 2758 2500 61350 61400 2449 2220 63350 63400 2553 2314 65350 65400 2657 2409 67350 67400 2761 2503 61400 61450 2452 2222 63400 63450 2556 2317 65400 65450 2660 2411 67400 67450 2764 2505 61450 61500 2454 2225 63450 63500 2558 2319 65450 65500 2662 2413 67450 67500 2766 2508 61500 61550 2457 2227 63500 63550 2561 2321 65500 65550 2665 2416 67500 67550 2769 2510 61550 61600 2459 2229 63550 63600 2563 2324 65550 65600 2667 2418 67550 67600 2771 2512 61600 61650 2462 2232 63600 63650 2566 2326 65600 65650 2670 2420 67600 67650 2774 2515 61650 61700 2465 2234 63650 63700 2569 2328 65650 65700 2673 2423 67650 67700 2777 2517 61700 61750 2467 2236 63700 63750 2571 2331 65700 65750 2675 2425 67700 67750 2779 2519 61750 61800 2470 2239 63750 63800 2574 2333 65750 65800 2678 2427 67750 67800 2782 2522 61800 61850 2472 2241 63800 63850 2576 2335 65800 65850 2680 2430 67800 67850 2784 2524 61850 61900 2475 2244 63850 63900 2579 2338 65850 65900 2683 2432 67850 67900 2787 2526 61900 61950 2478 2246 63900 63950 2582 2340 65900 65950 2686 2434 67900 67950 2790 2529 61950 62000 2480 2248 63950 64000 2584 2343 65950 66000 2688 2437 67950 68000 2792 2531

OHIO TAX TABLES FOR 1998 ONLY 28

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$68000 $71000 $74000 $77000

$68000 $68050 $ 2795 $ 2533 $71000 $71050 $ 2951 $ 2675 $74000 $74050 $ 3107 $ 2816 $77000 $77050 $ 3263 $ 2958 68050 68100 2797 2536 71050 71100 2953 2677 74050 74100 3109 2819 77050 77100 3265 2960 68100 68150 2800 2538 71100 71150 2956 2680 74100 74150 3112 2821 77100 77150 3268 2963 68150 68200 2803 2541 71150 71200 2959 2682 74150 74200 3115 2823 77150 77200 3271 2965 68200 68250 2805 2543 71200 71250 2961 2684 74200 74250 3117 2826 77200 77250 3273 2967 68250 68300 2808 2545 71250 71300 2964 2687 74250 74300 3120 2828 77250 77300 3276 2970 68300 68350 2810 2548 71300 71350 2966 2689 74300 74350 3122 2831 77300 77350 3278 2972 68350 68400 2813 2550 71350 71400 2969 2691 74350 74400 3125 2833 77350 77400 3281 2974 68400 68450 2816 2552 71400 71450 2972 2694 74400 74450 3128 2835 77400 77450 3284 2977 68450 68500 2818 2555 71450 71500 2974 2696 74450 74500 3130 2838 77450 77500 3286 2979 68500 68550 2821 2557 71500 71550 2977 2699 74500 74550 3133 2840 77500 77550 3289 2981 68550 68600 2823 2559 71550 71600 2979 2701 74550 74600 3135 2842 77550 77600 3291 2984 68600 68650 2826 2562 71600 71650 2982 2703 74600 74650 3138 2845 77600 77650 3294 2986 68650 68700 2829 2564 71650 71700 2985 2706 74650 74700 3141 2847 77650 77700 3297 2988 68700 68750 2831 2566 71700 71750 2987 2708 74700 74750 3143 2849 77700 77750 3299 2991 68750 68800 2834 2569 71750 71800 2990 2710 74750 74800 3146 2852 77750 77800 3302 2993 68800 68850 2836 2571 71800 71850 2992 2713 74800 74850 3148 2854 77800 77850 3304 2996 68850 68900 2839 2574 71850 71900 2995 2715 74850 74900 3151 2856 77850 77900 3307 2998 68900 68950 2842 2576 71900 71950 2998 2717 74900 74950 3154 2859 77900 77950 3310 3000 68950 69000 2844 2578 71950 72000 3000 2720 74950 75000 3156 2861 77950 78000 3312 3003

$69000 $72000 $75000 $78000

$69000 $69050 $ 2847 $ 2581 $72000 $72050 $ 3003 $ 2722 $75000 $75050 $ 3159 $ 2864 $78000 $78050 $ 3315 $ 3005 69050 69100 2849 2583 72050 72100 3005 2724 75050 75100 3161 2866 78050 78100 3317 3007 69100 69150 2852 2585 72100 72150 3008 2727 75100 75150 3164 2868 78100 78150 3320 3010 69150 69200 2855 2588 72150 72200 3011 2729 75150 75200 3167 2871 78150 78200 3323 3012 69200 69250 2857 2590 72200 72250 3013 2732 75200 75250 3169 2873 78200 78250 3325 3014 69250 69300 2860 2592 72250 72300 3016 2734 75250 75300 3172 2875 78250 78300 3328 3017 69300 69350 2862 2595 72300 72350 3018 2736 75300 75350 3174 2878 78300 78350 3330 3019 69350 69400 2865 2597 72350 72400 3021 2739 75350 75400 3177 2880 78350 78400 3333 3021 69400 69450 2868 2599 72400 72450 3024 2741 75400 75450 3180 2882 78400 78450 3336 3024 69450 69500 2870 2602 72450 72500 3026 2743 75450 75500 3182 2885 78450 78500 3338 3026 69500 69550 2873 2604 72500 72550 3029 2746 75500 75550 3185 2887 78500 78550 3341 3029 69550 69600 2875 2607 72550 72600 3031 2748 75550 75600 3187 2889 78550 78600 3343 3031 69600 69650 2878 2609 72600 72650 3034 2750 75600 75650 3190 2892 78600 78650 3346 3033 69650 69700 2881 2611 72650 72700 3037 2753 75650 75700 3193 2894 78650 78700 3349 3036 69700 69750 2883 2614 72700 72750 3039 2755 75700 75750 3195 2897 78700 78750 3351 3038 69750 69800 2886 2616 72750 72800 3042 2757 75750 75800 3198 2899 78750 78800 3354 3040 69800 69850 2888 2618 72800 72850 3044 2760 75800 75850 3200 2901 78800 78850 3356 3043 69850 69900 2891 2621 72850 72900 3047 2762 75850 75900 3203 2904 78850 78900 3359 3045 69900 69950 2894 2623 72900 72950 3050 2765 75900 75950 3206 2906 78900 78950 3362 3047 69950 70000 2896 2625 72950 73000 3052 2767 75950 76000 3208 2908 78950 79000 3364 3050

$70000 $73000 $76000 $79000

$70000 $70050 $ 2899 $ 2628 $73000 $73050 $ 3055 $ 2769 $76000 $76050 $ 3211 $ 2911 $79000 $79050 $ 3367 $ 3052 70050 70100 2901 2630 73050 73100 3057 2772 76050 76100 3213 2913 79050 79100 3369 3054 70100 70150 2904 2632 73100 73150 3060 2774 76100 76150 3216 2915 79100 79150 3372 3057 70150 70200 2907 2635 73150 73200 3063 2776 76150 76200 3219 2918 79150 79200 3375 3059 70200 70250 2909 2637 73200 73250 3065 2779 76200 76250 3221 2920 79200 79250 3377 3062 70250 70300 2912 2640 73250 73300 3068 2781 76250 76300 3224 2922 79250 79300 3380 3064 70300 70350 2914 2642 73300 73350 3070 2783 76300 76350 3226 2925 79300 79350 3382 3066 70350 70400 2917 2644 73350 73400 3073 2786 76350 76400 3229 2927 79350 79400 3385 3069 70400 70450 2920 2647 73400 73450 3076 2788 76400 76450 3232 2930 79400 79450 3388 3071 70450 70500 2922 2649 73450 73500 3078 2790 76450 76500 3234 2932 79450 79500 3390 3073 70500 70550 2925 2651 73500 73550 3081 2793 76500 76550 3237 2934 79500 79550 3393 3076 70550 70600 2927 2654 73550 73600 3083 2795 76550 76600 3239 2937 79550 79600 3395 3078 70600 70650 2930 2656 73600 73650 3086 2798 76600 76650 3242 2939 79600 79650 3398 3080 70650 70700 2933 2658 73650 73700 3089 2800 76650 76700 3245 2941 79650 79700 3401 3083 70700 70750 2935 2661 73700 73750 3091 2802 76700 76750 3247 2944 79700 79750 3403 3085 70750 70800 2938 2663 73750 73800 3094 2805 76750 76800 3250 2946 79750 79800 3406 3087 70800 70850 2940 2665 73800 73850 3096 2807 76800 76850 3252 2948 79800 79850 3408 3090 70850 70900 2943 2668 73850 73900 3099 2809 76850 76900 3255 2951 79850 79900 3411 3092 70900 70950 2946 2670 73900 73950 3102 2812 76900 76950 3258 2953 79900 79950 3414 3095 70950 71000 2948 2673 73950 74000 3104 2814 76950 77000 3260 2955 79950 80000 3416 3097

OHIO TAX TABLES FOR 1998 ONLY 29

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$80000 $82000 $84000 $86000

$80000 $80050 $ 3419 $ 3099 $82000 $82050 $ 3538 $ 3207 $84000 $84050 $ 3657 $ 3315 $86000 $86050 $ 3776 $ 3423 80050 80100 3422 3102 82050 82100 3541 3210 84050 84100 3660 3318 86050 86100 3779 3425 80100 80150 3425 3105 82100 82150 3544 3213 84100 84150 3663 3320 86100 86150 3782 3428 80150 80200 3428 3108 82150 82200 3547 3215 84150 84200 3666 3323 86150 86200 3785 3431 80200 80250 3431 3110 82200 82250 3550 3218 84200 84250 3669 3326 86200 86250 3788 3434 80250 80300 3434 3113 82250 82300 3553 3221 84250 84300 3672 3328 86250 86300 3791 3436 80300 80350 3437 3116 82300 82350 3556 3223 84300 84350 3675 3331 86300 86350 3793 3439 80350 80400 3440 3118 82350 82400 3559 3226 84350 84400 3678 3334 86350 86400 3796 3442 80400 80450 3443 3121 82400 82450 3562 3229 84400 84450 3681 3337 86400 86450 3799 3444 80450 80500 3446 3124 82450 82500 3565 3231 84450 84500 3684 3339 86450 86500 3802 3447 80500 80550 3449 3126 82500 82550 3568 3234 84500 84550 3687 3342 86500 86550 3805 3450 80550 80600 3452 3129 82550 82600 3571 3237 84550 84600 3689 3345 86550 86600 3808 3452 80600 80650 3455 3132 82600 82650 3574 3240 84600 84650 3692 3347 86600 86650 3811 3455 80650 80700 3458 3134 82650 82700 3577 3242 84650 84700 3695 3350 86650 86700 3814 3458 80700 80750 3461 3137 82700 82750 3580 3245 84700 84750 3698 3353 86700 86750 3817 3460 80750 80800 3464 3140 82750 82800 3583 3248 84750 84800 3701 3355 86750 86800 3820 3463 80800 80850 3467 3143 82800 82850 3585 3250 84800 84850 3704 3358 86800 86850 3823 3466 80850 80900 3470 3145 82850 82900 3588 3253 84850 84900 3707 3361 86850 86900 3826 3469 80900 80950 3473 3148 82900 82950 3591 3256 84900 84950 3710 3363 86900 86950 3829 3471 80950 81000 3476 3151 82950 83000 3594 3258 84950 85000 3713 3366 86950 87000 3832 3474

$81000 $83000 $85000 $87000

$81000 $81050 $ 3479 $ 3153 $83000 $83050 $ 3597 $ 3261 $85000 $85050 $ 3716 $ 3369 $87000 $87050 $ 3835 $ 3477 81050 81100 3481 3156 83050 83100 3600 3264 85050 85100 3719 3372 87050 87100 3838 3479 81100 81150 3484 3159 83100 83150 3603 3266 85100 85150 3722 3374 87100 87150 3841 3482 81150 81200 3487 3161 83150 83200 3606 3269 85150 85200 3725 3377 87150 87200 3844 3485 81200 81250 3490 3164 83200 83250 3609 3272 85200 85250 3728 3380 87200 87250 3847 3487 81250 81300 3493 3167 83250 83300 3612 3275 85250 85300 3731 3382 87250 87300 3850 3490 81300 81350 3496 3169 83300 83350 3615 3277 85300 85350 3734 3385 87300 87350 3853 3493 81350 81400 3499 3172 83350 83400 3618 3280 85350 85400 3737 3388 87350 87400 3856 3495 81400 81450 3502 3175 83400 83450 3621 3283 85400 85450 3740 3390 87400 87450 3859 3498 81450 81500 3505 3178 83450 83500 3624 3285 85450 85500 3743 3393 87450 87500 3862 3501 81500 81550 3508 3180 83500 83550 3627 3288 85500 85550 3746 3396 87500 87550 3865 3504 81550 81600 3511 3183 83550 83600 3630 3291 85550 85600 3749 3398 87550 87600 3868 3506 81600 81650 3514 3186 83600 83650 3633 3293 85600 85650 3752 3401 87600 87650 3871 3509 81650 81700 3517 3188 83650 83700 3636 3296 85650 85700 3755 3404 87650 87700 3874 3512 81700 81750 3520 3191 83700 83750 3639 3299 85700 85750 3758 3407 87700 87750 3877 3514 81750 81800 3523 3194 83750 83800 3642 3301 85750 85800 3761 3409 87750 87800 3880 3517 81800 81850 3526 3196 83800 83850 3645 3304 85800 85850 3764 3412 87800 87850 3883 3520 81850 81900 3529 3199 83850 83900 3648 3307 85850 85900 3767 3415 87850 87900 3886 3522 81900 81950 3532 3202 83900 83950 3651 3310 85900 85950 3770 3417 87900 87950 3889 3525 81950 82000 3535 3205 83950 84000 3654 3312 85950 86000 3773 3420 87950 88000 3892 3528

OHIO TAX TABLES FOR 1998 ONLY 30

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$88000 $91000 $94000 $97000

$88000 $88050 $ 3895 $ 3530 $91000 $91050 $ 4073 $ 3692 $94000 $94050 $ 4251 $ 3854 $97000 $97050 $ 4429 $ 4015 88050 88100 3897 3533 91050 91100 4076 3695 94050 94100 4254 3856 97050 97100 4432 4018 88100 88150 3900 3536 91100 91150 4079 3698 94100 94150 4257 3859 97100 97150 4435 4021 88150 88200 3903 3539 91150 91200 4082 3700 94150 94200 4260 3862 97150 97200 4438 4023 88200 88250 3906 3541 91200 91250 4085 3703 94200 94250 4263 3865 97200 97250 4441 4026 88250 88300 3909 3544 91250 91300 4088 3706 94250 94300 4266 3867 97250 97300 4444 4029 88300 88350 3912 3547 91300 91350 4091 3708 94300 94350 4269 3870 97300 97350 4447 4032 88350 88400 3915 3549 91350 91400 4094 3711 94350 94400 4272 3873 97350 97400 4450 4034 88400 88450 3918 3552 91400 91450 4097 3714 94400 94450 4275 3875 97400 97450 4453 4037 88450 88500 3921 3555 91450 91500 4100 3716 94450 94500 4278 3878 97450 97500 4456 4040 88500 88550 3924 3557 91500 91550 4103 3719 94500 94550 4281 3881 97500 97550 4459 4042 88550 88600 3927 3560 91550 91600 4106 3722 94550 94600 4284 3883 97550 97600 4462 4045 88600 88650 3930 3563 91600 91650 4108 3724 94600 94650 4287 3886 97600 97650 4465 4048 88650 88700 3933 3566 91650 91700 4111 3727 94650 94700 4290 3889 97650 97700 4468 4050 88700 88750 3936 3568 91700 91750 4114 3730 94700 94750 4293 3891 97700 97750 4471 4053 88750 88800 3939 3571 91750 91800 4117 3733 94750 94800 4296 3894 97750 97800 4474 4056 88800 88850 3942 3574 91800 91850 4120 3735 94800 94850 4299 3897 97800 97850 4477 4059 88850 88900 3945 3576 91850 91900 4123 3738 94850 94900 4302 3900 97850 97900 4480 4061 88900 88950 3948 3579 91900 91950 4126 3741 94900 94950 4305 3902 97900 97950 4483 4064 88950 89000 3951 3582 91950 92000 4129 3743 94950 95000 4308 3905 97950 98000 4486 4067

$89000 $92000 $95000 $98000

$89000 $89050 $ 3954 $ 3584 $92000 $92050 $ 4132 $ 3746 $95000 $95050 $ 4311 $ 3908 $98000 $98050 $ 4489 $ 4069 89050 89100 3957 3587 92050 92100 4135 3749 95050 95100 4314 3910 98050 98100 4492 4072 89100 89150 3960 3590 92100 92150 4138 3751 95100 95150 4316 3913 98100 98150 4495 4075 89150 89200 3963 3592 92150 92200 4141 3754 95150 95200 4319 3916 98150 98200 4498 4077 89200 89250 3966 3595 92200 92250 4144 3757 95200 95250 4322 3918 98200 98250 4501 4080 89250 89300 3969 3598 92250 92300 4147 3759 95250 95300 4325 3921 98250 98300 4504 4083 89300 89350 3972 3601 92300 92350 4150 3762 95300 95350 4328 3924 98300 98350 4507 4085 89350 89400 3975 3603 92350 92400 4153 3765 95350 95400 4331 3927 98350 98400 4510 4088 89400 89450 3978 3606 92400 92450 4156 3768 95400 95450 4334 3929 98400 98450 4513 4091 89450 89500 3981 3609 92450 92500 4159 3770 95450 95500 4337 3932 98450 98500 4516 4094 89500 89550 3984 3611 92500 92550 4162 3773 95500 95550 4340 3935 98500 98550 4519 4096 89550 89600 3987 3614 92550 92600 4165 3776 95550 95600 4343 3937 98550 98600 4522 4099 89600 89650 3990 3617 92600 92650 4168 3778 95600 95650 4346 3940 98600 98650 4524 4102 89650 89700 3993 3619 92650 92700 4171 3781 95650 95700 4349 3943 98650 98700 4527 4104 89700 89750 3996 3622 92700 92750 4174 3784 95700 95750 4352 3945 98700 98750 4530 4107 89750 89800 3999 3625 92750 92800 4177 3786 95750 95800 4355 3948 98750 98800 4533 4110 89800 89850 4001 3627 92800 92850 4180 3789 95800 95850 4358 3951 98800 98850 4536 4112 89850 89900 4004 3630 92850 92900 4183 3792 95850 95900 4361 3953 98850 98900 4539 4115 89900 89950 4007 3633 92900 92950 4186 3794 95900 95950 4364 3956 98900 98950 4542 4118 89950 90000 4010 3636 92950 93000 4189 3797 95950 96000 4367 3959 98950 99000 4545 4120

$90000 $93000 $96000 $99000

$90000 $90050 $ 4013 $ 3638 $93000 $93050 $ 4192 $ 3800 $96000 $96050 $ 4370 $ 3962 $99000 $99050 $ 4548 $ 4123 90050 90100 4016 3641 93050 93100 4195 3803 96050 96100 4373 3964 99050 99100 4551 4126 90100 90150 4019 3644 93100 93150 4198 3805 96100 96150 4376 3967 99100 99150 4554 4129 90150 90200 4022 3646 93150 93200 4201 3808 96150 96200 4379 3970 99150 99200 4557 4131 90200 90250 4025 3649 93200 93250 4204 3811 96200 96250 4382 3972 99200 99250 4560 4134 90250 90300 4028 3652 93250 93300 4207 3813 96250 96300 4385 3975 99250 99300 4563 4137 90300 90350 4031 3654 93300 93350 4210 3816 96300 96350 4388 3978 99300 99350 4566 4139 90350 90400 4034 3657 93350 93400 4212 3819 96350 96400 4391 3980 99350 99400 4569 4142 90400 90450 4037 3660 93400 93450 4215 3821 96400 96450 4394 3983 99400 99450 4572 4145 90450 90500 4040 3662 93450 93500 4218 3824 96450 96500 4397 3986 99450 99500 4575 4147 90500 90550 4043 3665 93500 93550 4221 3827 96500 96550 4400 3988 99500 99550 4578 4150 90550 90600 4046 3668 93550 93600 4224 3830 96550 96600 4403 3991 99550 99600 4581 4153 90600 90650 4049 3671 93600 93650 4227 3832 96600 96650 4406 3994 99600 99650 4584 4155 90650 90700 4052 3673 93650 93700 4230 3835 96650 96700 4409 3997 99650 99700 4587 4158 90700 90750 4055 3676 93700 93750 4233 3838 96700 96750 4412 3999 99700 99750 4590 4161 90750 90800 4058 3679 93750 93800 4236 3840 96750 96800 4415 4002 99750 99800 4593 4164 90800 90850 4061 3681 93800 93850 4239 3843 96800 96850 4418 4005 99800 99850 4596 4166 90850 90900 4064 3684 93850 93900 4242 3846 96850 96900 4420 4007 99850 99900 4599 4169 90900 90950 4067 3687 93900 93950 4245 3848 96900 96950 4423 4010 99900 99950 4602 4172 90950 91000 4070 3689 93950 94000 4248 3851 96950 97000 4426 4013 99950 100000 4605 4174

OHIO TAX TABLES FOR 1998 ONLY 31

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that surplus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax and tax rate before and after reduction The crossed-out part of the table shows the tax and tax rate before reduction The amount shown in the shaded area is the tax and tax rate after reduction

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

1998 IT-1040EZ AND IT-1040 TAX TABLE NO 2

Taxpayers with Ohio taxable income of $100000 or more must use this table

Ohio taxable income (line 5 of Form IT-1040EZ or line 5 of Form IT-1040)

$0mdash 5000 $5000mdash 10000

$10000mdash 15000 $15000mdash 20000 $20000mdash 40000 $40000mdash 80000 $80000mdash 100000

$100000mdash 200000 over 200000

Ohio tax rate before reduction DO NOT USE

743 of Ohio taxable income

$ 3715 plus 1486 of excess over $ 5000

$ 11145 plus 2972 of excess over $ 10000

$ 26065 plus 3715 of excess over $ 15000

$ 44580 plus 4457 of excess over $ 20000

$ 133720 plus 5201 of excess over $ 40000

$ 341760 plus 5943 of excess over $ 80000

$ 460620 plus 69 of excess over $ 100000

$ 1150620 plus 75 of excess over $ 200000

1998 Ohio tax rate after reduction

673 of Ohio taxable income

$ 3365 plus 1347 of excess over $ 5000

$ 10100 plus 2694 of excess over $ 10000

$ 23570 plus 3368 of excess over $ 15000

$ 40410 plus 4040 of excess over $ 20000

$ 121210 plus 4715 of excess over $ 40000

$ 309810 plus 5388 of excess over $ 80000

$ 417570 plus 6255 of excess over $ 100000

$ 1043070 plus 6799 of excess over $ 200000

32

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 1998 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 your county board ofnumbers elections

ADAMS COUNTY Adams CountyOhio Valley Local SD 0101

ALLEN COUNTY 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 Ashland City SD 0301 Hillsdale Local SD 0302

Loudonville-Perrysville Ex Vil SD 0303 Mapleton Local SD 0304

ASHTABULA COUNTY 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 Alexander Local SD 0501 Athens City SD 0502 Federal Hocking Local SD 0503 Nelsonville-York City SD 0504 Trimble Local SD 0505

AUGLAIZE COUNTY 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 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 Eastern Local SD 0801 Fayetteville-Perry Local SD 0802 Georgetown Ex Vil SD 0803 Ripley Union Lewis Huntington Local SD 0804 Western Brown Local SD 0805

BUTLER COUNTY Edgewood City SD 0901 Fairfield City SD 0902 Hamilton City SD 0903 Lakota Local SD 0904

Madison Local SD 0905 MiddletownMonroe City SD 0906

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

CARROLL COUNTY Brown Local SD 1001 Carrollton Ex Vil SD 1002

CHAMPAIGN COUNTY 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 Mad River-Green Local SD 1201 Northeastern Local SD 1203 Northwestern Local SD 1204

Southeastern Local SD 1205 Springfield City SD 1206 Clark-Shawnee Local SD 1207 Tecumseh Local SD 1202

CLERMONT COUNTY 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 Blanchester Local SD 1401 Clinton-Massie Local SD 1402 East Clinton Local SD 1403 Wilmington City SD 1404

COLUMBIANA COUNTY 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 Coshocton City SD 1601 Ridgewood Local SD 1602 River View Local SD 1603

CRAWFORD COUNTY 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 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 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 Ayersville Local SD 2001

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

Northeastern Local SD 2005

DELAWARE COUNTY Big Walnut Local SD 2101 Buckeye Valley Local SD 2102

Delaware City SD 2103 Olentangy Local SD 2104

ERIE COUNTY 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 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 Miami Trace Local SD 2401 Washington Court House City SD 2402

FRANKLIN COUNTY 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 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

School district income tax in effect for 1998

33

GALLIA COUNTY Gallia County Local SD 2701 Gallipolis City SD 2702

GEAUGA COUNTY 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 Beavercreek City SD 2901

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

Sugarcreek Local SD 2905 Xenia City SD2906

Yellow Springs Ex Vil SD 2907

GUERNSEY COUNTY Cambridge City SD3001 East Guernsey Local SD3002 Rolling Hills Local SD 3003

HAMILTON COUNTY Cincinnati City SD3101 Deer Park Community City SD3102 Finneytown Local SD 3103 Forest Hills Local SD 3104 Indian Hill Ex Vil SD 3106 Lockland City SD 3107 Loveland City SD 3108 Madeira City SD 3109 Mariemont City SD3110 Mount Healthy City SD3111 North College Hill City SD 3112 Northwest Local SD 3113 Norwood City SD 3114 Oak Hills Local SD3115 Princeton City SD 3116 Reading Community City SD3117 Southwest Local SD 3118 St Bernard-Elmwood Place City SD 3119 Sycamore Community City SD 3120 Three Rivers Local SD 3121 Winton Woods City SD3105

Wyoming City SD 3122

HANCOCK COUNTY Arcadia Local SD 3201

Arlington Local SD3202 Cory-Rawson Local SD3203

Findlay City SD 3204 Liberty-Benton Local SD 3205 McComb Local SD 3206

Van Buren Local SD3207 Vanlue Local SD3208

HARDIN COUNTY Ada Ex Vil SD3301 Hardin Northern Local SD 3302 Kenton City SD3303 Ridgemont Local SD 3304

Riverdale Local SD3305 Upper Scioto Valley Local SD 3306

HARRISON COUNTY Conotton Valley Union Local SD 3401 Harrison Hills City SD 3402

HENRY COUNTY Holgate Local SD 3501 Liberty Center Local SD3502

Napoleon Area City SD3503 Patrick Henry Local SD3504

HIGHLAND COUNTY Bright Local SD3601 Fairfield Local SD 3602 Greenfield Ex Vil SD 3603

Hillsboro City SD 3604 Lynchburg-Clay Local SD3605

HOCKING COUNTY Logan-Hocking Local SD3701

HOLMES COUNTY East Holmes Local SD3801 West Holmes Local SD 3802

HURON COUNTY Bellevue City SD 3901 Monroeville Local SD 3902

New London Local SD 3903 Norwalk City SD 3904 South Central Local SD3905 Western Reserve Local SD3906

Willard City SD 3907

JACKSON COUNTY Jackson City SD4001 Oak Hill Union Local SD 4002 Wellston City SD4003

JEFFERSON COUNTY Buckeye Local SD 4101 Edison Local SD 4102 Indian Creek Local SD 4103 Steubenville City SD 4104 Toronto City SD 4105

KNOX COUNTY Centerburg Local SD 4201 Danville Local SD 4202

East Knox Local SD 4203 Fredericktown Local SD4204 Mount Vernon City SD4205 LAKE COUNTY Fairport Harbor Ex Vil SD 4301 Kirtland Local SD4302 Madison Local SD 4303 Mentor Ex Vil SD4304 Painesville City Local SD4305 Painesville Township Local SD 4306 Perry Local SD 4307 Wickliffe City SD 4308 Willoughby-Eastlake City SD 4309

LAWRENCE COUNTY Chesapeake Union Ex Vil SD 4401 Dawson-Bryant Local SD4402 Fairland Local SD4403 Ironton City SD4404 Rock Hill Local SD 4405 South Point Local SD 4406 Symmes Valley Local SD4407

LICKING COUNTY Granville Ex Vil SD 4501 Heath City SD4502 Johnstown-Monroe Local SD 4503 Lakewood Local SD 4504 Licking Heights Local SD 4505

Licking Valley Local SD4506 Newark City SD 4507

North Fork Local SD 4508 Northridge Local SD 4509 Southwest Licking Local SD4510

LOGAN COUNTY Bellefontaine City SD4601 Benjamin Logan Local SD 4602 Indian Lake Local SD4603

Riverside Local SD4604

LORAIN COUNTY Amherst Ex Vil SD4701 Avon Lake City SD 4702 Avon Local SD 4703 Clearview Local SD4704 Columbia Local SD 4705 Elyria City SD4706 Firelands Local SD 4707 Keystone Local SD 4708 Lorain City SD4709 Midview Local SD4710 North Ridgeville City SD 4711

Oberlin City SD 4712 Sheffield-Sheffield Lake City SD4713

Wellington Ex Vil SD4715

LUCAS COUNTY Anthony Wayne Local SD4801 Maumee City SD 4802 Oregon City SD 4803 Ottawa Hills Local SD4804 Springfield Local SD 4805 Sylvania City SD 4806 Toledo City SD 4807 Washington Local SD4808

School district income tax in effect for 1998

MADISON COUNTY Jefferson Local SD 4901

Jonathan Alder Local SD4902 London City SD4903 Madison-Plains Local SD 4904

MAHONING COUNTY Austintown Local SD 5001 Boardman Local SD 5002 Campbell City SD5003 Canfield Local SD 5004 Jackson-Milton Local SD 5005 Lowellville Local SD5006 Poland Local SD 5007 Sebring Local SD5008 South Range Local SD 5009 Springfield Local SD 5010 Struthers City SD5011 West Branch Local SD 5012 Western Reserve Local SD5013 Youngstown City SD5014

MARION COUNTY Elgin Local SD 5101 Marion City SD5102 Pleasant Local SD5103 Ridgedale Local SD5104 River Valley Local SD 5105

MEDINA COUNTY Black River Local SD5201 Brunswick City SD 5202 Buckeye Local SD 5203 Cloverleaf Local SD 5204 Highland Local SD 5205 Medina City SD 5206 Wadsworth City SD5207

MEIGS COUNTY Eastern Local SD 5301 Meigs Local SD 5302 Southern Local SD5303

MERCER COUNTY Celina City SD5401 Coldwater Ex Vil SD5402 Fort Recovery Local SD 5406

Marion Local SD 5403 Parkway Local SD 5405

St Henry Consolidated Local SD 5407

MIAMI COUNTY Bethel Local SD5501

Bradford Ex Vil SD 5502 Covington Ex Vil SD5503 Miami East Local SD 5504

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

Tipp City Ex Vil SD 5508 Troy City SD5509

MONROE COUNTY Switzerland of Ohio Local SD 5601

MONTGOMERY COUNTY Brookville Local SD 5701 Centerville City SD5702 Dayton City SD5703 Huber Heights City SD5715 Jefferson Township Local SD 5704 Kettering City SD 5705 Mad River Local SD5706 Miamisburg City SD5707

New Lebanon Local SD 5708 Northmont City SD5709 Northridge Local SD5710 Oakwood City SD5711 Trotwood-Madison City SD 5712

Valley View Local SD5713 Vandalia-Butler City SD5714 West Carrollton City SD5716

MORGAN COUNTY Morgan Local SD 5801

MORROW COUNTY Cardington-Lincoln Local SD 5901

Highland Local SD 5902 Mount Gilead Ex Vil SD 5903 Northmor Local SD 5904

34

MUSKINGUM COUNTY East Muskingum Local SD6001 Franklin Local SD6002 Maysville Local SD 6003 Tri-Valley Local SD 6004 West Muskingum Local SD 6005 Zanesville City SD6006

NOBLE COUNTY Caldwell Ex Vil SD 6101 Noble Local SD 6102

OTTAWA COUNTY Benton-Carroll-Salem Local SD6201 Danbury Local SD 6202 Genoa Area Local SD6203 Middle Bass Local SD6204 North Bass Local SD 6205 Port Clinton City SD6206 Put-In-Bay Local SD 6207

PAULDING COUNTY Antwerp Local SD 6301 Paulding Ex Vil SD 6302 Wayne Trace Local SD6303

PERRY COUNTY Crooksville Ex Vil SD6401 New Lexington City SD 6402 Northern Local SD6403 Southern Local SD6404

PICKAWAY COUNTY Circleville City SD 6501 Logan Elm Local SD 6502

Teays Valley Local SD6503 Westfall Local SD6504

PIKE COUNTY Eastern Local SD 6601 Scioto Valley Local SD 6602 Waverly City SD6603 Western Local SD6604

PORTAGE COUNTY Aurora City SD 6701 Crestwood Local SD6702 Field Local SD6703 James A Garfield Local SD 6704 Kent City SD6705 Ravenna City SD 6706 Rootstown Local SD6707 Southeast Local SD6708 Streetsboro City SD 6709 Waterloo Local SD 6710 Windham Ex Vil SD6711

PREBLE COUNTY College Corner Local SD 6801

National Trail Local SD 6802 Eaton City SD 6803 Preble Shawnee Local SD 6804

Twin Valley Community Local SD6805 Tri-County North Local SD6806

PUTNAM COUNTY Columbus Grove Local SD6901 Continental Local SD 6902

Jennings Local SD 6903 Kalida Local SD 6904

Leipsic Local SD 6905 Miller City-New Cleveland Local SD 6906 Ottawa-Glandorf Local SD6907

Ottoville Local SD6908 Pandora-Gilboa Local SD6909

RICHLAND COUNTY Clear Fork Valley Local SD 7001 Crestview Local SD7002 Lexington Local SD7003 Lucas Local SD7004 Madison Local SD 7005 Mansfield City SD 7006 Ontario Local SD7009

Plymouth Local SD7007 Shelby City SD 7008

ROSS COUNTY Adena Local SD7101 Chillicothe City SD7102 Huntington Local SD7103 Paint Valley Local SD 7104

Scioto Valley Local SD 7105 Union-Scioto Local SD7106 Zane Trace Local SD 7107

SANDUSKY COUNTY Clyde-Green Springs Ex Vil SD7201

Fremont City SD7202 Gibsonburg Ex Vil SD7203 Lakota Local SD 7204 Woodmore Local SD 7205

SCIOTO COUNTY Bloom-Vernon Local SD7301 Clay Local SD7302 Green Local SD 7303 Minford Local SD7304 New Boston Local SD 7305 Northwest Local SD 7306 Portsmouth City SD7307 Valley Local SD 7308 Washington-Nile Local SD7309 Wheelersburg Local SD7310

SENECA COUNTY Bettsville Local SD7401

Fostoria City SD 7402 Hopewell-Loudon Local SD7403

New Riegel Local SD 7404 Old Fort Local SD 7405 Seneca East Local SD7406 Tiffin City SD 7407

SHELBY COUNTY Anna Local SD 7501

Botkins Local SD7502 Fairlawn Local SD7503 Fort Loramie Local SD7504 Hardin-Houston Local SD 7505

Jackson Center Local SD7506 Russia Local SD 7507

Sidney City SD 7508

STARK COUNTY Alliance City SD7601 Canton City SD7602 Canton Local SD7603 Fairless Local SD7604 Jackson Local SD 7605 Lake Local SD 7606 Louisville City SD 7607 Marlington Local SD 7608

Massillon City SD7609 Minerva Local SD7610 North Canton City SD 7611 Northwest Local SD 7612 Osnaburg Local SD7613 Perry Local SD 7614 Plain Local SD7615 Sandy Valley Local SD 7616 Tuslaw Local SD 7617

SUMMIT COUNTY Akron City SD 7701 Barberton City SD 7702 Copley-Fairlawn City SD 7703 Coventry Local SD 7704 Cuyahoga Falls City SD 7705 Green Local SD 7707 Hudson Local SD7708 Manchester Local SD 7706 Mogadore Local SD7709 Nordonia Hills City SD 7710 Norton City SD 7711 Revere Local SD7712 Springfield Local SD 7713 Stow-Munroe Falls City SD 7714 Tallmadge City SD 7715 Twinsburg City SD 7716 Woodridge Local SD 7717

TRUMBULL COUNTY Bloomfield-Mespo Local SD7801 Bristol Local SD 7802 Brookfield Local SD7803 Champion Local SD 7804 Girard City SD7807 Howland Local SD 7808 Hubbard Ex Vil SD7809 Joseph Badger Local SD7810 LaBrae Local SD 7811 Lakeview Local SD 7812 Liberty Local SD 7813

School district income tax in effect for 1998

Lordstown Local SD7814 Maplewood Local SD 7815 Mathews Local SD 7806 McDonald Local SD 7816 Newton Falls Ex Vil SD 7817 Niles City SD7818 Southington Local SD7819 Warren City SD 7820 Weathersfield Local SD7821

TUSCARAWAS COUNTY Claymont City SD7901 Dover City SD 7902 Garaway Local SD7903 Indian Valley Local SD 7904 Newcomerstown Ex Vil SD 7905 New Philadelphia City SD7906 Strasburg-Franklin Local SD7907 Tuscarawas Valley Local SD 7908

UNION COUNTY Fairbanks Local SD 8001

Marysville Ex Vil SD 8002 North Union Local SD8003

VAN WERT COUNTY Crestview Local SD8101 Lincolnview Local SD8102 Van Wert City SD8104

VINTON COUNTY Vinton County Local SD 8201

WARREN COUNTY Carlisle Local SD8301 Franklin City SD8304 Kings Local SD8303 Lebanon City SD 8305 Little Miami Local SD8306 Mason City SD 8307 Springboro Community City SD 8302 Wayne Local SD8308

WASHINGTON COUNTY Belpre City SD8401 Fort Frye Local SD 8402 Frontier Local SD 8403 Marietta City SD8404 Warren Local SD 8405 Wolf Creek Local SD 8406

WAYNE COUNTY Chippewa Local SD8501 Dalton Local SD 8502 Green Local SD 8503 North Central Local SD8504

Northwestern Local SD 8505 Orrville City SD8506 Rittman Ex Vil SD8507 Southeast Local SD8508 Triway Local SD8509 Wooster City SD8510

WILLIAMS COUNTY Bryan City SD8601

Edgerton Local SD 8602 Edon-Northwest Local SD8603 Millcreek-West Unity Local SD8604 Montpelier Ex Vil SD8605 North Central Local SD8606

Stryker Local SD 8607

WOOD COUNTY Bowling Green City SD8701

Eastwood Local SD 8702 Elmwood Local SD8703

Lake Local SD 8704 North Baltimore Local SD8705 Northwood Local SD8706 Otsego Local SD8707

Perrysburg Ex Vil SD 8708 Rossford Ex Vil SD 8709

WYANDOT COUNTY Carey Ex Vil SD 8801

Mohawk Local SD8802 Upper Sandusky Ex Vil SD8803

35

To Determine the School District of Residence

COUNTY BOARD OF ELECTIONS

Adams 937-544-2633 Allen 419-223-8530 Ashland 419-282-4224 Ashtabula 440-576-6915

Athens 740-592-3201 Auglaize 419-738-9231 Belmont 740-676-1025 Brown 937-378-3008

Butler 513-887-3700 Carroll 330-627-2610 Champaign 937-652-1369 Clark 937-328-2491 2492 2604

Clermont 513-732-7275 Clinton 937-382-3537 Columbiana 330-424-1448 Coshocton 740-622-1117

Crawford 419-562-8721 Cuyahoga 216-443-3200 Darke 937-548-1835 Defiance 419-782-2906 8543

Delaware 740-368-1780 Erie 419-627-7601 Fairfield 740-687-7000 Fayette 740-335-1190

Franklin 614-462-3100 Fulton 419-335-6841 Gallia 740-446-1600 Geauga 440-285-2222 ext 5930

Greene 937-376-7470 Guernsey 740-432-2680 Hamilton 513-632-7031 Hancock 419-422-3245

Hardin 419-674-2211 Harrison 740-942-8866 Henry 419-592-7956 Highland 937-393-9961

Hocking 740-380-8683 Holmes 330-674-5921 Huron 419-668-8238 Jackson 740-286-2905

Jefferson 740-283-8522 Knox 740-397-2188 Lake 440-350-2700 Lawrence 740-532-0444

Call the County Board of Elections

COUNTY

Licking Logan Lorain Lucas

Madison Mahoning Marion Medina

Meigs Mercer Miami Monroe

Montgomery Morgan Morrow Muskingum

Noble Ottawa Paulding Perry

Pickaway Pike Portage Preble

Putnam Richland Ross Sandusky

Scioto Seneca Shelby Stark

Summit Trumbull Tuscarawas Union

Van Wert Vinton Warren Washington

Wayne Williams Wood Wyandot

BOARD OF ELECTIONS

740-349-8683 937-599-7255 440-244-3186 440-322-8228 419-213-4001

740-852-9424 330-783-2474 740-387-9631 330-722-9278

740-992-2697 419-586-2215 937-332-6926 740-472-0929

937-225-5656 740-962-3116 419-946-4026 740-455-7120

740-732-2057 419-734-6880 419-399-8230 740-342-2134

740-474-1100 8077 740-947-4512 2039 330-297-3511 937-456-8117

419-523-3343 419-774-5530 740-775-2350 419-334-6180

740-353-4178 419-447-4424 937-498-7207 330-438-8683

330-643-5200 330-369-4050 330-343-8819 937-642-2836

419-238-4192 740-596-5855 513-695-1358 740-374-6828

330-287-5480 419-636-1854 419-354-9120 419-294-1226

36 70998

n

n

I I I

I I I I

I I I I I I

I I I I I I I I

I I I

I I I I

I I I I

I I I I I

1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 i i 1 1 1

- 111111111111

IT-10 OHIO Information Notice 1998 For the year January 1-December 31 1998 or other taxable year beginning ________________________ 1998 and ending ________________________ 19_____

TY

PE

OR

PR

INT

TY

PE O

R P

RIN

T

Your first name Initial Last name Your social security number Filing Statusmdashcheck only one

n Single Notice

n Joint Notice

If a joint notice spousersquos first name Initial Last name Spousersquos social security number

Home address (number and street) PLACE LABEL HERE Apt No Ohio county

City town or post office state and ZIP code Ohio Public School District Number

s

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 7

I AM NOT REQUIRED TO FILE A 1998 OHIO INCOME TAX RETURN BECAUSE

1 I MOVED OUT OF THE STATE OF OHIO IN 1997 AND HAD NO INCOME IN OHIO DURING 1998

I MOVED TO ______________________________ DATE MOVED ______________________________

2 IN 1998 I WAS A RESIDENT OF ONE OF THE FOLLOWING STATES (CIRCLE STATE) KENTUCKY INDIANA WEST VIRGINIA MICHIGAN OR PENNSYLVANIA AND I 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 WE MAY ASK YOU LATER ON 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 1998

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)

OHIO IT-40P 1998PINCOME TAX PAYMENT VOUCHER Please use UPPER CASE letters to print the first three letters of

Taxpayerrsquos last name Spousersquos last name Your first name Initial Last name

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

(if joint filing)

Your Social Security Number

Spousersquos Number

(if joint filing)

Dollars Cents Return this voucher with check or money order payable to TREASURER OF STATE OF OHIO and mail to AMOUNT OF OHIO DEPrsquoT OF TAXATION PO BOX 182131 COLUMBUS OHIO 43218-2131 PAYMENT

s $

37

HOW TO GET OHIO TAX INFORMATION Do you want information by telephone - FAST FAST (Fast Answers about State Taxes) is an auto-mated phone system where you can get the status of your 1998 refund or get answers to the 23 most fre-quently asked tax questions Recorded tax information will be available 24 hours a day seven days a week

How do I use FAST to get refund information You can check on the status of your 1998 Ohio Income Tax refund by calling toll free 1-800-282-1784 You will be required to provide your social security number and your refund amount We will then tell you if your refund has been processed and when you can expect your refund Refund information will occasionally not be available due to system maintenance Refund pro-cessing takes from six to eight weeks You are limited to one refund information call every three days

Do you want to access us on the Internet Visit the State of Ohio Internet Web Site at wwwstateohustax You can get answers to the 23 most frequently asked tax questions as well as tax forms Publications Information Releases Tax Rules and Statistics

Do you want to visit us in person The addresses for our district offices are found on page 39 of this booklet

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 to a tax question If you write be sure to include your social security number Our address is found on page 39 of this booklet

How do I use FAST to answer a tax question You can listen to answers for the following 23 most frequently asked questions by calling toll free 1-800-282-1780 A pre-recorded message will follow each

Forms Information bull Where can I pick up Ohio income tax forms bull How can I get a copy of my Ohio income tax return bull What should I do if I need a paper copy of my

Telefile return

Filing Requirements bull I moved into Ohio last year How do I file bull How can I get an extension of time to file my Ohio

income tax return bull Where do I send my Ohio income tax return bull I never received a W-2 form What do I do bull What should I do if I need to correct my Telefile

return bull What should I do if the IRS examined and changed

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

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

an Ohio return bull Can my children claim themselves on their Ohio

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

Refund Problems bull I moved since I filed my Ohio return How can I get

my refund bull My spouse passed away but my refund check has

both our names on it What should I do bull Irsquom due a refund Do I still need to file an Ohio

income tax return bull Irsquove either lost my refund check or it was stolen

What should I do

Payment Information bull Why was my Ohio withholding disallowed bull Should I file my Ohio income tax return even though

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

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

income taxes bull Can I pay my taxes with a credit card

Ohio School District Information bull How do I find out what school district I live in bull What do I do if my employer mistakenly withheld

Ohio school district income tax

38

ii11imi111 11111 11 11 111 1

0

TAXPAYER ASSISTANCE

By Internet STATE OF OHIO INTERNET WEBSITE

Tax Forms Instructions wwwstateohustax FAST Tax Questions

By Phone TOLL FREE TELEPHONE NUMBERS

Toll Free 24 Hour Refund Hotline 1-800-282-1784 Toll Free Form Requests 1-800-282-1782 Toll Free Tax Questions 1-800-282-1780

Walk-in Ohio Department of Taxation District Office Locations Walk-in services are available at all office locations Monday through Friday 800 am to 500 pm

AKRON DISTRICT OFFICE CINCINNATI DISTRICT OFFICE CLEVELAND DISTRICT OFFICE 161 South High Street 900 Dalton Avenue at West 8th Street 615 West Superior Avenue Suite 501 Cincinnati Ohio 45203-1171 Fifth Floor Room 570 Akron Ohio 44308-1600 Cleveland Ohio 44113-1891

COLUMBUS DISTRICT OFFICE DAYTON DISTRICT OFFICE LIMA DISTRICT OFFICE 1880 East Dublin-Granville Road Centre City Offices 1303 Bellefontaine Avenue Columbus Ohio 43229-3529 15 East Fourth Street Room 510 Lima Ohio 45804-3199

Dayton Ohio 45402-2162

TOLEDO DISTRICT OFFICE YOUNGSTOWN DISTRICT OFFICE ZANESVILLE DISTRICT OFFICE One Government Center Stambaugh Building 601 Underwood Street Suite 1400 44 Federal Plaza Central 300 Zanesville Ohio 43701-3786 Toledo Ohio 43604-2232 Youngstown Ohio 44503-1651

Written Ohio Department of Taxation Taxpayer Services Mailing address

Ohio Department of Taxation Taxpayer ServiceCentral Registration Division Taxpayer Services Response Section PO Box 182382 Columbus Ohio 43218-2382

For Deaf Hard of Hearing or Speech Impaired who use TTY or TDD only Please contact the Ohio Relay Service at 1-800-750-0750 and give the Communication Assistant the Ohio Department of Taxation telephone number that you wish to contact

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 loca-tions in your area call the Internal Revenue Service at 1-800-829-1040 If you received an Ohio andor Federal income tax pack-age in the mail take them with you when you go for help

The Ohio Department of Taxation is an Equal Opportunity Employer

39

OHIO Department of Taxation Columbus Ohio 43270

  • Untitled
    • 2
Page 10: Individual Income Tax · Individual Income Tax Forms and Instructions This booklet contains 2 copies of Form IT-1040, the standard Ohio income tax form AND Form IT-1040 EZ, the short

0

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

Personal and Dependent Exemption Worksheet Line 1 Personal exemption for yourself 950 Line 2 If joint return enter $950 for your

spouse Line 3 Number of dependents that you

claim _____ times $1050 Line 4 Total of lines 1 2 and 3 Enter the amount shown on line 4 of this worksheet on line 4 of your form IT-1040EZ

1 $________

2 $________

3 $________ 4 $________

Enter the amount from your 1998 federal income tax return

Use Form 1040 line 33 OR Form 1040A line 18 OR Form 1040EZ line 4 OR Form 1040-TEL adjusted gross income

STOP In all cases your line 1 must match your federal adjusted gross income reported on your federal

income tax return There are no exceptions to this requirement

EZ Line 2 mdash State or Municipal Overpayments

Deduct on line 2 the amount of state and municipal income tax overpayments appearing on line 10 of your Federal Form 1040

EZ Line 3 mdash Ohio Adjusted Gross Income

Deduct line 2 from line 1

EZ Line 4 mdash Exemptions and Dependents

Personal Exemption for You and Your Spouse You get a personal exemption of $950 for yourself and an additional $950 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

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 tax return You get a $1050 deduction for each dependent exemption Note that the amount allowed for a dependent exemption is differ-ent than the amount allowed for a personal exemption Write the number of your dependents on line 3 of the personal and dependent worksheet

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 parentsrsquo Ohio tax return may claim the $950 personal exemption on their own Ohio tax return and their parents may use the $1050 dependent exemption for that same child on the par-entsrsquo Ohio tax return

EZ Line 5 mdash Ohio Taxable Income

Subtract line 4 from line 3 If the amount on line 4 is larger than line 3 enter ldquo0rdquo on line 5 You do not owe any Ohio income tax If you had Ohio tax withheld you must complete the rest of the return to get a refund

EZ Line 6 mdash Ohio Tax before Credits

Figure your tax on your Ohio taxable income using the tax tables on pages 22 through 32 If your taxable income is less than $100000 your tax

has been figured for you as shown in Table 1 If your taxable income is $100000 or more you must

use Table 2

EZ Line 7 mdash Exemption Credit

Multiply your total number of personal and dependent exemptions by $20 and enter the amount on line 7

EZ Line 8 mdash Tax less Exemption

Subtract line 7 from line 6 If your total credit on line 7 is larger than your tax on

line 6 enter a ldquo0rdquo on line 8 and line 10

EZ Line 9 mdash Joint Filing Credit

If you are a married couple filing a joint Ohio income tax return you may be entitled to a joint filing credit You can take this credit only if each spouse has Ohio Adjusted Gross Income of $500 or more not counting income from interest dividends royalties rents capital gains and state or munici-pal income tax refunds Find your Ohio taxable income in the first column on the following page The second column then tells you what percent of your tax on line 8 will be your Joint Filing Credit Multiply your tax by this percent and enter the amount on line 9 Enter the percent in the space provided

10

ii DIVISION OF

WILDLIFE

Natural Areas

~bullI5J bull Check Us

EZ Line 9 mdash Joint Filing Credit Contrsquod

If you do not qualify for the Joint Filing Credit enter ldquo0rdquo on line 9

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 8 More than $25000

but not more than $50000 15 of line 8 More than $50000

but not more than $75000 10 of line 8 More than $75000 5 of line 8 The credit is limited to a maximum of $650

EXAMPLE If your Ohio taxable income on line 5 was $23000 AND the tax amount on line 8 is $48600 THEN the Joint Filing Credit will be $48600 X 20 = $9720

If either spouse does not have a W-2 form showing $500 or more of Ohio income you must attach a separate statement to your return explaining what the income is

EZ Line 10 mdash Tax less Joint Filing Credit

Subtract line 9 from line 8

EZ Line 11 mdash Ohio Tax Withheld

Enter the total amount of Ohio tax withheld This is shown normally on your tax statement (W-2 W-2G or 1099R) Form(s) in box 18 ATTACH READABLE STATE copies of your W-2

W-2G OR 1099R Forms to the front of Form IT-1040EZ You cannot claim taxes withheld for another state or a

city or a school district on the Ohio return

EZ Line 12 mdash Refund

If line 11 is larger than line 10 you have a refund Subtract line 10 from line 11 and enter the amount of your refund on line 12

CAUTION If you move after filing your tax return and you are expecting a refund notify the Post Office servic-ing your old address Fill out a change of address form at the Post Office

EZ Line 13 mdash Amount You Owe

If line 10 is larger than line 11 you owe more tax Subtract line 11 from line 10 and enter the tax you owe on line 13

Caution You may be charged interest penalty for not paying enough tax during the year You may have to pay an interest penalty if the Amount You Owe (line 13) is more than $300 and both of the following apply

The amount of your 1998 Ohio tax withheld (line 11) is less than 90 of your 1998 tax (line 10) less $300 and

The amount of your 1998 Ohio tax withheld was less than 100 of your 1997 tax (line 14 1997 IT-1040 or line 2 1997 IT-1040EZ) less $300

If you owe an interest penalty you may choose to have us calculate the interest penalty for you and we will send you a bill However if you want to figure your interest penalty yourself on the Ohio Form IT-2210 you must file the stan-dard Form IT-1040 to do so

EZ Line 14 and 15 mdash Wildlife and Natural Areas Donations Checkoff

If you have a refund on line 12 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 confidentiality of your tax return these programs cannot know who donates and are therefore unable to thank you directly for your dona-tions They wish to express their sincere appreciation to those taxpayers who supported the protection of Ohiorsquos natural her-itage last year

Line 14 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 and conduct research projects of critical importance to wildlife populations

Line 15 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 Give nature a chance -support natural areas CAUTION You should not deduct the amount of your donation from your refund Any donations shown will automatically reduce the amount of the refund that will be sent to you If you decide to donate this decision is final If you do not wish to donate leave lines 14 and 15 blank If you do not have a refund on line 12 but you want to donate to protect Ohiorsquos natural heritage DONrsquoT DO IT ON YOUR INCOME TAX FORM A more complete explanation of the Natural Areas and Wildlife checkoff donations including how to donate when you donrsquot have a refund can be found in the IT-1040 line instruction for lines 21 and 22 on pages 14 and 15

11

0

950

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

Enter the amount from your 1998 federal income tax return

Use Form 1040 line 33 OR Form 1040A line 18 OR Form 1040EZ line 4 OR Form 1040-Tel adjusted gross income

In all cases your line 1 must match your federalSTOP 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 45) on the back of the return has a list of additions and deductions to your Ohio income Turn to pages 16 17 and 18 and read the additions required and the deductions to which you may be entitledbull 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 45 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 $950 for yourself and an additional $950 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

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 a $1050 deduction for each dependent exemption Note that the amount allowed for a dependent exemption is different than the amount allowed for a personal exemption Write the number of your dependents on line 3 of the person-al and dependent exemption worksheet

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 parentsrsquo Ohio tax return may claim the $950 personal exemption on their own Ohio tax return and their parents may use the $1050 dependent exemption for that same child on the par-entsrsquo Ohio tax return

Personal and Dependent Exemption Worksheet Line 1 Personal Exemption for yourself 1 $________ Line 2 If joint return enter $950 for your

spouse 2 $________ Line 3 Number of dependents that you

claim _____ times $1050 3 $________ Line 4 Total of lines 1 2 and 3 4 $________ Enter the amount shown on line 4 of this worksheet on line 4 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 22 through 32 bull If your taxable income is less than $100000 your tax has

been figured for you as shown in Table 1 on pages 22 through 31 or you may use Table 2 on page 32

bull If your taxable income is $100000 or more you must use Table 2 on page 32 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 19and 20 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 53 onto line 7 bull If you have no credits from Schedule B enter ldquo0rdquo on line 7

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 and line 14

12

0

0

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 below The second col-umn 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 pro-vided This credit is limited to a maximum of $650

If you have deducted an amount on Schedule A ofSTOP your Ohio return you may not be entitled to the joint filing credit unless each spouse has other sources of qual-ifying income totaling $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 not qualify for Ohiorsquos joint filing credit However if Mary had another source of qualifying income of $500 or more not deducted in Schedule A the Brownrsquos would qualify for the credit mdash If you do not qualify for the Joint Filing Credit enter ldquo0rdquo on line 11 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 $48600 THEN The Joint Filing Credit will be $48600

x 20 $9720 = 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 21 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 ldquoSrdquo corporation or a limited liability compa-ny you may qualify for a business credit Nonrefundable business credits must be calculated on Schedule E (available at any of our offices listed on page 39 of this booklet) A refundable Jobs Credit is available for qualifying businesses See the instructions for line 17a for further information NONREFUNDABLE BUSINESS CREDITS INCLUDE bull Credits for manufacturing bull Enterprise Zone Credits

investments bull Credits for Child Care 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 If your total credits on line 13 are more or equal to your tax on line 12 enter ldquo0rdquo on line 14

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 W-2G or 1099R) Form(s) in box 18bull ATTACH READABLE STATE copies of your W-2

W-2G 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 1998 and Amount of 1997 Overpayment Credited to 1998

Enter the total estimated income tax payments submitted on your 1998 Form IT-1040ES including payments made on Form IT-40P plus any overpayment you credited to 1998 from your 1997 IT-1040 line 23

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

Line 17a 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 17a 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

1313

0

ik DIVISION OF

WILDLIFE

Natural Areas

~middotI~ - Check Us

Line 17b mdash Refundable Pass-Through Entity Credits

If you are a direct or indirect investor in a pass-through enti-ty that filed and paid Ohio tax on Form IT-4708 (Master Return for Pass-through Entities) or Form IT-1140 you should enter the amount of tax paid on your behalf Investors who claim this credit for taxes paid on their behalf must attach Federal K-1rsquos which reflect the amount of Ohio tax paid The K-1 should show the amount of the distributive share of income the amount of Ohio tax paid the legal name of the entity and the entityrsquos federal employer identification num-ber (FEIN) Enter the total of lines 17a and 17b on line 17

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 1998 Ohio tax withheld including pass-through entity tax withheld (lines 15 and 17b 1998 IT-1040) is less than both of the fol-lowingbull 90 of your 1998 Ohio income tax (line 14 1998 IT-

1040) less $300 andbull 100 of your 1997 Ohio income tax (line 14 1997 IT-

1040 or line 2 1997 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 find that you owe an interest penalty we will send you a bill mdash but see ldquolowering your interest 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 1998 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 returnbull 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

If you have an overpayment on line 20 of your 1998STOP Form IT-1040 but 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 1999) or the net amount on line 24

Line 21 and 22 mdash Wildlife and Natural Areas Checkoff

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 and conduct research projects of critical importance to wildlife populations Donations to this fund have enabled the Division of Wildlife to increase the number of nesting bald eagles reintroduce river otters peregrine falcons paddlefish and trumpeter swans With 127 animals classifed as endangered in the state and crit-ical habitat being lost to development the effort is far from fin-ished Please join us in securing a future for wildlife currently in jeop-ardy by making a donation Your financial help will benefit native wildlife and enhance the quality of life for all Ohioans

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

14

0

0

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

A donation will reduce the amount of the refundSTOP 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 nature preserves scenic rivers

and endangered species protection make your check out to Natural Areas and Preserves Special Account

bull If you want to donate to endangered wildlife species and biodiversity projects make your check out to Nongame and Endangered Wildlife 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 1999 Estimated Income Tax

You may apply part or all of your overpayment on line 20 to your 1999 Ohio Income Tax Enter on line 23 the amount of the overpayment that you want to apply to 1999 However if you want to credit your entire overpayment to 1999 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

If you move after filing your tax return and you areSTOP expecting a refund notify the Post Office serving

your old address Fill out a change of address form for the Post Office

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

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

ccedilccedil

15

0

0

Schedule AmdashAdjustments to Income Additions

Line 25 mdash Government Interest or Dividends from Other States

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

Line 26 mdash US Government ObligationsComplex Trust Income

Enter interest or dividends on obligations of the United States government that are exempt from federal taxation but not exempt from state taxation Attach an explanation Also 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 27 mdash Pass-Through Entity Addback

Add any Form IT-1140 taxes shown on your Federal K-1rsquos

Line 28 mdash Losses on Ohio Public Obligations

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

Line 29 mdash Non-qualifying Medical Savings Account Withdrawals

SEE WORKSHEET ON PAGE 18

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

Deductions Any amounts deducted on lines 31 through 43 mustSTOP be included in your Federal Adjusted Gross Income

line 1 of the Ohio Return

Line 31 mdash Federal Interest and Dividends

Enter interest income (included in line 1) from obligations issued by the United States government or its possessionster-ritories 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 list-ing Examples of interest income that are not deductible bull Interest paid by the IRS on a federal income tax refundbull 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 you were a full year resident of one of these states bull your only source of income was from wages salaries tips

or commissions and bull you did not have Ohio tax withheld

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 line 32

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 nonresident credit in Schedule D

Note Residents of these neighboring states who work in Ohio should complete Form IT-4NR and give it to their employer to stop Ohio withholding for 1999

Wages salaries tips and commissions earned bySTOP Ohio residents in these neighboring 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 the amount withheld for the other state on line 15

Line 33 mdash State or Municipal Refund

Deduct on line 33 the amount of state and municipal income tax overpayments appearing on line 10 of your Federal Form 1040

Line 34 mdash Disability and Survivorship Benefits

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 considered retirement or pension benefits and are no longer deductible (See instructions for line 46 for the proper treat-ment of retirement benefits)

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

16

0

0

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 Benefitsbull Tier I and Tier II Railroad Retirement Benefits bull Supplemental Railroad Retirement Benefits bull Dual Railroad Retirement Benefits bull Railroad Disability and Unemployment Benefits

Line 37 mdash Interest from Ohio Public and Purchase Obligations and the Gain from the Sale or Disposition of Ohio Public Obligations

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 1998 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 1997 federal income tax return In 1998 he received a reimbursement of $200 of the medical expenses from his insurance company which he reported as income on line 21 of his 1998 federal income tax return Mr Brown is entitled to deduct the $200 reimburse-ment on line 39 of his Ohio income tax return

Do not deduct on this line state or municipal incomeSTOP tax overpayments (see line 33)

Line 40 mdash Repayment of Income Reported in a Prior Year

Deduct interest income earned from Ohio Public and Purchase Obligations if the interest income is included in your Federal Adjusted Gross Income You may also deduct any gains resulting from the sale or disposition of Ohio Public 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 1998 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)

If in 1998 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 1998 federal income tax return for the amount repaid or you claimed a tax credit on your 1998 federal income tax return based upon the amount repaid and

bull The repayment has not otherwise reduced your Federal Adjusted Gross Income for 1998 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 1997 and included the bonus in his 1997 Federal Ad-justed Gross Income In 1998 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 1998 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 your 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

If you were eligible to participate in any health planSTOP maintained by your or your spousersquos employer for

any month or part of a month in 1998 amounts paid for health insurance coverage for that month cannot be used to figure this deduction

17

Self-employed Health Insurance Cost Worksheet

1 Enter the total amount you paid in 1998 for health insurance coverage for 1998 for you your spouse and dependents 1_______

2 a Enter your net profit and other earned income from your 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 27 of your Federal Form 1040 for the self-

employment tax deduction 2b_______ c Enter any amount you claimed on line 29

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 28 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 be able to deduct the amount of funds you deposit-ed into a medical savings account or the amount deposited by your employer on your behalf If filing a joint return your spouse may also be able to deduct hisher funds deposited into hisher medical savings account For 1998 the maximum amount of deposited funds you may be able to deduct is $3149 If filing a joint return each spouse may be able to deduct up to $3149 of deposited funds into hisher separate account for a maximum of $6298

Also any investment income or interest earned on the funds deposited into a medical savings account is deductible if the income is included in your Federal Adjusted Gross Income line 1 of your Ohio Form IT-1040

To determine if you are eligible for this deduction complete the medical savings account worksheet on this page

For further information please see the question ldquoWhat is a Medical Savings Account and what are the qualificationsrdquo on page 7 of this booklet

Example John and Mary Brown file a joint tax return for 1998 John contributed $2000 to his medical savings account while Mary contributed $5000 to hers Johnrsquos account earned $120 in interest and Maryrsquos earned $300 which were includ-ed in their Federal Adjusted Gross Income They would be entitled to a Medical Savings Account deduction of $5569 ($2000 for John and $3149 for Mary plus the interest income of $420)

Medical Savings Account Worksheet

1 Amount you contributed during 1998 but no more than $3149 ________

2 If joint return amount your spouse contributed during 1998 but no more than $3149 ________

3 Amount of Medical Savings Account earnings included in line 1 of your 1998 Ohio Form IT-1040 ________

4 Sub-total (add lines 1 2 and 3) ________ 5 1998 withdrawals from the account for

non-medical purposes (see note below) ________ 6 If line 5 is less than line 4 subtract line 5 from

line 4 and enter here and on line 42 of Schedule A of Form IT-1040 ________

7 If line 4 is less than line 5 subtract line 4 from line 5 and enter here and on line 29 of Schedule A of Form IT-1040 ________

Note If any prior year contribution exceeded the deductible limit for that year please contact the Ohio Department of Taxation to help you determine the amount you should enter on line 5 of this worksheet

Line 43 mdash Individual Development Account Program

You may deduct matching contributions to another personrsquos Individual Development Account when the account has been established by a County Department of Human Services This program was established for the purpose of providing match-ing funds for qualified program participants For further information about this program contact your local County Department of Human Services

Line 44 mdash Total Deductions

Enter the total of lines 31 through 43

Line 45 mdash Net Adjustments If line 30 is LARGER THAN line 44 subtract line 44 from line 30 and enter the amount on line 45 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 44 subtract line 30 from line 44 and enter the difference on line 45 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

18

0

0

Schedule BmdashCredits Line 46 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 47 mdash Senior Citizen Credit

You may claim a $50 credit if you were 65 years of age or older prior to January 1 1999 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

Line 48 mdash Lump Sum Distribution Credit

This credit is available only to individuals 65 years of age or older before January 1 1999 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

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 1999 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

If you take this credit you cannot take the $50 STOP Senior Citizenrsquos Credit on this yearrsquos return or any

future yearrsquos return

Line 49 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

If line 3 on the front of the Ohio Form IT-1040 is STOP $40000 or more yoursquore not entitled to this credit

1998 Child and Dependent Care Worksheet

A Enter the amount of Federal Child and Dependent Care Credit shown on your Federal Form 1040A line 26 or your Federal Form 1040 line 41 A$________

B If line 3 of your Ohio IT-1040 is less than $20000 enter 100 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 49 (schedule B) on the back of Form IT-1040 C$________

19

0

Line 50 mdash Lump Sum Retirement Income Credit

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 1998 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 page 39 of this booklet

Line 51 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

Such training qualifies for this credit only if you canSTOP 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

1998 Job Training Credit Worksheet

1 Enter the amount you paid during 1997 and 1998 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 51 Schedule B on the 1997 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 51 of Ohio Form IT-1040

Line 52 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 The max-imum credit is $50 (for single or married separate filers) and $100 (for married filing joint returns if both spouses made contributions of $50 or more) regardless of the amount of the contribution

You can claim the credit on the back of Form IT-1040 line 52

Line 53 mdash Total Credits Enter the total of lines 46 through 52 on line 53 and on line 7 on the front of the return

20

0

Schedule CmdashResident Credit Line 54

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 57 or 57a

Enter the portion of Ohio Adjusted Gross Income from line 3 that is subjected to tax 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

Do not include wages salaries tips or commissionsSTOP 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 55

Enter Ohio Adjusted Gross Income from line 3

Line 56 Divide 54 by line 55

Line 57 Multiply line 56 by the amount on line 12 on the front of the return Enter the amount on line 57

Line 57a Enter the amount of 1998 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 57b Enter the smaller of line 57 or line 57a 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 1998 income tax return below line 57b 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 58

Line 58 Enter the portion of Ohio Adjusted Gross Income from line 3 that was not earned or received in Ohio

Line 59

Enter Ohio Adjusted Gross Income from line 3

Line 60 Divide line 58 by line 59

Line 61 Multiply line 60 by the amount on line 12 on the front of the return Enter the amount on line 61 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 57b and 61 on line 13

21

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax least less is

than

Tax After Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

Up to $1000 $2000 $4000 $6000

$ 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 4 500 550 4 550 600 4 600 650 5 650 700 5 700 750 5 750 800 6 800 850 6 850 900 7 900 950 7 950 1000 7

$ 0 1 1 1 2 2 2 3 3 3 4 4 4 5 5 5 6 6 6 7

$ 2000 $ 2050 $ 15 $ 14 2050 2100 15 14 2100 2150 16 14 2150 2200 16 15 2200 2250 17 15 2250 2300 17 15 2300 2350 17 16 2350 2400 18 16 2400 2450 18 16 2450 2500 18 17 2500 2550 19 17 2550 2600 19 17 2600 2650 20 18 2650 2700 20 18 2700 2750 20 18 2750 2800 21 19 2800 2850 21 19 2850 2900 21 19 2900 2950 22 20 2950 3000 22 20

$ 4000 $ 4050 $ 30 $ 27 4050 4100 30 27 4100 4150 31 28 4150 4200 31 28 4200 4250 31 28 4250 4300 32 29 4300 4350 32 29 4350 4400 33 29 4400 4450 33 30 4450 4500 33 30 4500 4550 34 30 4550 4600 34 31 4600 4650 34 31 4650 4700 35 31 4700 4750 35 32 4750 4800 35 32 4800 4850 36 32 4850 4900 36 33 4900 4950 37 33 4950 5000 37 33

$ 6000 $ 6050 $ 52 $ 47 6050 6100 53 48 6100 6150 54 49 6150 6200 55 49 6200 6250 55 50 6250 6300 56 51 6300 6350 57 51 6350 6400 58 52 6400 6450 58 53 6450 6500 59 54 6500 6550 60 54 6550 6600 61 55 6600 6650 61 56 6650 6700 62 56 6700 6750 63 57 6750 6800 64 58 6800 6850 64 58 6850 6900 65 59 6900 6950 66 60 6950 7000 66 60

$1000 $3000 $5000 $7000

$ 1000 $ 1050 $ 8 1050 1100 8 1100 1150 8 1150 1200 9 1200 1250 9 1250 1300 9 1300 1350 10 1350 1400 10 1400 1450 11 1450 1500 11 1500 1550 11 1550 1600 12 1600 1650 12 1650 1700 12 1700 1750 13 1750 1800 13 1800 1850 14 1850 1900 14 1900 1950 14 1950 2000 15

$ 7 7 8 8 8 9 9 9

10 10 10 11 11 11 12 12 12 13 13 13

$ 3000 $ 3050 $ 22 $ 20 3050 3100 23 21 3100 3150 23 21 3150 3200 24 21 3200 3250 24 22 3250 3300 24 22 3300 3350 25 22 3350 3400 25 23 3400 3450 25 23 3450 3500 26 23 3500 3550 26 24 3550 3600 27 24 3600 3650 27 24 3650 3700 27 25 3700 3750 28 25 3750 3800 28 25 3800 3850 28 26 3850 3900 29 26 3900 3950 29 26 3950 4000 30 27

$ 5000 $ 5050 $ 38 $ 34 5050 5100 38 35 5100 5150 39 35 5150 5200 40 36 5200 5250 40 37 5250 5300 41 37 5300 5350 42 38 5350 5400 43 39 5400 5450 43 39 5450 5500 44 40 5500 5550 45 41 5550 5600 46 41 5600 5650 46 42 5650 5700 47 43 5700 5750 48 43 5750 5800 49 44 5800 5850 49 45 5850 5900 50 45 5900 5950 51 46 5950 6000 52 47

$ 7000 $ 7050 $ 67 $ 61 7050 7100 68 62 7100 7150 69 62 7150 7200 69 63 7200 7250 70 64 7250 7300 71 64 7300 7350 72 65 7350 7400 72 66 7400 7450 73 66 7450 7500 74 67 7500 7550 75 68 7550 7600 75 68 7600 7650 76 69 7650 7700 77 70 7700 7750 78 70 7750 7800 78 71 7800 7850 79 72 7850 7900 80 72 7900 7950 81 73 7950 8000 81 74

OHIO TAX TABLES FOR 1998 ONLY 22

$9000

$16000 $19000

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$8000 $11000 $14000 $17000

$ 8000 $ 8050 $ 82 $ 74 8050 8100 83 75 8100 8150 84 76 8150 8200 84 76 8200 8250 85 77 8250 8300 86 78 8300 8350 87 78 8350 8400 87 79 8400 8450 88 80 8450 8500 89 80 8500 8550 90 81 8550 8600 90 82 8600 8650 91 82 8650 8700 92 83 8700 8750 93 84 8750 8800 93 84 8800 8850 94 85 8850 8900 95 86 8900 8950 95 87 8950 9000 96 87

$11000 $11050 $ 142 $ 129 11050 11100 143 130 11100 11150 145 131 11150 11200 146 133 11200 11250 148 134 11250 11300 149 135 11300 11350 151 137 11350 11400 152 138 11400 11450 154 139 11450 11500 155 141 11500 11550 157 142 11550 11600 158 143 11600 11650 160 145 11650 11700 161 146 11700 11750 163 147 11750 11800 164 149 11800 11850 166 150 11850 11900 167 152 11900 11950 169 153 11950 12000 170 154

$14000 $14050 $ 231 $ 209 14050 14100 233 211 14100 14150 234 212 14150 14200 236 213 14200 14250 237 215 14250 14300 239 216 14300 14350 240 218 14350 14400 241 219 14400 14450 243 220 14450 14500 244 222 14500 14550 246 223 14550 14600 247 224 14600 14650 249 226 14650 14700 250 227 14700 14750 252 228 14750 14800 253 230 14800 14850 255 231 14850 14900 256 232 14900 14950 258 234 14950 15000 259 235

$17000 $17050 $ 335 $ 304 17050 17100 337 306 17100 17150 339 307 17150 17200 341 309 17200 17250 343 311 17250 17300 345 312 17300 17350 346 314 17350 17400 348 316 17400 17450 350 317 17450 17500 352 319 17500 17550 354 321 17550 17600 356 322 17600 17650 358 324 17650 17700 359 326 17700 17750 361 327 17750 17800 363 329 17800 17850 365 331 17850 17900 367 333 17900 17950 369 334 17950 18000 371 336

$9000 $12000 $15000 $18000

$ 9000 $ 9050 $ 97 $ 88 9050 9100 98 89 9100 9150 98 89 9150 9200 99 90 9200 9250 100 91 9250 9300 101 91 9300 9350 101 92 9350 9400 102 93 9400 9450 103 93 9450 9500 104 94 9500 9550 104 95 9550 9600 105 95 9600 9650 106 96 9650 9700 107 97 9700 9750 107 97 9750 9800 108 98 9800 9850 109 99 9850 9900 110 99 9900 9950 110 100 9950 10000 111 101

$12000 $12050 $ 172 $ 156 12050 12100 173 157 12100 12150 175 158 12150 12200 176 160 12200 12250 178 161 12250 12300 179 162 12300 12350 181 164 12350 12400 182 165 12400 12450 184 166 12450 12500 185 168 12500 12550 187 169 12550 12600 188 170 12600 12650 190 172 12650 12700 191 173 12700 12750 193 174 12750 12800 194 176 12800 12850 195 177 12850 12900 197 178 12900 12950 198 180 12950 13000 200 181

$15000 $15050 $ 261 $ 237 15050 15100 263 238 15100 15150 265 240 15150 15200 267 242 15200 15250 268 243 15250 15300 270 245 15300 15350 272 247 15350 15400 274 248 15400 15450 276 250 15450 15500 278 252 15500 15550 280 253 15550 15600 281 255 15600 15650 283 257 15650 15700 285 258 15700 15750 287 260 15750 15800 289 262 15800 15850 291 263 15850 15900 293 265 15900 15950 294 267 15950 16000 296 269

$18000 $18050 $ 372 $ 338 18050 18100 374 339 18100 18150 376 341 18150 18200 378 343 18200 18250 380 344 18250 18300 382 346 18300 18350 384 348 18350 18400 385 349 18400 18450 387 351 18450 18500 389 353 18500 18550 391 354 18550 18600 393 356 18600 18650 395 358 18650 18700 397 359 18700 18750 398 361 18750 18800 400 363 18800 18850 402 365 18850 18900 404 366 18900 18950 406 368 18950 19000 408 370

$10000 $13000 $16000 $19000

$10000 $10050 $ 112 $ 102 10050 10100 114 103 10100 10150 115 104 10150 10200 117 106 10200 10250 118 107 10250 10300 120 108 10300 10350 121 110 10350 10400 123 111 10400 10450 124 112 10450 10500 126 114 10500 10550 127 115 10550 10600 129 116 10600 10650 130 118 10650 10700 132 119 10700 10750 133 121 10750 10800 134 122 10800 10850 136 123 10850 10900 137 125 10900 10950 139 126 10950 11000 140 127

$13000 $13050 $ 201 $ 182 13050 13100 203 184 13100 13150 204 185 13150 13200 206 187 13200 13250 207 188 13250 13300 209 189 13300 13350 210 191 13350 13400 212 192 13400 13450 213 193 13450 13500 215 195 13500 13550 216 196 13550 13600 218 197 13600 13650 219 199 13650 13700 221 200 13700 13750 222 201 13750 13800 224 203 13800 13850 225 204 13850 13900 227 205 13900 13950 228 207 13950 14000 230 208

$16000 $16050 $ 298 $ 270 16050 16100 300 272 16100 16150 302 274 16150 16200 304 275 16200 16250 306 277 16250 16300 307 279 16300 16350 309 280 16350 16400 311 282 16400 16450 313 284 16450 16500 315 285 16500 16550 317 287 16550 16600 319 289 16600 16650 320 290 16650 16700 322 292 16700 16750 324 294 16750 16800 326 295 16800 16850 328 297 16850 16900 330 299 16900 16950 332 301 16950 17000 333 302

$19000 $19050 $ 410 $ 371 19050 19100 411 373 19100 19150 413 375 19150 19200 415 376 19200 19250 417 378 19250 19300 419 380 19300 19350 421 381 19350 19400 423 383 19400 19450 424 385 19450 19500 426 386 19500 19550 428 388 19550 19600 430 390 19600 19650 432 391 19650 19700 434 393 19700 19750 436 395 19750 19800 437 397 19800 19850 439 398 19850 19900 441 400 19900 19950 443 402 19950 20000 445 403

OHIO TAX TABLES FOR 1998 ONLY 23

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$20000 $22000 $24000 $26000

$20000 $20050 $ 447 $ 405 20050 20100 449 407 20100 20150 451 409 20150 20200 454 411 20200 20250 456 413 20250 20300 458 415 20300 20350 460 417 20350 20400 463 419 20400 20450 465 421 20450 20500 467 423 20500 20550 469 425 20550 20600 471 427 20600 20650 474 429 20650 20700 476 431 20700 20750 478 433 20750 20800 480 435 20800 20850 483 437 20850 20900 485 439 20900 20950 487 441 20950 21000 489 443

$22000 $22050 $ 536 $ 486 22050 22100 538 488 22100 22150 541 490 22150 22200 543 492 22200 22250 545 494 22250 22300 547 496 22300 22350 549 498 22350 22400 552 500 22400 22450 554 502 22450 22500 556 504 22500 22550 558 506 22550 22600 561 508 22600 22650 563 510 22650 22700 565 512 22700 22750 567 514 22750 22800 569 516 22800 22850 572 518 22850 22900 574 520 22900 22950 576 522 22950 23000 578 524

$24000 $24050 $ 625 $ 567 24050 24100 627 569 24100 24150 630 571 24150 24200 632 573 24200 24250 634 575 24250 24300 636 577 24300 24350 639 579 24350 24400 641 581 24400 24450 643 583 24450 24500 645 585 24500 24550 647 587 24550 24600 650 589 24600 24650 652 591 24650 24700 654 593 24700 24750 656 595 24750 24800 659 597 24800 24850 661 599 24850 24900 663 601 24900 24950 665 603 24950 25000 668 605

$26000 $26050 $ 714 $ 648 26050 26100 717 650 26100 26150 719 652 26150 26200 721 654 26200 26250 723 656 26250 26300 725 658 26300 26350 728 660 26350 26400 730 662 26400 26450 732 664 26450 26500 734 666 26500 26550 737 668 26550 26600 739 670 26600 26650 741 672 26650 26700 743 674 26700 26750 746 676 26750 26800 748 678 26800 26850 750 680 26850 26900 752 682 26900 26950 754 684 26950 27000 757 686

$21000 $23000 $25000 $27000

$21000 $21050 $ 491 $ 446 21050 21100 494 448 21100 21150 496 450 21150 21200 498 452 21200 21250 500 454 21250 21300 503 456 21300 21350 505 458 21350 21400 507 460 21400 21450 509 462 21450 21500 512 464 21500 21550 514 466 21550 21600 516 468 21600 21650 518 470 21650 21700 520 472 21700 21750 523 474 21750 21800 525 476 21800 21850 527 478 21850 21900 529 480 21900 21950 532 482 21950 22000 534 484

$23000 $23050 $ 581 $ 526 23050 23100 583 528 23100 23150 585 530 23150 23200 587 532 23200 23250 590 534 23250 23300 592 536 23300 23350 594 538 23350 23400 596 540 23400 23450 598 542 23450 23500 601 544 23500 23550 603 547 23550 23600 605 549 23600 23650 607 551 23650 23700 610 553 23700 23750 612 555 23750 23800 614 557 23800 23850 616 559 23850 23900 619 561 23900 23950 621 563 23950 24000 623 565

$25000 $25050 $ 670 $ 607 25050 25100 672 609 25100 25150 674 611 25150 25200 676 613 25200 25250 679 615 25250 25300 681 617 25300 25350 683 619 25350 25400 685 621 25400 25450 688 623 25450 25500 690 625 25500 25550 692 627 25550 25600 694 629 25600 25650 697 631 25650 25700 699 633 25700 25750 701 635 25750 25800 703 637 25800 25850 705 639 25850 25900 708 641 25900 25950 710 643 25950 26000 712 645

$27000 $27050 $ 759 $ 688 27050 27100 761 690 27100 27150 763 692 27150 27200 766 694 27200 27250 768 696 27250 27300 770 698 27300 27350 772 700 27350 27400 775 702 27400 27450 777 704 27450 27500 779 706 27500 27550 781 708 27550 27600 783 710 27600 27650 786 712 27650 27700 788 714 27700 27750 790 716 27750 27800 792 718 27800 27850 795 720 27850 27900 797 722 27900 27950 799 724 27950 28000 801 726

OHIO TAX TABLES FOR 1998 ONLY 24

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$28000 $31000 $34000 $37000

$28000 $28050 $ 803 $ 728 $31000 $31050 $ 937 $ 850 $34000 $34050 $ 1071 $ 971 $37000 $37050 $ 1205 $ 1092 28050 28100 806 730 31050 31100 939 852 34050 34100 1073 973 37050 37100 1207 1094 28100 28150 808 732 31100 31150 942 854 34100 34150 1075 975 37100 37150 1209 1096 28150 28200 810 734 31150 31200 944 856 34150 34200 1078 977 37150 37200 1211 1098 28200 28250 812 736 31200 31250 946 858 34200 34250 1080 979 37200 37250 1214 1100 28250 28300 815 738 31250 31300 948 860 34250 34300 1082 981 37250 37300 1216 1102 28300 28350 817 740 31300 31350 951 862 34300 34350 1084 983 37300 37350 1218 1104 28350 28400 819 742 31350 31400 953 864 34350 34400 1086 985 37350 37400 1220 1106 28400 28450 821 744 31400 31450 955 866 34400 34450 1089 987 37400 37450 1222 1108 28450 28500 824 746 31450 31500 957 868 34450 34500 1091 989 37450 37500 1225 1110 28500 28550 826 749 31500 31550 959 870 34500 34550 1093 991 37500 37550 1227 1112 28550 28600 828 751 31550 31600 962 872 34550 34600 1095 993 37550 37600 1229 1114 28600 28650 830 753 31600 31650 964 874 34600 34650 1098 995 37600 37650 1231 1116 28650 28700 832 755 31650 31700 966 876 34650 34700 1100 997 37650 37700 1234 1118 28700 28750 835 757 31700 31750 968 878 34700 34750 1102 999 37700 37750 1236 1120 28750 28800 837 759 31750 31800 971 880 34750 34800 1104 1001 37750 37800 1238 1122 28800 28850 839 761 31800 31850 973 882 34800 34850 1107 1003 37800 37850 1240 1124 28850 28900 841 763 31850 31900 975 884 34850 34900 1109 1005 37850 37900 1242 1126 28900 28950 844 765 31900 31950 977 886 34900 34950 1111 1007 37900 37950 1245 1128 28950 29000 846 767 31950 32000 980 888 34950 35000 1113 1009 37950 38000 1247 1130

$29000 $32000 $35000 $38000

$29000 $29050 $ 848 $ 769 $32000 $32050 $ 982 $ 890 $35000 $35050 $ 1115 $ 1011 $38000 $38050 $ 1249 $ 1132 29050 29100 850 771 32050 32100 984 892 35050 35100 1118 1013 38050 38100 1251 1134 29100 29150 853 773 32100 32150 986 894 35100 35150 1120 1015 38100 38150 1254 1136 29150 29200 855 775 32150 32200 988 896 35150 35200 1122 1017 38150 38200 1256 1138 29200 29250 857 777 32200 32250 991 898 35200 35250 1124 1019 38200 38250 1258 1140 29250 29300 859 779 32250 32300 993 900 35250 35300 1127 1021 38250 38300 1260 1142 29300 29350 861 781 32300 32350 995 902 35300 35350 1129 1023 38300 38350 1263 1144 29350 29400 864 783 32350 32400 997 904 35350 35400 1131 1025 38350 38400 1265 1146 29400 29450 866 785 32400 32450 1000 906 35400 35450 1133 1027 38400 38450 1267 1148 29450 29500 868 787 32450 32500 1002 908 35450 35500 1136 1029 38450 38500 1269 1150 29500 29550 870 789 32500 32550 1004 910 35500 35550 1138 1031 38500 38550 1271 1153 29550 29600 873 791 32550 32600 1006 912 35550 35600 1140 1033 38550 38600 1274 1155 29600 29650 875 793 32600 32650 1008 914 35600 35650 1142 1035 38600 38650 1276 1157 29650 29700 877 795 32650 32700 1011 916 35650 35700 1144 1037 38650 38700 1278 1159 29700 29750 879 797 32700 32750 1013 918 35700 35750 1147 1039 38700 38750 1280 1161 29750 29800 881 799 32750 32800 1015 920 35750 35800 1149 1041 38750 38800 1283 1163 29800 29850 884 801 32800 32850 1017 922 35800 35850 1151 1043 38800 38850 1285 1165 29850 29900 886 803 32850 32900 1020 924 35850 35900 1153 1045 38850 38900 1287 1167 29900 29950 888 805 32900 32950 1022 926 35900 35950 1156 1047 38900 38950 1289 1169 29950 30000 890 807 32950 33000 1024 928 35950 36000 1158 1049 38950 39000 1292 1171

$30000 $33000 $36000 $39000

$30000 $30050 $ 893 $ 809 $33000 $33050 $ 1026 $ 930 $36000 $36050 $ 1160 $ 1052 $39000 $39050 $ 1294 $ 1173 30050 30100 895 811 33050 33100 1029 932 36050 36100 1162 1054 39050 39100 1296 1175 30100 30150 897 813 33100 33150 1031 934 36100 36150 1164 1056 39100 39150 1298 1177 30150 30200 899 815 33150 33200 1033 936 36150 36200 1167 1058 39150 39200 1300 1179 30200 30250 902 817 33200 33250 1035 938 36200 36250 1169 1060 39200 39250 1303 1181 30250 30300 904 819 33250 33300 1037 940 36250 36300 1171 1062 39250 39300 1305 1183 30300 30350 906 821 33300 33350 1040 942 36300 36350 1173 1064 39300 39350 1307 1185 30350 30400 908 823 33350 33400 1042 944 36350 36400 1176 1066 39350 39400 1309 1187 30400 30450 910 825 33400 33450 1044 946 36400 36450 1178 1068 39400 39450 1312 1189 30450 30500 913 827 33450 33500 1046 948 36450 36500 1180 1070 39450 39500 1314 1191 30500 30550 915 829 33500 33550 1049 951 36500 36550 1182 1072 39500 39550 1316 1193 30550 30600 917 831 33550 33600 1051 953 36550 36600 1185 1074 39550 39600 1318 1195 30600 30650 919 833 33600 33650 1053 955 36600 36650 1187 1076 39600 39650 1320 1197 30650 30700 922 835 33650 33700 1055 957 36650 36700 1189 1078 39650 39700 1323 1199 30700 30750 924 837 33700 33750 1058 959 36700 36750 1191 1080 39700 39750 1325 1201 30750 30800 926 839 33750 33800 1060 961 36750 36800 1193 1082 39750 39800 1327 1203 30800 30850 928 841 33800 33850 1062 963 36800 36850 1196 1084 39800 39850 1329 1205 30850 30900 930 843 33850 33900 1064 965 36850 36900 1198 1086 39850 39900 1332 1207 30900 30950 933 845 33900 33950 1066 967 36900 36950 1200 1088 39900 39950 1334 1209 30950 31000 935 847 33950 34000 1069 969 36950 37000 1202 1090 39950 40000 1336 1211

OHIO TAX TABLES FOR 1998 ONLY 25

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$40000 $42000 $44000 $46000

$40000 $40050 $ 1339 $ 1213 $42000 $42050 $ 1443 $ 1308 $44000 $44050 $ 1547 $ 1402 $46000 $46050 $ 1651 $ 1496 40050 40100 1341 1216 42050 42100 1445 1310 44050 44100 1549 1404 46050 46100 1653 1499 40100 40150 1344 1218 42100 42150 1448 1312 44100 44150 1552 1407 46100 46150 1656 1501 40150 40200 1346 1220 42150 42200 1450 1315 44150 44200 1554 1409 46150 46200 1658 1503 40200 40250 1349 1223 42200 42250 1453 1317 44200 44250 1557 1411 46200 46250 1661 1506 40250 40300 1352 1225 42250 42300 1456 1319 44250 44300 1560 1414 46250 46300 1664 1508 40300 40350 1354 1227 42300 42350 1458 1322 44300 44350 1562 1416 46300 46350 1666 1510 40350 40400 1357 1230 42350 42400 1461 1324 44350 44400 1565 1418 46350 46400 1669 1513 40400 40450 1359 1232 42400 42450 1463 1326 44400 44450 1567 1421 46400 46450 1671 1515 40450 40500 1362 1234 42450 42500 1466 1329 44450 44500 1570 1423 46450 46500 1674 1517 40500 40550 1365 1237 42500 42550 1469 1331 44500 44550 1573 1425 46500 46550 1677 1520 40550 40600 1367 1239 42550 42600 1471 1334 44550 44600 1575 1428 46550 46600 1679 1522 40600 40650 1370 1242 42600 42650 1474 1336 44600 44650 1578 1430 46600 46650 1682 1524 40650 40700 1372 1244 42650 42700 1476 1338 44650 44700 1580 1433 46650 46700 1684 1527 40700 40750 1375 1246 42700 42750 1479 1341 44700 44750 1583 1435 46700 46750 1687 1529 40750 40800 1378 1249 42750 42800 1482 1343 44750 44800 1586 1437 46750 46800 1690 1532 40800 40850 1380 1251 42800 42850 1484 1345 44800 44850 1588 1440 46800 46850 1692 1534 40850 40900 1383 1253 42850 42900 1487 1348 44850 44900 1591 1442 46850 46900 1695 1536 40900 40950 1385 1256 42900 42950 1489 1350 44900 44950 1593 1444 46900 46950 1697 1539 40950 41000 1388 1258 42950 43000 1492 1352 44950 45000 1596 1447 46950 47000 1700 1541

$41000 $43000 $45000 $47000

$41000 $41050 $ 1391 $ 1260 $43000 $43050 $ 1495 $ 1355 $45000 $45050 $ 1599 $ 1449 $47000 $47050 $ 1703 $ 1543 41050 41100 1393 1263 43050 43100 1497 1357 45050 45100 1601 1451 47050 47100 1705 1546 41100 41150 1396 1265 43100 43150 1500 1359 45100 45150 1604 1454 47100 47150 1708 1548 41150 41200 1398 1268 43150 43200 1502 1362 45150 45200 1606 1456 47150 47200 1710 1550 41200 41250 1401 1270 43200 43250 1505 1364 45200 45250 1609 1458 47200 47250 1713 1553 41250 41300 1404 1272 43250 43300 1508 1367 45250 45300 1612 1461 47250 47300 1716 1555 41300 41350 1406 1275 43300 43350 1510 1369 45300 45350 1614 1463 47300 47350 1718 1557 41350 41400 1409 1277 43350 43400 1513 1371 45350 45400 1617 1466 47350 47400 1721 1560 41400 41450 1411 1279 43400 43450 1515 1374 45400 45450 1619 1468 47400 47450 1723 1562 41450 41500 1414 1282 43450 43500 1518 1376 45450 45500 1622 1470 47450 47500 1726 1565 41500 41550 1417 1284 43500 43550 1521 1379 45500 45550 1625 1473 47500 47550 1729 1567 41550 41600 1419 1286 43550 43600 1523 1381 45550 45600 1627 1475 47550 47600 1731 1569 41600 41650 1422 1289 43600 43650 1526 1383 45600 45650 1630 1477 47600 47650 1734 1572 41650 41700 1424 1291 43650 43700 1528 1385 45650 45700 1632 1480 47650 47700 1736 1574 41700 41750 1427 1293 43700 43750 1531 1388 45700 45750 1635 1482 47700 47750 1739 1576 41750 41800 1430 1296 43750 43800 1534 1390 45750 45800 1638 1484 47750 47800 1742 1579 41800 41850 1432 1298 43800 43850 1536 1392 45800 45850 1640 1487 47800 47850 1744 1581 41850 41900 1435 1301 43850 43900 1539 1395 45850 45900 1643 1489 47850 47900 1747 1583 41900 41950 1437 1303 43900 43950 1541 1397 45900 45950 1645 1491 47900 47950 1749 1586 41950 42000 1440 1305 43950 44000 1544 1400 45950 46000 1648 1494 47950 48000 1752 1588

OHIO TAX TABLES FOR 1998 ONLY 26

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$48000 $51000 $54000 $57000

$48000 $48050 $ 1755 $ 1590 $51000 $51050 $ 1911 $ 1732 $54000 $54050 $ 2067 $ 1873 $57000 $57050 $ 2223 $ 2015 48050 48100 1757 1593 51050 51100 1913 1734 54050 54100 2069 1876 57050 57100 2225 2017 48100 48150 1760 1595 51100 51150 1916 1737 54100 54150 2072 1878 57100 57150 2228 2020 48150 48200 1762 1598 51150 51200 1918 1739 54150 54200 2074 1880 57150 57200 2230 2022 48200 48250 1765 1600 51200 51250 1921 1741 54200 54250 2077 1883 57200 57250 2233 2024 48250 48300 1768 1602 51250 51300 1924 1744 54250 54300 2080 1885 57250 57300 2236 2027 48300 48350 1770 1605 51300 51350 1926 1746 54300 54350 2082 1888 57300 57350 2238 2029 48350 48400 1773 1607 51350 51400 1929 1748 54350 54400 2085 1890 57350 57400 2241 2031 48400 48450 1775 1609 51400 51450 1931 1751 54400 54450 2087 1892 57400 57450 2243 2034 48450 48500 1778 1612 51450 51500 1934 1753 54450 54500 2090 1895 57450 57500 2246 2036 48500 48550 1781 1614 51500 51550 1937 1756 54500 54550 2093 1897 57500 57550 2249 2038 48550 48600 1783 1616 51550 51600 1939 1758 54550 54600 2095 1899 57550 57600 2251 2041 48600 48650 1786 1619 51600 51650 1942 1760 54600 54650 2098 1902 57600 57650 2254 2043 48650 48700 1788 1621 51650 51700 1944 1763 54650 54700 2100 1904 57650 57700 2256 2045 48700 48750 1791 1623 51700 51750 1947 1765 54700 54750 2103 1906 57700 57750 2259 2048 48750 48800 1794 1626 51750 51800 1950 1767 54750 54800 2106 1909 57750 57800 2262 2050 48800 48850 1796 1628 51800 51850 1952 1770 54800 54850 2108 1911 57800 57850 2264 2053 48850 48900 1799 1631 51850 51900 1955 1772 54850 54900 2111 1913 57850 57900 2267 2055 48900 48950 1801 1633 51900 51950 1957 1774 54900 54950 2113 1916 57900 57950 2269 2057 48950 49000 1804 1635 51950 52000 1960 1777 54950 55000 2116 1918 57950 58000 2272 2060

$49000 $52000 $55000 $58000

$49000 $49050 $ 1807 $ 1638 $52000 $52050 $ 1963 $ 1779 $55000 $55050 $ 2119 $ 1921 $58000 $58050 $ 2275 $ 2062 49050 49100 1809 1640 52050 52100 1965 1781 55050 55100 2121 1923 58050 58100 2277 2064 49100 49150 1812 1642 52100 52150 1968 1784 55100 55150 2124 1925 58100 58150 2280 2067 49150 49200 1814 1645 52150 52200 1970 1786 55150 55200 2126 1928 58150 58200 2282 2069 49200 49250 1817 1647 52200 52250 1973 1789 55200 55250 2129 1930 58200 58250 2285 2071 49250 49300 1820 1649 52250 52300 1976 1791 55250 55300 2132 1932 58250 58300 2288 2074 49300 49350 1822 1652 52300 52350 1978 1793 55300 55350 2134 1935 58300 58350 2290 2076 49350 49400 1825 1654 52350 52400 1981 1796 55350 55400 2137 1937 58350 58400 2293 2078 49400 49450 1827 1656 52400 52450 1983 1798 55400 55450 2139 1939 58400 58450 2295 2081 49450 49500 1830 1659 52450 52500 1986 1800 55450 55500 2142 1942 58450 58500 2298 2083 49500 49550 1833 1661 52500 52550 1989 1803 55500 55550 2145 1944 58500 58550 2301 2086 49550 49600 1835 1664 52550 52600 1991 1805 55550 55600 2147 1946 58550 58600 2303 2088 49600 49650 1838 1666 52600 52650 1994 1807 55600 55650 2150 1949 58600 58650 2306 2090 49650 49700 1840 1668 52650 52700 1996 1810 55650 55700 2152 1951 58650 58700 2308 2093 49700 49750 1843 1671 52700 52750 1999 1812 55700 55750 2155 1954 58700 58750 2311 2095 49750 49800 1846 1673 52750 52800 2002 1814 55750 55800 2158 1956 58750 58800 2314 2097 49800 49850 1848 1675 52800 52850 2004 1817 55800 55850 2160 1958 58800 58850 2316 2100 49850 49900 1851 1678 52850 52900 2007 1819 55850 55900 2163 1961 58850 58900 2319 2102 49900 49950 1853 1680 52900 52950 2009 1822 55900 55950 2165 1963 58900 58950 2321 2104 49950 50000 1856 1682 52950 53000 2012 1824 55950 56000 2168 1965 58950 59000 2324 2107

$50000 $53000 $56000 $59000

$50000 $50050 $ 1859 $ 1685 $53000 $53050 $ 2015 $ 1826 $56000 $56050 $ 2171 $ 1968 $59000 $59050 $ 2327 $ 2109 50050 50100 1861 1687 53050 53100 2017 1829 56050 56100 2173 1970 59050 59100 2329 2111 50100 50150 1864 1689 53100 53150 2020 1831 56100 56150 2176 1972 59100 59150 2332 2114 50150 50200 1866 1692 53150 53200 2022 1833 56150 56200 2178 1975 59150 59200 2334 2116 50200 50250 1869 1694 53200 53250 2025 1836 56200 56250 2181 1977 59200 59250 2337 2119 50250 50300 1872 1697 53250 53300 2028 1838 56250 56300 2184 1979 59250 59300 2340 2121 50300 50350 1874 1699 53300 53350 2030 1840 56300 56350 2186 1982 59300 59350 2342 2123 50350 50400 1877 1701 53350 53400 2033 1843 56350 56400 2189 1984 59350 59400 2345 2126 50400 50450 1879 1704 53400 53450 2035 1845 56400 56450 2191 1987 59400 59450 2347 2128 50450 50500 1882 1706 53450 53500 2038 1847 56450 56500 2194 1989 59450 59500 2350 2130 50500 50550 1885 1708 53500 53550 2041 1850 56500 56550 2197 1991 59500 59550 2353 2133 50550 50600 1887 1711 53550 53600 2043 1852 56550 56600 2199 1994 59550 59600 2355 2135 50600 50650 1890 1713 53600 53650 2046 1855 56600 56650 2202 1996 59600 59650 2358 2137 50650 50700 1892 1715 53650 53700 2048 1857 56650 56700 2204 1998 59650 59700 2360 2140 50700 50750 1895 1718 53700 53750 2051 1859 56700 56750 2207 2001 59700 59750 2363 2142 50750 50800 1898 1720 53750 53800 2054 1862 56750 56800 2210 2003 59750 59800 2366 2144 50800 50850 1900 1722 53800 53850 2056 1864 56800 56850 2212 2005 59800 59850 2368 2147 50850 50900 1903 1725 53850 53900 2059 1866 56850 56900 2215 2008 59850 59900 2371 2149 50900 50950 1905 1727 53900 53950 2061 1869 56900 56950 2217 2010 59900 59950 2373 2152 50950 51000 1908 1730 53950 54000 2064 1871 56950 57000 2220 2012 59950 60000 2376 2154

OHIO TAX TABLES FOR 1998 ONLY 27

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$60000 $62000 $64000 $66000

$60000 $60050 $ 2379 $ 2156 $62000 $62050 $ 2483 $ 2251 $64000 $64050 $ 2587 $ 2345 $66000 $66050 $ 2691 $ 2439 60050 60100 2381 2159 62050 62100 2485 2253 64050 64100 2589 2347 66050 66100 2693 2442 60100 60150 2384 2161 62100 62150 2488 2255 64100 64150 2592 2350 66100 66150 2696 2444 60150 60200 2387 2163 62150 62200 2491 2258 64150 64200 2595 2352 66150 66200 2699 2446 60200 60250 2389 2166 62200 62250 2493 2260 64200 64250 2597 2354 66200 66250 2701 2449 60250 60300 2392 2168 62250 62300 2496 2262 64250 64300 2600 2357 66250 66300 2704 2451 60300 60350 2394 2170 62300 62350 2498 2265 64300 64350 2602 2359 66300 66350 2706 2453 60350 60400 2397 2173 62350 62400 2501 2267 64350 64400 2605 2361 66350 66400 2709 2456 60400 60450 2400 2175 62400 62450 2504 2269 64400 64450 2608 2364 66400 66450 2712 2458 60450 60500 2402 2177 62450 62500 2506 2272 64450 64500 2610 2366 66450 66500 2714 2460 60500 60550 2405 2180 62500 62550 2509 2274 64500 64550 2613 2368 66500 66550 2717 2463 60550 60600 2407 2182 62550 62600 2511 2277 64550 64600 2615 2371 66550 66600 2719 2465 60600 60650 2410 2185 62600 62650 2514 2279 64600 64650 2618 2373 66600 66650 2722 2467 60650 60700 2413 2187 62650 62700 2517 2281 64650 64700 2621 2376 66650 66700 2725 2470 60700 60750 2415 2189 62700 62750 2519 2284 64700 64750 2623 2378 66700 66750 2727 2472 60750 60800 2418 2192 62750 62800 2522 2286 64750 64800 2626 2380 66750 66800 2730 2475 60800 60850 2420 2194 62800 62850 2524 2288 64800 64850 2628 2383 66800 66850 2732 2477 60850 60900 2423 2196 62850 62900 2527 2291 64850 64900 2631 2385 66850 66900 2735 2479 60900 60950 2426 2199 62900 62950 2530 2293 64900 64950 2634 2387 66900 66950 2738 2482 60950 61000 2428 2201 62950 63000 2532 2295 64950 65000 2636 2390 66950 67000 2740 2484

$61000 $63000 $65000 $67000

$61000 $61050 $ 2431 $ 2203 $63000 $63050 $ 2535 $ 2298 $65000 $65050 $ 2639 $ 2392 $67000 $67050 $ 2743 $ 2486 61050 61100 2433 2206 63050 63100 2537 2300 65050 65100 2641 2394 67050 67100 2745 2489 61100 61150 2436 2208 63100 63150 2540 2302 65100 65150 2644 2397 67100 67150 2748 2491 61150 61200 2439 2211 63150 63200 2543 2305 65150 65200 2647 2399 67150 67200 2751 2493 61200 61250 2441 2213 63200 63250 2545 2307 65200 65250 2649 2401 67200 67250 2753 2496 61250 61300 2444 2215 63250 63300 2548 2310 65250 65300 2652 2404 67250 67300 2756 2498 61300 61350 2446 2218 63300 63350 2550 2312 65300 65350 2654 2406 67300 67350 2758 2500 61350 61400 2449 2220 63350 63400 2553 2314 65350 65400 2657 2409 67350 67400 2761 2503 61400 61450 2452 2222 63400 63450 2556 2317 65400 65450 2660 2411 67400 67450 2764 2505 61450 61500 2454 2225 63450 63500 2558 2319 65450 65500 2662 2413 67450 67500 2766 2508 61500 61550 2457 2227 63500 63550 2561 2321 65500 65550 2665 2416 67500 67550 2769 2510 61550 61600 2459 2229 63550 63600 2563 2324 65550 65600 2667 2418 67550 67600 2771 2512 61600 61650 2462 2232 63600 63650 2566 2326 65600 65650 2670 2420 67600 67650 2774 2515 61650 61700 2465 2234 63650 63700 2569 2328 65650 65700 2673 2423 67650 67700 2777 2517 61700 61750 2467 2236 63700 63750 2571 2331 65700 65750 2675 2425 67700 67750 2779 2519 61750 61800 2470 2239 63750 63800 2574 2333 65750 65800 2678 2427 67750 67800 2782 2522 61800 61850 2472 2241 63800 63850 2576 2335 65800 65850 2680 2430 67800 67850 2784 2524 61850 61900 2475 2244 63850 63900 2579 2338 65850 65900 2683 2432 67850 67900 2787 2526 61900 61950 2478 2246 63900 63950 2582 2340 65900 65950 2686 2434 67900 67950 2790 2529 61950 62000 2480 2248 63950 64000 2584 2343 65950 66000 2688 2437 67950 68000 2792 2531

OHIO TAX TABLES FOR 1998 ONLY 28

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$68000 $71000 $74000 $77000

$68000 $68050 $ 2795 $ 2533 $71000 $71050 $ 2951 $ 2675 $74000 $74050 $ 3107 $ 2816 $77000 $77050 $ 3263 $ 2958 68050 68100 2797 2536 71050 71100 2953 2677 74050 74100 3109 2819 77050 77100 3265 2960 68100 68150 2800 2538 71100 71150 2956 2680 74100 74150 3112 2821 77100 77150 3268 2963 68150 68200 2803 2541 71150 71200 2959 2682 74150 74200 3115 2823 77150 77200 3271 2965 68200 68250 2805 2543 71200 71250 2961 2684 74200 74250 3117 2826 77200 77250 3273 2967 68250 68300 2808 2545 71250 71300 2964 2687 74250 74300 3120 2828 77250 77300 3276 2970 68300 68350 2810 2548 71300 71350 2966 2689 74300 74350 3122 2831 77300 77350 3278 2972 68350 68400 2813 2550 71350 71400 2969 2691 74350 74400 3125 2833 77350 77400 3281 2974 68400 68450 2816 2552 71400 71450 2972 2694 74400 74450 3128 2835 77400 77450 3284 2977 68450 68500 2818 2555 71450 71500 2974 2696 74450 74500 3130 2838 77450 77500 3286 2979 68500 68550 2821 2557 71500 71550 2977 2699 74500 74550 3133 2840 77500 77550 3289 2981 68550 68600 2823 2559 71550 71600 2979 2701 74550 74600 3135 2842 77550 77600 3291 2984 68600 68650 2826 2562 71600 71650 2982 2703 74600 74650 3138 2845 77600 77650 3294 2986 68650 68700 2829 2564 71650 71700 2985 2706 74650 74700 3141 2847 77650 77700 3297 2988 68700 68750 2831 2566 71700 71750 2987 2708 74700 74750 3143 2849 77700 77750 3299 2991 68750 68800 2834 2569 71750 71800 2990 2710 74750 74800 3146 2852 77750 77800 3302 2993 68800 68850 2836 2571 71800 71850 2992 2713 74800 74850 3148 2854 77800 77850 3304 2996 68850 68900 2839 2574 71850 71900 2995 2715 74850 74900 3151 2856 77850 77900 3307 2998 68900 68950 2842 2576 71900 71950 2998 2717 74900 74950 3154 2859 77900 77950 3310 3000 68950 69000 2844 2578 71950 72000 3000 2720 74950 75000 3156 2861 77950 78000 3312 3003

$69000 $72000 $75000 $78000

$69000 $69050 $ 2847 $ 2581 $72000 $72050 $ 3003 $ 2722 $75000 $75050 $ 3159 $ 2864 $78000 $78050 $ 3315 $ 3005 69050 69100 2849 2583 72050 72100 3005 2724 75050 75100 3161 2866 78050 78100 3317 3007 69100 69150 2852 2585 72100 72150 3008 2727 75100 75150 3164 2868 78100 78150 3320 3010 69150 69200 2855 2588 72150 72200 3011 2729 75150 75200 3167 2871 78150 78200 3323 3012 69200 69250 2857 2590 72200 72250 3013 2732 75200 75250 3169 2873 78200 78250 3325 3014 69250 69300 2860 2592 72250 72300 3016 2734 75250 75300 3172 2875 78250 78300 3328 3017 69300 69350 2862 2595 72300 72350 3018 2736 75300 75350 3174 2878 78300 78350 3330 3019 69350 69400 2865 2597 72350 72400 3021 2739 75350 75400 3177 2880 78350 78400 3333 3021 69400 69450 2868 2599 72400 72450 3024 2741 75400 75450 3180 2882 78400 78450 3336 3024 69450 69500 2870 2602 72450 72500 3026 2743 75450 75500 3182 2885 78450 78500 3338 3026 69500 69550 2873 2604 72500 72550 3029 2746 75500 75550 3185 2887 78500 78550 3341 3029 69550 69600 2875 2607 72550 72600 3031 2748 75550 75600 3187 2889 78550 78600 3343 3031 69600 69650 2878 2609 72600 72650 3034 2750 75600 75650 3190 2892 78600 78650 3346 3033 69650 69700 2881 2611 72650 72700 3037 2753 75650 75700 3193 2894 78650 78700 3349 3036 69700 69750 2883 2614 72700 72750 3039 2755 75700 75750 3195 2897 78700 78750 3351 3038 69750 69800 2886 2616 72750 72800 3042 2757 75750 75800 3198 2899 78750 78800 3354 3040 69800 69850 2888 2618 72800 72850 3044 2760 75800 75850 3200 2901 78800 78850 3356 3043 69850 69900 2891 2621 72850 72900 3047 2762 75850 75900 3203 2904 78850 78900 3359 3045 69900 69950 2894 2623 72900 72950 3050 2765 75900 75950 3206 2906 78900 78950 3362 3047 69950 70000 2896 2625 72950 73000 3052 2767 75950 76000 3208 2908 78950 79000 3364 3050

$70000 $73000 $76000 $79000

$70000 $70050 $ 2899 $ 2628 $73000 $73050 $ 3055 $ 2769 $76000 $76050 $ 3211 $ 2911 $79000 $79050 $ 3367 $ 3052 70050 70100 2901 2630 73050 73100 3057 2772 76050 76100 3213 2913 79050 79100 3369 3054 70100 70150 2904 2632 73100 73150 3060 2774 76100 76150 3216 2915 79100 79150 3372 3057 70150 70200 2907 2635 73150 73200 3063 2776 76150 76200 3219 2918 79150 79200 3375 3059 70200 70250 2909 2637 73200 73250 3065 2779 76200 76250 3221 2920 79200 79250 3377 3062 70250 70300 2912 2640 73250 73300 3068 2781 76250 76300 3224 2922 79250 79300 3380 3064 70300 70350 2914 2642 73300 73350 3070 2783 76300 76350 3226 2925 79300 79350 3382 3066 70350 70400 2917 2644 73350 73400 3073 2786 76350 76400 3229 2927 79350 79400 3385 3069 70400 70450 2920 2647 73400 73450 3076 2788 76400 76450 3232 2930 79400 79450 3388 3071 70450 70500 2922 2649 73450 73500 3078 2790 76450 76500 3234 2932 79450 79500 3390 3073 70500 70550 2925 2651 73500 73550 3081 2793 76500 76550 3237 2934 79500 79550 3393 3076 70550 70600 2927 2654 73550 73600 3083 2795 76550 76600 3239 2937 79550 79600 3395 3078 70600 70650 2930 2656 73600 73650 3086 2798 76600 76650 3242 2939 79600 79650 3398 3080 70650 70700 2933 2658 73650 73700 3089 2800 76650 76700 3245 2941 79650 79700 3401 3083 70700 70750 2935 2661 73700 73750 3091 2802 76700 76750 3247 2944 79700 79750 3403 3085 70750 70800 2938 2663 73750 73800 3094 2805 76750 76800 3250 2946 79750 79800 3406 3087 70800 70850 2940 2665 73800 73850 3096 2807 76800 76850 3252 2948 79800 79850 3408 3090 70850 70900 2943 2668 73850 73900 3099 2809 76850 76900 3255 2951 79850 79900 3411 3092 70900 70950 2946 2670 73900 73950 3102 2812 76900 76950 3258 2953 79900 79950 3414 3095 70950 71000 2948 2673 73950 74000 3104 2814 76950 77000 3260 2955 79950 80000 3416 3097

OHIO TAX TABLES FOR 1998 ONLY 29

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$80000 $82000 $84000 $86000

$80000 $80050 $ 3419 $ 3099 $82000 $82050 $ 3538 $ 3207 $84000 $84050 $ 3657 $ 3315 $86000 $86050 $ 3776 $ 3423 80050 80100 3422 3102 82050 82100 3541 3210 84050 84100 3660 3318 86050 86100 3779 3425 80100 80150 3425 3105 82100 82150 3544 3213 84100 84150 3663 3320 86100 86150 3782 3428 80150 80200 3428 3108 82150 82200 3547 3215 84150 84200 3666 3323 86150 86200 3785 3431 80200 80250 3431 3110 82200 82250 3550 3218 84200 84250 3669 3326 86200 86250 3788 3434 80250 80300 3434 3113 82250 82300 3553 3221 84250 84300 3672 3328 86250 86300 3791 3436 80300 80350 3437 3116 82300 82350 3556 3223 84300 84350 3675 3331 86300 86350 3793 3439 80350 80400 3440 3118 82350 82400 3559 3226 84350 84400 3678 3334 86350 86400 3796 3442 80400 80450 3443 3121 82400 82450 3562 3229 84400 84450 3681 3337 86400 86450 3799 3444 80450 80500 3446 3124 82450 82500 3565 3231 84450 84500 3684 3339 86450 86500 3802 3447 80500 80550 3449 3126 82500 82550 3568 3234 84500 84550 3687 3342 86500 86550 3805 3450 80550 80600 3452 3129 82550 82600 3571 3237 84550 84600 3689 3345 86550 86600 3808 3452 80600 80650 3455 3132 82600 82650 3574 3240 84600 84650 3692 3347 86600 86650 3811 3455 80650 80700 3458 3134 82650 82700 3577 3242 84650 84700 3695 3350 86650 86700 3814 3458 80700 80750 3461 3137 82700 82750 3580 3245 84700 84750 3698 3353 86700 86750 3817 3460 80750 80800 3464 3140 82750 82800 3583 3248 84750 84800 3701 3355 86750 86800 3820 3463 80800 80850 3467 3143 82800 82850 3585 3250 84800 84850 3704 3358 86800 86850 3823 3466 80850 80900 3470 3145 82850 82900 3588 3253 84850 84900 3707 3361 86850 86900 3826 3469 80900 80950 3473 3148 82900 82950 3591 3256 84900 84950 3710 3363 86900 86950 3829 3471 80950 81000 3476 3151 82950 83000 3594 3258 84950 85000 3713 3366 86950 87000 3832 3474

$81000 $83000 $85000 $87000

$81000 $81050 $ 3479 $ 3153 $83000 $83050 $ 3597 $ 3261 $85000 $85050 $ 3716 $ 3369 $87000 $87050 $ 3835 $ 3477 81050 81100 3481 3156 83050 83100 3600 3264 85050 85100 3719 3372 87050 87100 3838 3479 81100 81150 3484 3159 83100 83150 3603 3266 85100 85150 3722 3374 87100 87150 3841 3482 81150 81200 3487 3161 83150 83200 3606 3269 85150 85200 3725 3377 87150 87200 3844 3485 81200 81250 3490 3164 83200 83250 3609 3272 85200 85250 3728 3380 87200 87250 3847 3487 81250 81300 3493 3167 83250 83300 3612 3275 85250 85300 3731 3382 87250 87300 3850 3490 81300 81350 3496 3169 83300 83350 3615 3277 85300 85350 3734 3385 87300 87350 3853 3493 81350 81400 3499 3172 83350 83400 3618 3280 85350 85400 3737 3388 87350 87400 3856 3495 81400 81450 3502 3175 83400 83450 3621 3283 85400 85450 3740 3390 87400 87450 3859 3498 81450 81500 3505 3178 83450 83500 3624 3285 85450 85500 3743 3393 87450 87500 3862 3501 81500 81550 3508 3180 83500 83550 3627 3288 85500 85550 3746 3396 87500 87550 3865 3504 81550 81600 3511 3183 83550 83600 3630 3291 85550 85600 3749 3398 87550 87600 3868 3506 81600 81650 3514 3186 83600 83650 3633 3293 85600 85650 3752 3401 87600 87650 3871 3509 81650 81700 3517 3188 83650 83700 3636 3296 85650 85700 3755 3404 87650 87700 3874 3512 81700 81750 3520 3191 83700 83750 3639 3299 85700 85750 3758 3407 87700 87750 3877 3514 81750 81800 3523 3194 83750 83800 3642 3301 85750 85800 3761 3409 87750 87800 3880 3517 81800 81850 3526 3196 83800 83850 3645 3304 85800 85850 3764 3412 87800 87850 3883 3520 81850 81900 3529 3199 83850 83900 3648 3307 85850 85900 3767 3415 87850 87900 3886 3522 81900 81950 3532 3202 83900 83950 3651 3310 85900 85950 3770 3417 87900 87950 3889 3525 81950 82000 3535 3205 83950 84000 3654 3312 85950 86000 3773 3420 87950 88000 3892 3528

OHIO TAX TABLES FOR 1998 ONLY 30

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$88000 $91000 $94000 $97000

$88000 $88050 $ 3895 $ 3530 $91000 $91050 $ 4073 $ 3692 $94000 $94050 $ 4251 $ 3854 $97000 $97050 $ 4429 $ 4015 88050 88100 3897 3533 91050 91100 4076 3695 94050 94100 4254 3856 97050 97100 4432 4018 88100 88150 3900 3536 91100 91150 4079 3698 94100 94150 4257 3859 97100 97150 4435 4021 88150 88200 3903 3539 91150 91200 4082 3700 94150 94200 4260 3862 97150 97200 4438 4023 88200 88250 3906 3541 91200 91250 4085 3703 94200 94250 4263 3865 97200 97250 4441 4026 88250 88300 3909 3544 91250 91300 4088 3706 94250 94300 4266 3867 97250 97300 4444 4029 88300 88350 3912 3547 91300 91350 4091 3708 94300 94350 4269 3870 97300 97350 4447 4032 88350 88400 3915 3549 91350 91400 4094 3711 94350 94400 4272 3873 97350 97400 4450 4034 88400 88450 3918 3552 91400 91450 4097 3714 94400 94450 4275 3875 97400 97450 4453 4037 88450 88500 3921 3555 91450 91500 4100 3716 94450 94500 4278 3878 97450 97500 4456 4040 88500 88550 3924 3557 91500 91550 4103 3719 94500 94550 4281 3881 97500 97550 4459 4042 88550 88600 3927 3560 91550 91600 4106 3722 94550 94600 4284 3883 97550 97600 4462 4045 88600 88650 3930 3563 91600 91650 4108 3724 94600 94650 4287 3886 97600 97650 4465 4048 88650 88700 3933 3566 91650 91700 4111 3727 94650 94700 4290 3889 97650 97700 4468 4050 88700 88750 3936 3568 91700 91750 4114 3730 94700 94750 4293 3891 97700 97750 4471 4053 88750 88800 3939 3571 91750 91800 4117 3733 94750 94800 4296 3894 97750 97800 4474 4056 88800 88850 3942 3574 91800 91850 4120 3735 94800 94850 4299 3897 97800 97850 4477 4059 88850 88900 3945 3576 91850 91900 4123 3738 94850 94900 4302 3900 97850 97900 4480 4061 88900 88950 3948 3579 91900 91950 4126 3741 94900 94950 4305 3902 97900 97950 4483 4064 88950 89000 3951 3582 91950 92000 4129 3743 94950 95000 4308 3905 97950 98000 4486 4067

$89000 $92000 $95000 $98000

$89000 $89050 $ 3954 $ 3584 $92000 $92050 $ 4132 $ 3746 $95000 $95050 $ 4311 $ 3908 $98000 $98050 $ 4489 $ 4069 89050 89100 3957 3587 92050 92100 4135 3749 95050 95100 4314 3910 98050 98100 4492 4072 89100 89150 3960 3590 92100 92150 4138 3751 95100 95150 4316 3913 98100 98150 4495 4075 89150 89200 3963 3592 92150 92200 4141 3754 95150 95200 4319 3916 98150 98200 4498 4077 89200 89250 3966 3595 92200 92250 4144 3757 95200 95250 4322 3918 98200 98250 4501 4080 89250 89300 3969 3598 92250 92300 4147 3759 95250 95300 4325 3921 98250 98300 4504 4083 89300 89350 3972 3601 92300 92350 4150 3762 95300 95350 4328 3924 98300 98350 4507 4085 89350 89400 3975 3603 92350 92400 4153 3765 95350 95400 4331 3927 98350 98400 4510 4088 89400 89450 3978 3606 92400 92450 4156 3768 95400 95450 4334 3929 98400 98450 4513 4091 89450 89500 3981 3609 92450 92500 4159 3770 95450 95500 4337 3932 98450 98500 4516 4094 89500 89550 3984 3611 92500 92550 4162 3773 95500 95550 4340 3935 98500 98550 4519 4096 89550 89600 3987 3614 92550 92600 4165 3776 95550 95600 4343 3937 98550 98600 4522 4099 89600 89650 3990 3617 92600 92650 4168 3778 95600 95650 4346 3940 98600 98650 4524 4102 89650 89700 3993 3619 92650 92700 4171 3781 95650 95700 4349 3943 98650 98700 4527 4104 89700 89750 3996 3622 92700 92750 4174 3784 95700 95750 4352 3945 98700 98750 4530 4107 89750 89800 3999 3625 92750 92800 4177 3786 95750 95800 4355 3948 98750 98800 4533 4110 89800 89850 4001 3627 92800 92850 4180 3789 95800 95850 4358 3951 98800 98850 4536 4112 89850 89900 4004 3630 92850 92900 4183 3792 95850 95900 4361 3953 98850 98900 4539 4115 89900 89950 4007 3633 92900 92950 4186 3794 95900 95950 4364 3956 98900 98950 4542 4118 89950 90000 4010 3636 92950 93000 4189 3797 95950 96000 4367 3959 98950 99000 4545 4120

$90000 $93000 $96000 $99000

$90000 $90050 $ 4013 $ 3638 $93000 $93050 $ 4192 $ 3800 $96000 $96050 $ 4370 $ 3962 $99000 $99050 $ 4548 $ 4123 90050 90100 4016 3641 93050 93100 4195 3803 96050 96100 4373 3964 99050 99100 4551 4126 90100 90150 4019 3644 93100 93150 4198 3805 96100 96150 4376 3967 99100 99150 4554 4129 90150 90200 4022 3646 93150 93200 4201 3808 96150 96200 4379 3970 99150 99200 4557 4131 90200 90250 4025 3649 93200 93250 4204 3811 96200 96250 4382 3972 99200 99250 4560 4134 90250 90300 4028 3652 93250 93300 4207 3813 96250 96300 4385 3975 99250 99300 4563 4137 90300 90350 4031 3654 93300 93350 4210 3816 96300 96350 4388 3978 99300 99350 4566 4139 90350 90400 4034 3657 93350 93400 4212 3819 96350 96400 4391 3980 99350 99400 4569 4142 90400 90450 4037 3660 93400 93450 4215 3821 96400 96450 4394 3983 99400 99450 4572 4145 90450 90500 4040 3662 93450 93500 4218 3824 96450 96500 4397 3986 99450 99500 4575 4147 90500 90550 4043 3665 93500 93550 4221 3827 96500 96550 4400 3988 99500 99550 4578 4150 90550 90600 4046 3668 93550 93600 4224 3830 96550 96600 4403 3991 99550 99600 4581 4153 90600 90650 4049 3671 93600 93650 4227 3832 96600 96650 4406 3994 99600 99650 4584 4155 90650 90700 4052 3673 93650 93700 4230 3835 96650 96700 4409 3997 99650 99700 4587 4158 90700 90750 4055 3676 93700 93750 4233 3838 96700 96750 4412 3999 99700 99750 4590 4161 90750 90800 4058 3679 93750 93800 4236 3840 96750 96800 4415 4002 99750 99800 4593 4164 90800 90850 4061 3681 93800 93850 4239 3843 96800 96850 4418 4005 99800 99850 4596 4166 90850 90900 4064 3684 93850 93900 4242 3846 96850 96900 4420 4007 99850 99900 4599 4169 90900 90950 4067 3687 93900 93950 4245 3848 96900 96950 4423 4010 99900 99950 4602 4172 90950 91000 4070 3689 93950 94000 4248 3851 96950 97000 4426 4013 99950 100000 4605 4174

OHIO TAX TABLES FOR 1998 ONLY 31

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that surplus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax and tax rate before and after reduction The crossed-out part of the table shows the tax and tax rate before reduction The amount shown in the shaded area is the tax and tax rate after reduction

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

1998 IT-1040EZ AND IT-1040 TAX TABLE NO 2

Taxpayers with Ohio taxable income of $100000 or more must use this table

Ohio taxable income (line 5 of Form IT-1040EZ or line 5 of Form IT-1040)

$0mdash 5000 $5000mdash 10000

$10000mdash 15000 $15000mdash 20000 $20000mdash 40000 $40000mdash 80000 $80000mdash 100000

$100000mdash 200000 over 200000

Ohio tax rate before reduction DO NOT USE

743 of Ohio taxable income

$ 3715 plus 1486 of excess over $ 5000

$ 11145 plus 2972 of excess over $ 10000

$ 26065 plus 3715 of excess over $ 15000

$ 44580 plus 4457 of excess over $ 20000

$ 133720 plus 5201 of excess over $ 40000

$ 341760 plus 5943 of excess over $ 80000

$ 460620 plus 69 of excess over $ 100000

$ 1150620 plus 75 of excess over $ 200000

1998 Ohio tax rate after reduction

673 of Ohio taxable income

$ 3365 plus 1347 of excess over $ 5000

$ 10100 plus 2694 of excess over $ 10000

$ 23570 plus 3368 of excess over $ 15000

$ 40410 plus 4040 of excess over $ 20000

$ 121210 plus 4715 of excess over $ 40000

$ 309810 plus 5388 of excess over $ 80000

$ 417570 plus 6255 of excess over $ 100000

$ 1043070 plus 6799 of excess over $ 200000

32

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 1998 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 your county board ofnumbers elections

ADAMS COUNTY Adams CountyOhio Valley Local SD 0101

ALLEN COUNTY 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 Ashland City SD 0301 Hillsdale Local SD 0302

Loudonville-Perrysville Ex Vil SD 0303 Mapleton Local SD 0304

ASHTABULA COUNTY 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 Alexander Local SD 0501 Athens City SD 0502 Federal Hocking Local SD 0503 Nelsonville-York City SD 0504 Trimble Local SD 0505

AUGLAIZE COUNTY 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 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 Eastern Local SD 0801 Fayetteville-Perry Local SD 0802 Georgetown Ex Vil SD 0803 Ripley Union Lewis Huntington Local SD 0804 Western Brown Local SD 0805

BUTLER COUNTY Edgewood City SD 0901 Fairfield City SD 0902 Hamilton City SD 0903 Lakota Local SD 0904

Madison Local SD 0905 MiddletownMonroe City SD 0906

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

CARROLL COUNTY Brown Local SD 1001 Carrollton Ex Vil SD 1002

CHAMPAIGN COUNTY 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 Mad River-Green Local SD 1201 Northeastern Local SD 1203 Northwestern Local SD 1204

Southeastern Local SD 1205 Springfield City SD 1206 Clark-Shawnee Local SD 1207 Tecumseh Local SD 1202

CLERMONT COUNTY 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 Blanchester Local SD 1401 Clinton-Massie Local SD 1402 East Clinton Local SD 1403 Wilmington City SD 1404

COLUMBIANA COUNTY 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 Coshocton City SD 1601 Ridgewood Local SD 1602 River View Local SD 1603

CRAWFORD COUNTY 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 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 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 Ayersville Local SD 2001

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

Northeastern Local SD 2005

DELAWARE COUNTY Big Walnut Local SD 2101 Buckeye Valley Local SD 2102

Delaware City SD 2103 Olentangy Local SD 2104

ERIE COUNTY 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 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 Miami Trace Local SD 2401 Washington Court House City SD 2402

FRANKLIN COUNTY 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 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

School district income tax in effect for 1998

33

GALLIA COUNTY Gallia County Local SD 2701 Gallipolis City SD 2702

GEAUGA COUNTY 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 Beavercreek City SD 2901

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

Sugarcreek Local SD 2905 Xenia City SD2906

Yellow Springs Ex Vil SD 2907

GUERNSEY COUNTY Cambridge City SD3001 East Guernsey Local SD3002 Rolling Hills Local SD 3003

HAMILTON COUNTY Cincinnati City SD3101 Deer Park Community City SD3102 Finneytown Local SD 3103 Forest Hills Local SD 3104 Indian Hill Ex Vil SD 3106 Lockland City SD 3107 Loveland City SD 3108 Madeira City SD 3109 Mariemont City SD3110 Mount Healthy City SD3111 North College Hill City SD 3112 Northwest Local SD 3113 Norwood City SD 3114 Oak Hills Local SD3115 Princeton City SD 3116 Reading Community City SD3117 Southwest Local SD 3118 St Bernard-Elmwood Place City SD 3119 Sycamore Community City SD 3120 Three Rivers Local SD 3121 Winton Woods City SD3105

Wyoming City SD 3122

HANCOCK COUNTY Arcadia Local SD 3201

Arlington Local SD3202 Cory-Rawson Local SD3203

Findlay City SD 3204 Liberty-Benton Local SD 3205 McComb Local SD 3206

Van Buren Local SD3207 Vanlue Local SD3208

HARDIN COUNTY Ada Ex Vil SD3301 Hardin Northern Local SD 3302 Kenton City SD3303 Ridgemont Local SD 3304

Riverdale Local SD3305 Upper Scioto Valley Local SD 3306

HARRISON COUNTY Conotton Valley Union Local SD 3401 Harrison Hills City SD 3402

HENRY COUNTY Holgate Local SD 3501 Liberty Center Local SD3502

Napoleon Area City SD3503 Patrick Henry Local SD3504

HIGHLAND COUNTY Bright Local SD3601 Fairfield Local SD 3602 Greenfield Ex Vil SD 3603

Hillsboro City SD 3604 Lynchburg-Clay Local SD3605

HOCKING COUNTY Logan-Hocking Local SD3701

HOLMES COUNTY East Holmes Local SD3801 West Holmes Local SD 3802

HURON COUNTY Bellevue City SD 3901 Monroeville Local SD 3902

New London Local SD 3903 Norwalk City SD 3904 South Central Local SD3905 Western Reserve Local SD3906

Willard City SD 3907

JACKSON COUNTY Jackson City SD4001 Oak Hill Union Local SD 4002 Wellston City SD4003

JEFFERSON COUNTY Buckeye Local SD 4101 Edison Local SD 4102 Indian Creek Local SD 4103 Steubenville City SD 4104 Toronto City SD 4105

KNOX COUNTY Centerburg Local SD 4201 Danville Local SD 4202

East Knox Local SD 4203 Fredericktown Local SD4204 Mount Vernon City SD4205 LAKE COUNTY Fairport Harbor Ex Vil SD 4301 Kirtland Local SD4302 Madison Local SD 4303 Mentor Ex Vil SD4304 Painesville City Local SD4305 Painesville Township Local SD 4306 Perry Local SD 4307 Wickliffe City SD 4308 Willoughby-Eastlake City SD 4309

LAWRENCE COUNTY Chesapeake Union Ex Vil SD 4401 Dawson-Bryant Local SD4402 Fairland Local SD4403 Ironton City SD4404 Rock Hill Local SD 4405 South Point Local SD 4406 Symmes Valley Local SD4407

LICKING COUNTY Granville Ex Vil SD 4501 Heath City SD4502 Johnstown-Monroe Local SD 4503 Lakewood Local SD 4504 Licking Heights Local SD 4505

Licking Valley Local SD4506 Newark City SD 4507

North Fork Local SD 4508 Northridge Local SD 4509 Southwest Licking Local SD4510

LOGAN COUNTY Bellefontaine City SD4601 Benjamin Logan Local SD 4602 Indian Lake Local SD4603

Riverside Local SD4604

LORAIN COUNTY Amherst Ex Vil SD4701 Avon Lake City SD 4702 Avon Local SD 4703 Clearview Local SD4704 Columbia Local SD 4705 Elyria City SD4706 Firelands Local SD 4707 Keystone Local SD 4708 Lorain City SD4709 Midview Local SD4710 North Ridgeville City SD 4711

Oberlin City SD 4712 Sheffield-Sheffield Lake City SD4713

Wellington Ex Vil SD4715

LUCAS COUNTY Anthony Wayne Local SD4801 Maumee City SD 4802 Oregon City SD 4803 Ottawa Hills Local SD4804 Springfield Local SD 4805 Sylvania City SD 4806 Toledo City SD 4807 Washington Local SD4808

School district income tax in effect for 1998

MADISON COUNTY Jefferson Local SD 4901

Jonathan Alder Local SD4902 London City SD4903 Madison-Plains Local SD 4904

MAHONING COUNTY Austintown Local SD 5001 Boardman Local SD 5002 Campbell City SD5003 Canfield Local SD 5004 Jackson-Milton Local SD 5005 Lowellville Local SD5006 Poland Local SD 5007 Sebring Local SD5008 South Range Local SD 5009 Springfield Local SD 5010 Struthers City SD5011 West Branch Local SD 5012 Western Reserve Local SD5013 Youngstown City SD5014

MARION COUNTY Elgin Local SD 5101 Marion City SD5102 Pleasant Local SD5103 Ridgedale Local SD5104 River Valley Local SD 5105

MEDINA COUNTY Black River Local SD5201 Brunswick City SD 5202 Buckeye Local SD 5203 Cloverleaf Local SD 5204 Highland Local SD 5205 Medina City SD 5206 Wadsworth City SD5207

MEIGS COUNTY Eastern Local SD 5301 Meigs Local SD 5302 Southern Local SD5303

MERCER COUNTY Celina City SD5401 Coldwater Ex Vil SD5402 Fort Recovery Local SD 5406

Marion Local SD 5403 Parkway Local SD 5405

St Henry Consolidated Local SD 5407

MIAMI COUNTY Bethel Local SD5501

Bradford Ex Vil SD 5502 Covington Ex Vil SD5503 Miami East Local SD 5504

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

Tipp City Ex Vil SD 5508 Troy City SD5509

MONROE COUNTY Switzerland of Ohio Local SD 5601

MONTGOMERY COUNTY Brookville Local SD 5701 Centerville City SD5702 Dayton City SD5703 Huber Heights City SD5715 Jefferson Township Local SD 5704 Kettering City SD 5705 Mad River Local SD5706 Miamisburg City SD5707

New Lebanon Local SD 5708 Northmont City SD5709 Northridge Local SD5710 Oakwood City SD5711 Trotwood-Madison City SD 5712

Valley View Local SD5713 Vandalia-Butler City SD5714 West Carrollton City SD5716

MORGAN COUNTY Morgan Local SD 5801

MORROW COUNTY Cardington-Lincoln Local SD 5901

Highland Local SD 5902 Mount Gilead Ex Vil SD 5903 Northmor Local SD 5904

34

MUSKINGUM COUNTY East Muskingum Local SD6001 Franklin Local SD6002 Maysville Local SD 6003 Tri-Valley Local SD 6004 West Muskingum Local SD 6005 Zanesville City SD6006

NOBLE COUNTY Caldwell Ex Vil SD 6101 Noble Local SD 6102

OTTAWA COUNTY Benton-Carroll-Salem Local SD6201 Danbury Local SD 6202 Genoa Area Local SD6203 Middle Bass Local SD6204 North Bass Local SD 6205 Port Clinton City SD6206 Put-In-Bay Local SD 6207

PAULDING COUNTY Antwerp Local SD 6301 Paulding Ex Vil SD 6302 Wayne Trace Local SD6303

PERRY COUNTY Crooksville Ex Vil SD6401 New Lexington City SD 6402 Northern Local SD6403 Southern Local SD6404

PICKAWAY COUNTY Circleville City SD 6501 Logan Elm Local SD 6502

Teays Valley Local SD6503 Westfall Local SD6504

PIKE COUNTY Eastern Local SD 6601 Scioto Valley Local SD 6602 Waverly City SD6603 Western Local SD6604

PORTAGE COUNTY Aurora City SD 6701 Crestwood Local SD6702 Field Local SD6703 James A Garfield Local SD 6704 Kent City SD6705 Ravenna City SD 6706 Rootstown Local SD6707 Southeast Local SD6708 Streetsboro City SD 6709 Waterloo Local SD 6710 Windham Ex Vil SD6711

PREBLE COUNTY College Corner Local SD 6801

National Trail Local SD 6802 Eaton City SD 6803 Preble Shawnee Local SD 6804

Twin Valley Community Local SD6805 Tri-County North Local SD6806

PUTNAM COUNTY Columbus Grove Local SD6901 Continental Local SD 6902

Jennings Local SD 6903 Kalida Local SD 6904

Leipsic Local SD 6905 Miller City-New Cleveland Local SD 6906 Ottawa-Glandorf Local SD6907

Ottoville Local SD6908 Pandora-Gilboa Local SD6909

RICHLAND COUNTY Clear Fork Valley Local SD 7001 Crestview Local SD7002 Lexington Local SD7003 Lucas Local SD7004 Madison Local SD 7005 Mansfield City SD 7006 Ontario Local SD7009

Plymouth Local SD7007 Shelby City SD 7008

ROSS COUNTY Adena Local SD7101 Chillicothe City SD7102 Huntington Local SD7103 Paint Valley Local SD 7104

Scioto Valley Local SD 7105 Union-Scioto Local SD7106 Zane Trace Local SD 7107

SANDUSKY COUNTY Clyde-Green Springs Ex Vil SD7201

Fremont City SD7202 Gibsonburg Ex Vil SD7203 Lakota Local SD 7204 Woodmore Local SD 7205

SCIOTO COUNTY Bloom-Vernon Local SD7301 Clay Local SD7302 Green Local SD 7303 Minford Local SD7304 New Boston Local SD 7305 Northwest Local SD 7306 Portsmouth City SD7307 Valley Local SD 7308 Washington-Nile Local SD7309 Wheelersburg Local SD7310

SENECA COUNTY Bettsville Local SD7401

Fostoria City SD 7402 Hopewell-Loudon Local SD7403

New Riegel Local SD 7404 Old Fort Local SD 7405 Seneca East Local SD7406 Tiffin City SD 7407

SHELBY COUNTY Anna Local SD 7501

Botkins Local SD7502 Fairlawn Local SD7503 Fort Loramie Local SD7504 Hardin-Houston Local SD 7505

Jackson Center Local SD7506 Russia Local SD 7507

Sidney City SD 7508

STARK COUNTY Alliance City SD7601 Canton City SD7602 Canton Local SD7603 Fairless Local SD7604 Jackson Local SD 7605 Lake Local SD 7606 Louisville City SD 7607 Marlington Local SD 7608

Massillon City SD7609 Minerva Local SD7610 North Canton City SD 7611 Northwest Local SD 7612 Osnaburg Local SD7613 Perry Local SD 7614 Plain Local SD7615 Sandy Valley Local SD 7616 Tuslaw Local SD 7617

SUMMIT COUNTY Akron City SD 7701 Barberton City SD 7702 Copley-Fairlawn City SD 7703 Coventry Local SD 7704 Cuyahoga Falls City SD 7705 Green Local SD 7707 Hudson Local SD7708 Manchester Local SD 7706 Mogadore Local SD7709 Nordonia Hills City SD 7710 Norton City SD 7711 Revere Local SD7712 Springfield Local SD 7713 Stow-Munroe Falls City SD 7714 Tallmadge City SD 7715 Twinsburg City SD 7716 Woodridge Local SD 7717

TRUMBULL COUNTY Bloomfield-Mespo Local SD7801 Bristol Local SD 7802 Brookfield Local SD7803 Champion Local SD 7804 Girard City SD7807 Howland Local SD 7808 Hubbard Ex Vil SD7809 Joseph Badger Local SD7810 LaBrae Local SD 7811 Lakeview Local SD 7812 Liberty Local SD 7813

School district income tax in effect for 1998

Lordstown Local SD7814 Maplewood Local SD 7815 Mathews Local SD 7806 McDonald Local SD 7816 Newton Falls Ex Vil SD 7817 Niles City SD7818 Southington Local SD7819 Warren City SD 7820 Weathersfield Local SD7821

TUSCARAWAS COUNTY Claymont City SD7901 Dover City SD 7902 Garaway Local SD7903 Indian Valley Local SD 7904 Newcomerstown Ex Vil SD 7905 New Philadelphia City SD7906 Strasburg-Franklin Local SD7907 Tuscarawas Valley Local SD 7908

UNION COUNTY Fairbanks Local SD 8001

Marysville Ex Vil SD 8002 North Union Local SD8003

VAN WERT COUNTY Crestview Local SD8101 Lincolnview Local SD8102 Van Wert City SD8104

VINTON COUNTY Vinton County Local SD 8201

WARREN COUNTY Carlisle Local SD8301 Franklin City SD8304 Kings Local SD8303 Lebanon City SD 8305 Little Miami Local SD8306 Mason City SD 8307 Springboro Community City SD 8302 Wayne Local SD8308

WASHINGTON COUNTY Belpre City SD8401 Fort Frye Local SD 8402 Frontier Local SD 8403 Marietta City SD8404 Warren Local SD 8405 Wolf Creek Local SD 8406

WAYNE COUNTY Chippewa Local SD8501 Dalton Local SD 8502 Green Local SD 8503 North Central Local SD8504

Northwestern Local SD 8505 Orrville City SD8506 Rittman Ex Vil SD8507 Southeast Local SD8508 Triway Local SD8509 Wooster City SD8510

WILLIAMS COUNTY Bryan City SD8601

Edgerton Local SD 8602 Edon-Northwest Local SD8603 Millcreek-West Unity Local SD8604 Montpelier Ex Vil SD8605 North Central Local SD8606

Stryker Local SD 8607

WOOD COUNTY Bowling Green City SD8701

Eastwood Local SD 8702 Elmwood Local SD8703

Lake Local SD 8704 North Baltimore Local SD8705 Northwood Local SD8706 Otsego Local SD8707

Perrysburg Ex Vil SD 8708 Rossford Ex Vil SD 8709

WYANDOT COUNTY Carey Ex Vil SD 8801

Mohawk Local SD8802 Upper Sandusky Ex Vil SD8803

35

To Determine the School District of Residence

COUNTY BOARD OF ELECTIONS

Adams 937-544-2633 Allen 419-223-8530 Ashland 419-282-4224 Ashtabula 440-576-6915

Athens 740-592-3201 Auglaize 419-738-9231 Belmont 740-676-1025 Brown 937-378-3008

Butler 513-887-3700 Carroll 330-627-2610 Champaign 937-652-1369 Clark 937-328-2491 2492 2604

Clermont 513-732-7275 Clinton 937-382-3537 Columbiana 330-424-1448 Coshocton 740-622-1117

Crawford 419-562-8721 Cuyahoga 216-443-3200 Darke 937-548-1835 Defiance 419-782-2906 8543

Delaware 740-368-1780 Erie 419-627-7601 Fairfield 740-687-7000 Fayette 740-335-1190

Franklin 614-462-3100 Fulton 419-335-6841 Gallia 740-446-1600 Geauga 440-285-2222 ext 5930

Greene 937-376-7470 Guernsey 740-432-2680 Hamilton 513-632-7031 Hancock 419-422-3245

Hardin 419-674-2211 Harrison 740-942-8866 Henry 419-592-7956 Highland 937-393-9961

Hocking 740-380-8683 Holmes 330-674-5921 Huron 419-668-8238 Jackson 740-286-2905

Jefferson 740-283-8522 Knox 740-397-2188 Lake 440-350-2700 Lawrence 740-532-0444

Call the County Board of Elections

COUNTY

Licking Logan Lorain Lucas

Madison Mahoning Marion Medina

Meigs Mercer Miami Monroe

Montgomery Morgan Morrow Muskingum

Noble Ottawa Paulding Perry

Pickaway Pike Portage Preble

Putnam Richland Ross Sandusky

Scioto Seneca Shelby Stark

Summit Trumbull Tuscarawas Union

Van Wert Vinton Warren Washington

Wayne Williams Wood Wyandot

BOARD OF ELECTIONS

740-349-8683 937-599-7255 440-244-3186 440-322-8228 419-213-4001

740-852-9424 330-783-2474 740-387-9631 330-722-9278

740-992-2697 419-586-2215 937-332-6926 740-472-0929

937-225-5656 740-962-3116 419-946-4026 740-455-7120

740-732-2057 419-734-6880 419-399-8230 740-342-2134

740-474-1100 8077 740-947-4512 2039 330-297-3511 937-456-8117

419-523-3343 419-774-5530 740-775-2350 419-334-6180

740-353-4178 419-447-4424 937-498-7207 330-438-8683

330-643-5200 330-369-4050 330-343-8819 937-642-2836

419-238-4192 740-596-5855 513-695-1358 740-374-6828

330-287-5480 419-636-1854 419-354-9120 419-294-1226

36 70998

n

n

I I I

I I I I

I I I I I I

I I I I I I I I

I I I

I I I I

I I I I

I I I I I

1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 i i 1 1 1

- 111111111111

IT-10 OHIO Information Notice 1998 For the year January 1-December 31 1998 or other taxable year beginning ________________________ 1998 and ending ________________________ 19_____

TY

PE

OR

PR

INT

TY

PE O

R P

RIN

T

Your first name Initial Last name Your social security number Filing Statusmdashcheck only one

n Single Notice

n Joint Notice

If a joint notice spousersquos first name Initial Last name Spousersquos social security number

Home address (number and street) PLACE LABEL HERE Apt No Ohio county

City town or post office state and ZIP code Ohio Public School District Number

s

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 7

I AM NOT REQUIRED TO FILE A 1998 OHIO INCOME TAX RETURN BECAUSE

1 I MOVED OUT OF THE STATE OF OHIO IN 1997 AND HAD NO INCOME IN OHIO DURING 1998

I MOVED TO ______________________________ DATE MOVED ______________________________

2 IN 1998 I WAS A RESIDENT OF ONE OF THE FOLLOWING STATES (CIRCLE STATE) KENTUCKY INDIANA WEST VIRGINIA MICHIGAN OR PENNSYLVANIA AND I 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 WE MAY ASK YOU LATER ON 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 1998

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)

OHIO IT-40P 1998PINCOME TAX PAYMENT VOUCHER Please use UPPER CASE letters to print the first three letters of

Taxpayerrsquos last name Spousersquos last name Your first name Initial Last name

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

(if joint filing)

Your Social Security Number

Spousersquos Number

(if joint filing)

Dollars Cents Return this voucher with check or money order payable to TREASURER OF STATE OF OHIO and mail to AMOUNT OF OHIO DEPrsquoT OF TAXATION PO BOX 182131 COLUMBUS OHIO 43218-2131 PAYMENT

s $

37

HOW TO GET OHIO TAX INFORMATION Do you want information by telephone - FAST FAST (Fast Answers about State Taxes) is an auto-mated phone system where you can get the status of your 1998 refund or get answers to the 23 most fre-quently asked tax questions Recorded tax information will be available 24 hours a day seven days a week

How do I use FAST to get refund information You can check on the status of your 1998 Ohio Income Tax refund by calling toll free 1-800-282-1784 You will be required to provide your social security number and your refund amount We will then tell you if your refund has been processed and when you can expect your refund Refund information will occasionally not be available due to system maintenance Refund pro-cessing takes from six to eight weeks You are limited to one refund information call every three days

Do you want to access us on the Internet Visit the State of Ohio Internet Web Site at wwwstateohustax You can get answers to the 23 most frequently asked tax questions as well as tax forms Publications Information Releases Tax Rules and Statistics

Do you want to visit us in person The addresses for our district offices are found on page 39 of this booklet

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 to a tax question If you write be sure to include your social security number Our address is found on page 39 of this booklet

How do I use FAST to answer a tax question You can listen to answers for the following 23 most frequently asked questions by calling toll free 1-800-282-1780 A pre-recorded message will follow each

Forms Information bull Where can I pick up Ohio income tax forms bull How can I get a copy of my Ohio income tax return bull What should I do if I need a paper copy of my

Telefile return

Filing Requirements bull I moved into Ohio last year How do I file bull How can I get an extension of time to file my Ohio

income tax return bull Where do I send my Ohio income tax return bull I never received a W-2 form What do I do bull What should I do if I need to correct my Telefile

return bull What should I do if the IRS examined and changed

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

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

an Ohio return bull Can my children claim themselves on their Ohio

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

Refund Problems bull I moved since I filed my Ohio return How can I get

my refund bull My spouse passed away but my refund check has

both our names on it What should I do bull Irsquom due a refund Do I still need to file an Ohio

income tax return bull Irsquove either lost my refund check or it was stolen

What should I do

Payment Information bull Why was my Ohio withholding disallowed bull Should I file my Ohio income tax return even though

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

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

income taxes bull Can I pay my taxes with a credit card

Ohio School District Information bull How do I find out what school district I live in bull What do I do if my employer mistakenly withheld

Ohio school district income tax

38

ii11imi111 11111 11 11 111 1

0

TAXPAYER ASSISTANCE

By Internet STATE OF OHIO INTERNET WEBSITE

Tax Forms Instructions wwwstateohustax FAST Tax Questions

By Phone TOLL FREE TELEPHONE NUMBERS

Toll Free 24 Hour Refund Hotline 1-800-282-1784 Toll Free Form Requests 1-800-282-1782 Toll Free Tax Questions 1-800-282-1780

Walk-in Ohio Department of Taxation District Office Locations Walk-in services are available at all office locations Monday through Friday 800 am to 500 pm

AKRON DISTRICT OFFICE CINCINNATI DISTRICT OFFICE CLEVELAND DISTRICT OFFICE 161 South High Street 900 Dalton Avenue at West 8th Street 615 West Superior Avenue Suite 501 Cincinnati Ohio 45203-1171 Fifth Floor Room 570 Akron Ohio 44308-1600 Cleveland Ohio 44113-1891

COLUMBUS DISTRICT OFFICE DAYTON DISTRICT OFFICE LIMA DISTRICT OFFICE 1880 East Dublin-Granville Road Centre City Offices 1303 Bellefontaine Avenue Columbus Ohio 43229-3529 15 East Fourth Street Room 510 Lima Ohio 45804-3199

Dayton Ohio 45402-2162

TOLEDO DISTRICT OFFICE YOUNGSTOWN DISTRICT OFFICE ZANESVILLE DISTRICT OFFICE One Government Center Stambaugh Building 601 Underwood Street Suite 1400 44 Federal Plaza Central 300 Zanesville Ohio 43701-3786 Toledo Ohio 43604-2232 Youngstown Ohio 44503-1651

Written Ohio Department of Taxation Taxpayer Services Mailing address

Ohio Department of Taxation Taxpayer ServiceCentral Registration Division Taxpayer Services Response Section PO Box 182382 Columbus Ohio 43218-2382

For Deaf Hard of Hearing or Speech Impaired who use TTY or TDD only Please contact the Ohio Relay Service at 1-800-750-0750 and give the Communication Assistant the Ohio Department of Taxation telephone number that you wish to contact

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 loca-tions in your area call the Internal Revenue Service at 1-800-829-1040 If you received an Ohio andor Federal income tax pack-age in the mail take them with you when you go for help

The Ohio Department of Taxation is an Equal Opportunity Employer

39

OHIO Department of Taxation Columbus Ohio 43270

  • Untitled
    • 2
Page 11: Individual Income Tax · Individual Income Tax Forms and Instructions This booklet contains 2 copies of Form IT-1040, the standard Ohio income tax form AND Form IT-1040 EZ, the short

ii DIVISION OF

WILDLIFE

Natural Areas

~bullI5J bull Check Us

EZ Line 9 mdash Joint Filing Credit Contrsquod

If you do not qualify for the Joint Filing Credit enter ldquo0rdquo on line 9

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 8 More than $25000

but not more than $50000 15 of line 8 More than $50000

but not more than $75000 10 of line 8 More than $75000 5 of line 8 The credit is limited to a maximum of $650

EXAMPLE If your Ohio taxable income on line 5 was $23000 AND the tax amount on line 8 is $48600 THEN the Joint Filing Credit will be $48600 X 20 = $9720

If either spouse does not have a W-2 form showing $500 or more of Ohio income you must attach a separate statement to your return explaining what the income is

EZ Line 10 mdash Tax less Joint Filing Credit

Subtract line 9 from line 8

EZ Line 11 mdash Ohio Tax Withheld

Enter the total amount of Ohio tax withheld This is shown normally on your tax statement (W-2 W-2G or 1099R) Form(s) in box 18 ATTACH READABLE STATE copies of your W-2

W-2G OR 1099R Forms to the front of Form IT-1040EZ You cannot claim taxes withheld for another state or a

city or a school district on the Ohio return

EZ Line 12 mdash Refund

If line 11 is larger than line 10 you have a refund Subtract line 10 from line 11 and enter the amount of your refund on line 12

CAUTION If you move after filing your tax return and you are expecting a refund notify the Post Office servic-ing your old address Fill out a change of address form at the Post Office

EZ Line 13 mdash Amount You Owe

If line 10 is larger than line 11 you owe more tax Subtract line 11 from line 10 and enter the tax you owe on line 13

Caution You may be charged interest penalty for not paying enough tax during the year You may have to pay an interest penalty if the Amount You Owe (line 13) is more than $300 and both of the following apply

The amount of your 1998 Ohio tax withheld (line 11) is less than 90 of your 1998 tax (line 10) less $300 and

The amount of your 1998 Ohio tax withheld was less than 100 of your 1997 tax (line 14 1997 IT-1040 or line 2 1997 IT-1040EZ) less $300

If you owe an interest penalty you may choose to have us calculate the interest penalty for you and we will send you a bill However if you want to figure your interest penalty yourself on the Ohio Form IT-2210 you must file the stan-dard Form IT-1040 to do so

EZ Line 14 and 15 mdash Wildlife and Natural Areas Donations Checkoff

If you have a refund on line 12 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 confidentiality of your tax return these programs cannot know who donates and are therefore unable to thank you directly for your dona-tions They wish to express their sincere appreciation to those taxpayers who supported the protection of Ohiorsquos natural her-itage last year

Line 14 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 and conduct research projects of critical importance to wildlife populations

Line 15 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 Give nature a chance -support natural areas CAUTION You should not deduct the amount of your donation from your refund Any donations shown will automatically reduce the amount of the refund that will be sent to you If you decide to donate this decision is final If you do not wish to donate leave lines 14 and 15 blank If you do not have a refund on line 12 but you want to donate to protect Ohiorsquos natural heritage DONrsquoT DO IT ON YOUR INCOME TAX FORM A more complete explanation of the Natural Areas and Wildlife checkoff donations including how to donate when you donrsquot have a refund can be found in the IT-1040 line instruction for lines 21 and 22 on pages 14 and 15

11

0

950

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

Enter the amount from your 1998 federal income tax return

Use Form 1040 line 33 OR Form 1040A line 18 OR Form 1040EZ line 4 OR Form 1040-Tel adjusted gross income

In all cases your line 1 must match your federalSTOP 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 45) on the back of the return has a list of additions and deductions to your Ohio income Turn to pages 16 17 and 18 and read the additions required and the deductions to which you may be entitledbull 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 45 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 $950 for yourself and an additional $950 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

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 a $1050 deduction for each dependent exemption Note that the amount allowed for a dependent exemption is different than the amount allowed for a personal exemption Write the number of your dependents on line 3 of the person-al and dependent exemption worksheet

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 parentsrsquo Ohio tax return may claim the $950 personal exemption on their own Ohio tax return and their parents may use the $1050 dependent exemption for that same child on the par-entsrsquo Ohio tax return

Personal and Dependent Exemption Worksheet Line 1 Personal Exemption for yourself 1 $________ Line 2 If joint return enter $950 for your

spouse 2 $________ Line 3 Number of dependents that you

claim _____ times $1050 3 $________ Line 4 Total of lines 1 2 and 3 4 $________ Enter the amount shown on line 4 of this worksheet on line 4 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 22 through 32 bull If your taxable income is less than $100000 your tax has

been figured for you as shown in Table 1 on pages 22 through 31 or you may use Table 2 on page 32

bull If your taxable income is $100000 or more you must use Table 2 on page 32 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 19and 20 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 53 onto line 7 bull If you have no credits from Schedule B enter ldquo0rdquo on line 7

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 and line 14

12

0

0

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 below The second col-umn 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 pro-vided This credit is limited to a maximum of $650

If you have deducted an amount on Schedule A ofSTOP your Ohio return you may not be entitled to the joint filing credit unless each spouse has other sources of qual-ifying income totaling $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 not qualify for Ohiorsquos joint filing credit However if Mary had another source of qualifying income of $500 or more not deducted in Schedule A the Brownrsquos would qualify for the credit mdash If you do not qualify for the Joint Filing Credit enter ldquo0rdquo on line 11 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 $48600 THEN The Joint Filing Credit will be $48600

x 20 $9720 = 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 21 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 ldquoSrdquo corporation or a limited liability compa-ny you may qualify for a business credit Nonrefundable business credits must be calculated on Schedule E (available at any of our offices listed on page 39 of this booklet) A refundable Jobs Credit is available for qualifying businesses See the instructions for line 17a for further information NONREFUNDABLE BUSINESS CREDITS INCLUDE bull Credits for manufacturing bull Enterprise Zone Credits

investments bull Credits for Child Care 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 If your total credits on line 13 are more or equal to your tax on line 12 enter ldquo0rdquo on line 14

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 W-2G or 1099R) Form(s) in box 18bull ATTACH READABLE STATE copies of your W-2

W-2G 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 1998 and Amount of 1997 Overpayment Credited to 1998

Enter the total estimated income tax payments submitted on your 1998 Form IT-1040ES including payments made on Form IT-40P plus any overpayment you credited to 1998 from your 1997 IT-1040 line 23

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

Line 17a 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 17a 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

1313

0

ik DIVISION OF

WILDLIFE

Natural Areas

~middotI~ - Check Us

Line 17b mdash Refundable Pass-Through Entity Credits

If you are a direct or indirect investor in a pass-through enti-ty that filed and paid Ohio tax on Form IT-4708 (Master Return for Pass-through Entities) or Form IT-1140 you should enter the amount of tax paid on your behalf Investors who claim this credit for taxes paid on their behalf must attach Federal K-1rsquos which reflect the amount of Ohio tax paid The K-1 should show the amount of the distributive share of income the amount of Ohio tax paid the legal name of the entity and the entityrsquos federal employer identification num-ber (FEIN) Enter the total of lines 17a and 17b on line 17

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 1998 Ohio tax withheld including pass-through entity tax withheld (lines 15 and 17b 1998 IT-1040) is less than both of the fol-lowingbull 90 of your 1998 Ohio income tax (line 14 1998 IT-

1040) less $300 andbull 100 of your 1997 Ohio income tax (line 14 1997 IT-

1040 or line 2 1997 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 find that you owe an interest penalty we will send you a bill mdash but see ldquolowering your interest 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 1998 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 returnbull 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

If you have an overpayment on line 20 of your 1998STOP Form IT-1040 but 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 1999) or the net amount on line 24

Line 21 and 22 mdash Wildlife and Natural Areas Checkoff

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 and conduct research projects of critical importance to wildlife populations Donations to this fund have enabled the Division of Wildlife to increase the number of nesting bald eagles reintroduce river otters peregrine falcons paddlefish and trumpeter swans With 127 animals classifed as endangered in the state and crit-ical habitat being lost to development the effort is far from fin-ished Please join us in securing a future for wildlife currently in jeop-ardy by making a donation Your financial help will benefit native wildlife and enhance the quality of life for all Ohioans

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

14

0

0

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

A donation will reduce the amount of the refundSTOP 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 nature preserves scenic rivers

and endangered species protection make your check out to Natural Areas and Preserves Special Account

bull If you want to donate to endangered wildlife species and biodiversity projects make your check out to Nongame and Endangered Wildlife 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 1999 Estimated Income Tax

You may apply part or all of your overpayment on line 20 to your 1999 Ohio Income Tax Enter on line 23 the amount of the overpayment that you want to apply to 1999 However if you want to credit your entire overpayment to 1999 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

If you move after filing your tax return and you areSTOP expecting a refund notify the Post Office serving

your old address Fill out a change of address form for the Post Office

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

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

ccedilccedil

15

0

0

Schedule AmdashAdjustments to Income Additions

Line 25 mdash Government Interest or Dividends from Other States

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

Line 26 mdash US Government ObligationsComplex Trust Income

Enter interest or dividends on obligations of the United States government that are exempt from federal taxation but not exempt from state taxation Attach an explanation Also 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 27 mdash Pass-Through Entity Addback

Add any Form IT-1140 taxes shown on your Federal K-1rsquos

Line 28 mdash Losses on Ohio Public Obligations

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

Line 29 mdash Non-qualifying Medical Savings Account Withdrawals

SEE WORKSHEET ON PAGE 18

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

Deductions Any amounts deducted on lines 31 through 43 mustSTOP be included in your Federal Adjusted Gross Income

line 1 of the Ohio Return

Line 31 mdash Federal Interest and Dividends

Enter interest income (included in line 1) from obligations issued by the United States government or its possessionster-ritories 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 list-ing Examples of interest income that are not deductible bull Interest paid by the IRS on a federal income tax refundbull 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 you were a full year resident of one of these states bull your only source of income was from wages salaries tips

or commissions and bull you did not have Ohio tax withheld

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 line 32

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 nonresident credit in Schedule D

Note Residents of these neighboring states who work in Ohio should complete Form IT-4NR and give it to their employer to stop Ohio withholding for 1999

Wages salaries tips and commissions earned bySTOP Ohio residents in these neighboring 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 the amount withheld for the other state on line 15

Line 33 mdash State or Municipal Refund

Deduct on line 33 the amount of state and municipal income tax overpayments appearing on line 10 of your Federal Form 1040

Line 34 mdash Disability and Survivorship Benefits

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 considered retirement or pension benefits and are no longer deductible (See instructions for line 46 for the proper treat-ment of retirement benefits)

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

16

0

0

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 Benefitsbull Tier I and Tier II Railroad Retirement Benefits bull Supplemental Railroad Retirement Benefits bull Dual Railroad Retirement Benefits bull Railroad Disability and Unemployment Benefits

Line 37 mdash Interest from Ohio Public and Purchase Obligations and the Gain from the Sale or Disposition of Ohio Public Obligations

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 1998 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 1997 federal income tax return In 1998 he received a reimbursement of $200 of the medical expenses from his insurance company which he reported as income on line 21 of his 1998 federal income tax return Mr Brown is entitled to deduct the $200 reimburse-ment on line 39 of his Ohio income tax return

Do not deduct on this line state or municipal incomeSTOP tax overpayments (see line 33)

Line 40 mdash Repayment of Income Reported in a Prior Year

Deduct interest income earned from Ohio Public and Purchase Obligations if the interest income is included in your Federal Adjusted Gross Income You may also deduct any gains resulting from the sale or disposition of Ohio Public 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 1998 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)

If in 1998 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 1998 federal income tax return for the amount repaid or you claimed a tax credit on your 1998 federal income tax return based upon the amount repaid and

bull The repayment has not otherwise reduced your Federal Adjusted Gross Income for 1998 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 1997 and included the bonus in his 1997 Federal Ad-justed Gross Income In 1998 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 1998 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 your 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

If you were eligible to participate in any health planSTOP maintained by your or your spousersquos employer for

any month or part of a month in 1998 amounts paid for health insurance coverage for that month cannot be used to figure this deduction

17

Self-employed Health Insurance Cost Worksheet

1 Enter the total amount you paid in 1998 for health insurance coverage for 1998 for you your spouse and dependents 1_______

2 a Enter your net profit and other earned income from your 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 27 of your Federal Form 1040 for the self-

employment tax deduction 2b_______ c Enter any amount you claimed on line 29

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 28 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 be able to deduct the amount of funds you deposit-ed into a medical savings account or the amount deposited by your employer on your behalf If filing a joint return your spouse may also be able to deduct hisher funds deposited into hisher medical savings account For 1998 the maximum amount of deposited funds you may be able to deduct is $3149 If filing a joint return each spouse may be able to deduct up to $3149 of deposited funds into hisher separate account for a maximum of $6298

Also any investment income or interest earned on the funds deposited into a medical savings account is deductible if the income is included in your Federal Adjusted Gross Income line 1 of your Ohio Form IT-1040

To determine if you are eligible for this deduction complete the medical savings account worksheet on this page

For further information please see the question ldquoWhat is a Medical Savings Account and what are the qualificationsrdquo on page 7 of this booklet

Example John and Mary Brown file a joint tax return for 1998 John contributed $2000 to his medical savings account while Mary contributed $5000 to hers Johnrsquos account earned $120 in interest and Maryrsquos earned $300 which were includ-ed in their Federal Adjusted Gross Income They would be entitled to a Medical Savings Account deduction of $5569 ($2000 for John and $3149 for Mary plus the interest income of $420)

Medical Savings Account Worksheet

1 Amount you contributed during 1998 but no more than $3149 ________

2 If joint return amount your spouse contributed during 1998 but no more than $3149 ________

3 Amount of Medical Savings Account earnings included in line 1 of your 1998 Ohio Form IT-1040 ________

4 Sub-total (add lines 1 2 and 3) ________ 5 1998 withdrawals from the account for

non-medical purposes (see note below) ________ 6 If line 5 is less than line 4 subtract line 5 from

line 4 and enter here and on line 42 of Schedule A of Form IT-1040 ________

7 If line 4 is less than line 5 subtract line 4 from line 5 and enter here and on line 29 of Schedule A of Form IT-1040 ________

Note If any prior year contribution exceeded the deductible limit for that year please contact the Ohio Department of Taxation to help you determine the amount you should enter on line 5 of this worksheet

Line 43 mdash Individual Development Account Program

You may deduct matching contributions to another personrsquos Individual Development Account when the account has been established by a County Department of Human Services This program was established for the purpose of providing match-ing funds for qualified program participants For further information about this program contact your local County Department of Human Services

Line 44 mdash Total Deductions

Enter the total of lines 31 through 43

Line 45 mdash Net Adjustments If line 30 is LARGER THAN line 44 subtract line 44 from line 30 and enter the amount on line 45 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 44 subtract line 30 from line 44 and enter the difference on line 45 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

18

0

0

Schedule BmdashCredits Line 46 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 47 mdash Senior Citizen Credit

You may claim a $50 credit if you were 65 years of age or older prior to January 1 1999 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

Line 48 mdash Lump Sum Distribution Credit

This credit is available only to individuals 65 years of age or older before January 1 1999 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

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 1999 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

If you take this credit you cannot take the $50 STOP Senior Citizenrsquos Credit on this yearrsquos return or any

future yearrsquos return

Line 49 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

If line 3 on the front of the Ohio Form IT-1040 is STOP $40000 or more yoursquore not entitled to this credit

1998 Child and Dependent Care Worksheet

A Enter the amount of Federal Child and Dependent Care Credit shown on your Federal Form 1040A line 26 or your Federal Form 1040 line 41 A$________

B If line 3 of your Ohio IT-1040 is less than $20000 enter 100 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 49 (schedule B) on the back of Form IT-1040 C$________

19

0

Line 50 mdash Lump Sum Retirement Income Credit

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 1998 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 page 39 of this booklet

Line 51 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

Such training qualifies for this credit only if you canSTOP 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

1998 Job Training Credit Worksheet

1 Enter the amount you paid during 1997 and 1998 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 51 Schedule B on the 1997 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 51 of Ohio Form IT-1040

Line 52 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 The max-imum credit is $50 (for single or married separate filers) and $100 (for married filing joint returns if both spouses made contributions of $50 or more) regardless of the amount of the contribution

You can claim the credit on the back of Form IT-1040 line 52

Line 53 mdash Total Credits Enter the total of lines 46 through 52 on line 53 and on line 7 on the front of the return

20

0

Schedule CmdashResident Credit Line 54

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 57 or 57a

Enter the portion of Ohio Adjusted Gross Income from line 3 that is subjected to tax 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

Do not include wages salaries tips or commissionsSTOP 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 55

Enter Ohio Adjusted Gross Income from line 3

Line 56 Divide 54 by line 55

Line 57 Multiply line 56 by the amount on line 12 on the front of the return Enter the amount on line 57

Line 57a Enter the amount of 1998 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 57b Enter the smaller of line 57 or line 57a 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 1998 income tax return below line 57b 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 58

Line 58 Enter the portion of Ohio Adjusted Gross Income from line 3 that was not earned or received in Ohio

Line 59

Enter Ohio Adjusted Gross Income from line 3

Line 60 Divide line 58 by line 59

Line 61 Multiply line 60 by the amount on line 12 on the front of the return Enter the amount on line 61 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 57b and 61 on line 13

21

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax least less is

than

Tax After Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

Up to $1000 $2000 $4000 $6000

$ 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 4 500 550 4 550 600 4 600 650 5 650 700 5 700 750 5 750 800 6 800 850 6 850 900 7 900 950 7 950 1000 7

$ 0 1 1 1 2 2 2 3 3 3 4 4 4 5 5 5 6 6 6 7

$ 2000 $ 2050 $ 15 $ 14 2050 2100 15 14 2100 2150 16 14 2150 2200 16 15 2200 2250 17 15 2250 2300 17 15 2300 2350 17 16 2350 2400 18 16 2400 2450 18 16 2450 2500 18 17 2500 2550 19 17 2550 2600 19 17 2600 2650 20 18 2650 2700 20 18 2700 2750 20 18 2750 2800 21 19 2800 2850 21 19 2850 2900 21 19 2900 2950 22 20 2950 3000 22 20

$ 4000 $ 4050 $ 30 $ 27 4050 4100 30 27 4100 4150 31 28 4150 4200 31 28 4200 4250 31 28 4250 4300 32 29 4300 4350 32 29 4350 4400 33 29 4400 4450 33 30 4450 4500 33 30 4500 4550 34 30 4550 4600 34 31 4600 4650 34 31 4650 4700 35 31 4700 4750 35 32 4750 4800 35 32 4800 4850 36 32 4850 4900 36 33 4900 4950 37 33 4950 5000 37 33

$ 6000 $ 6050 $ 52 $ 47 6050 6100 53 48 6100 6150 54 49 6150 6200 55 49 6200 6250 55 50 6250 6300 56 51 6300 6350 57 51 6350 6400 58 52 6400 6450 58 53 6450 6500 59 54 6500 6550 60 54 6550 6600 61 55 6600 6650 61 56 6650 6700 62 56 6700 6750 63 57 6750 6800 64 58 6800 6850 64 58 6850 6900 65 59 6900 6950 66 60 6950 7000 66 60

$1000 $3000 $5000 $7000

$ 1000 $ 1050 $ 8 1050 1100 8 1100 1150 8 1150 1200 9 1200 1250 9 1250 1300 9 1300 1350 10 1350 1400 10 1400 1450 11 1450 1500 11 1500 1550 11 1550 1600 12 1600 1650 12 1650 1700 12 1700 1750 13 1750 1800 13 1800 1850 14 1850 1900 14 1900 1950 14 1950 2000 15

$ 7 7 8 8 8 9 9 9

10 10 10 11 11 11 12 12 12 13 13 13

$ 3000 $ 3050 $ 22 $ 20 3050 3100 23 21 3100 3150 23 21 3150 3200 24 21 3200 3250 24 22 3250 3300 24 22 3300 3350 25 22 3350 3400 25 23 3400 3450 25 23 3450 3500 26 23 3500 3550 26 24 3550 3600 27 24 3600 3650 27 24 3650 3700 27 25 3700 3750 28 25 3750 3800 28 25 3800 3850 28 26 3850 3900 29 26 3900 3950 29 26 3950 4000 30 27

$ 5000 $ 5050 $ 38 $ 34 5050 5100 38 35 5100 5150 39 35 5150 5200 40 36 5200 5250 40 37 5250 5300 41 37 5300 5350 42 38 5350 5400 43 39 5400 5450 43 39 5450 5500 44 40 5500 5550 45 41 5550 5600 46 41 5600 5650 46 42 5650 5700 47 43 5700 5750 48 43 5750 5800 49 44 5800 5850 49 45 5850 5900 50 45 5900 5950 51 46 5950 6000 52 47

$ 7000 $ 7050 $ 67 $ 61 7050 7100 68 62 7100 7150 69 62 7150 7200 69 63 7200 7250 70 64 7250 7300 71 64 7300 7350 72 65 7350 7400 72 66 7400 7450 73 66 7450 7500 74 67 7500 7550 75 68 7550 7600 75 68 7600 7650 76 69 7650 7700 77 70 7700 7750 78 70 7750 7800 78 71 7800 7850 79 72 7850 7900 80 72 7900 7950 81 73 7950 8000 81 74

OHIO TAX TABLES FOR 1998 ONLY 22

$9000

$16000 $19000

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$8000 $11000 $14000 $17000

$ 8000 $ 8050 $ 82 $ 74 8050 8100 83 75 8100 8150 84 76 8150 8200 84 76 8200 8250 85 77 8250 8300 86 78 8300 8350 87 78 8350 8400 87 79 8400 8450 88 80 8450 8500 89 80 8500 8550 90 81 8550 8600 90 82 8600 8650 91 82 8650 8700 92 83 8700 8750 93 84 8750 8800 93 84 8800 8850 94 85 8850 8900 95 86 8900 8950 95 87 8950 9000 96 87

$11000 $11050 $ 142 $ 129 11050 11100 143 130 11100 11150 145 131 11150 11200 146 133 11200 11250 148 134 11250 11300 149 135 11300 11350 151 137 11350 11400 152 138 11400 11450 154 139 11450 11500 155 141 11500 11550 157 142 11550 11600 158 143 11600 11650 160 145 11650 11700 161 146 11700 11750 163 147 11750 11800 164 149 11800 11850 166 150 11850 11900 167 152 11900 11950 169 153 11950 12000 170 154

$14000 $14050 $ 231 $ 209 14050 14100 233 211 14100 14150 234 212 14150 14200 236 213 14200 14250 237 215 14250 14300 239 216 14300 14350 240 218 14350 14400 241 219 14400 14450 243 220 14450 14500 244 222 14500 14550 246 223 14550 14600 247 224 14600 14650 249 226 14650 14700 250 227 14700 14750 252 228 14750 14800 253 230 14800 14850 255 231 14850 14900 256 232 14900 14950 258 234 14950 15000 259 235

$17000 $17050 $ 335 $ 304 17050 17100 337 306 17100 17150 339 307 17150 17200 341 309 17200 17250 343 311 17250 17300 345 312 17300 17350 346 314 17350 17400 348 316 17400 17450 350 317 17450 17500 352 319 17500 17550 354 321 17550 17600 356 322 17600 17650 358 324 17650 17700 359 326 17700 17750 361 327 17750 17800 363 329 17800 17850 365 331 17850 17900 367 333 17900 17950 369 334 17950 18000 371 336

$9000 $12000 $15000 $18000

$ 9000 $ 9050 $ 97 $ 88 9050 9100 98 89 9100 9150 98 89 9150 9200 99 90 9200 9250 100 91 9250 9300 101 91 9300 9350 101 92 9350 9400 102 93 9400 9450 103 93 9450 9500 104 94 9500 9550 104 95 9550 9600 105 95 9600 9650 106 96 9650 9700 107 97 9700 9750 107 97 9750 9800 108 98 9800 9850 109 99 9850 9900 110 99 9900 9950 110 100 9950 10000 111 101

$12000 $12050 $ 172 $ 156 12050 12100 173 157 12100 12150 175 158 12150 12200 176 160 12200 12250 178 161 12250 12300 179 162 12300 12350 181 164 12350 12400 182 165 12400 12450 184 166 12450 12500 185 168 12500 12550 187 169 12550 12600 188 170 12600 12650 190 172 12650 12700 191 173 12700 12750 193 174 12750 12800 194 176 12800 12850 195 177 12850 12900 197 178 12900 12950 198 180 12950 13000 200 181

$15000 $15050 $ 261 $ 237 15050 15100 263 238 15100 15150 265 240 15150 15200 267 242 15200 15250 268 243 15250 15300 270 245 15300 15350 272 247 15350 15400 274 248 15400 15450 276 250 15450 15500 278 252 15500 15550 280 253 15550 15600 281 255 15600 15650 283 257 15650 15700 285 258 15700 15750 287 260 15750 15800 289 262 15800 15850 291 263 15850 15900 293 265 15900 15950 294 267 15950 16000 296 269

$18000 $18050 $ 372 $ 338 18050 18100 374 339 18100 18150 376 341 18150 18200 378 343 18200 18250 380 344 18250 18300 382 346 18300 18350 384 348 18350 18400 385 349 18400 18450 387 351 18450 18500 389 353 18500 18550 391 354 18550 18600 393 356 18600 18650 395 358 18650 18700 397 359 18700 18750 398 361 18750 18800 400 363 18800 18850 402 365 18850 18900 404 366 18900 18950 406 368 18950 19000 408 370

$10000 $13000 $16000 $19000

$10000 $10050 $ 112 $ 102 10050 10100 114 103 10100 10150 115 104 10150 10200 117 106 10200 10250 118 107 10250 10300 120 108 10300 10350 121 110 10350 10400 123 111 10400 10450 124 112 10450 10500 126 114 10500 10550 127 115 10550 10600 129 116 10600 10650 130 118 10650 10700 132 119 10700 10750 133 121 10750 10800 134 122 10800 10850 136 123 10850 10900 137 125 10900 10950 139 126 10950 11000 140 127

$13000 $13050 $ 201 $ 182 13050 13100 203 184 13100 13150 204 185 13150 13200 206 187 13200 13250 207 188 13250 13300 209 189 13300 13350 210 191 13350 13400 212 192 13400 13450 213 193 13450 13500 215 195 13500 13550 216 196 13550 13600 218 197 13600 13650 219 199 13650 13700 221 200 13700 13750 222 201 13750 13800 224 203 13800 13850 225 204 13850 13900 227 205 13900 13950 228 207 13950 14000 230 208

$16000 $16050 $ 298 $ 270 16050 16100 300 272 16100 16150 302 274 16150 16200 304 275 16200 16250 306 277 16250 16300 307 279 16300 16350 309 280 16350 16400 311 282 16400 16450 313 284 16450 16500 315 285 16500 16550 317 287 16550 16600 319 289 16600 16650 320 290 16650 16700 322 292 16700 16750 324 294 16750 16800 326 295 16800 16850 328 297 16850 16900 330 299 16900 16950 332 301 16950 17000 333 302

$19000 $19050 $ 410 $ 371 19050 19100 411 373 19100 19150 413 375 19150 19200 415 376 19200 19250 417 378 19250 19300 419 380 19300 19350 421 381 19350 19400 423 383 19400 19450 424 385 19450 19500 426 386 19500 19550 428 388 19550 19600 430 390 19600 19650 432 391 19650 19700 434 393 19700 19750 436 395 19750 19800 437 397 19800 19850 439 398 19850 19900 441 400 19900 19950 443 402 19950 20000 445 403

OHIO TAX TABLES FOR 1998 ONLY 23

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$20000 $22000 $24000 $26000

$20000 $20050 $ 447 $ 405 20050 20100 449 407 20100 20150 451 409 20150 20200 454 411 20200 20250 456 413 20250 20300 458 415 20300 20350 460 417 20350 20400 463 419 20400 20450 465 421 20450 20500 467 423 20500 20550 469 425 20550 20600 471 427 20600 20650 474 429 20650 20700 476 431 20700 20750 478 433 20750 20800 480 435 20800 20850 483 437 20850 20900 485 439 20900 20950 487 441 20950 21000 489 443

$22000 $22050 $ 536 $ 486 22050 22100 538 488 22100 22150 541 490 22150 22200 543 492 22200 22250 545 494 22250 22300 547 496 22300 22350 549 498 22350 22400 552 500 22400 22450 554 502 22450 22500 556 504 22500 22550 558 506 22550 22600 561 508 22600 22650 563 510 22650 22700 565 512 22700 22750 567 514 22750 22800 569 516 22800 22850 572 518 22850 22900 574 520 22900 22950 576 522 22950 23000 578 524

$24000 $24050 $ 625 $ 567 24050 24100 627 569 24100 24150 630 571 24150 24200 632 573 24200 24250 634 575 24250 24300 636 577 24300 24350 639 579 24350 24400 641 581 24400 24450 643 583 24450 24500 645 585 24500 24550 647 587 24550 24600 650 589 24600 24650 652 591 24650 24700 654 593 24700 24750 656 595 24750 24800 659 597 24800 24850 661 599 24850 24900 663 601 24900 24950 665 603 24950 25000 668 605

$26000 $26050 $ 714 $ 648 26050 26100 717 650 26100 26150 719 652 26150 26200 721 654 26200 26250 723 656 26250 26300 725 658 26300 26350 728 660 26350 26400 730 662 26400 26450 732 664 26450 26500 734 666 26500 26550 737 668 26550 26600 739 670 26600 26650 741 672 26650 26700 743 674 26700 26750 746 676 26750 26800 748 678 26800 26850 750 680 26850 26900 752 682 26900 26950 754 684 26950 27000 757 686

$21000 $23000 $25000 $27000

$21000 $21050 $ 491 $ 446 21050 21100 494 448 21100 21150 496 450 21150 21200 498 452 21200 21250 500 454 21250 21300 503 456 21300 21350 505 458 21350 21400 507 460 21400 21450 509 462 21450 21500 512 464 21500 21550 514 466 21550 21600 516 468 21600 21650 518 470 21650 21700 520 472 21700 21750 523 474 21750 21800 525 476 21800 21850 527 478 21850 21900 529 480 21900 21950 532 482 21950 22000 534 484

$23000 $23050 $ 581 $ 526 23050 23100 583 528 23100 23150 585 530 23150 23200 587 532 23200 23250 590 534 23250 23300 592 536 23300 23350 594 538 23350 23400 596 540 23400 23450 598 542 23450 23500 601 544 23500 23550 603 547 23550 23600 605 549 23600 23650 607 551 23650 23700 610 553 23700 23750 612 555 23750 23800 614 557 23800 23850 616 559 23850 23900 619 561 23900 23950 621 563 23950 24000 623 565

$25000 $25050 $ 670 $ 607 25050 25100 672 609 25100 25150 674 611 25150 25200 676 613 25200 25250 679 615 25250 25300 681 617 25300 25350 683 619 25350 25400 685 621 25400 25450 688 623 25450 25500 690 625 25500 25550 692 627 25550 25600 694 629 25600 25650 697 631 25650 25700 699 633 25700 25750 701 635 25750 25800 703 637 25800 25850 705 639 25850 25900 708 641 25900 25950 710 643 25950 26000 712 645

$27000 $27050 $ 759 $ 688 27050 27100 761 690 27100 27150 763 692 27150 27200 766 694 27200 27250 768 696 27250 27300 770 698 27300 27350 772 700 27350 27400 775 702 27400 27450 777 704 27450 27500 779 706 27500 27550 781 708 27550 27600 783 710 27600 27650 786 712 27650 27700 788 714 27700 27750 790 716 27750 27800 792 718 27800 27850 795 720 27850 27900 797 722 27900 27950 799 724 27950 28000 801 726

OHIO TAX TABLES FOR 1998 ONLY 24

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$28000 $31000 $34000 $37000

$28000 $28050 $ 803 $ 728 $31000 $31050 $ 937 $ 850 $34000 $34050 $ 1071 $ 971 $37000 $37050 $ 1205 $ 1092 28050 28100 806 730 31050 31100 939 852 34050 34100 1073 973 37050 37100 1207 1094 28100 28150 808 732 31100 31150 942 854 34100 34150 1075 975 37100 37150 1209 1096 28150 28200 810 734 31150 31200 944 856 34150 34200 1078 977 37150 37200 1211 1098 28200 28250 812 736 31200 31250 946 858 34200 34250 1080 979 37200 37250 1214 1100 28250 28300 815 738 31250 31300 948 860 34250 34300 1082 981 37250 37300 1216 1102 28300 28350 817 740 31300 31350 951 862 34300 34350 1084 983 37300 37350 1218 1104 28350 28400 819 742 31350 31400 953 864 34350 34400 1086 985 37350 37400 1220 1106 28400 28450 821 744 31400 31450 955 866 34400 34450 1089 987 37400 37450 1222 1108 28450 28500 824 746 31450 31500 957 868 34450 34500 1091 989 37450 37500 1225 1110 28500 28550 826 749 31500 31550 959 870 34500 34550 1093 991 37500 37550 1227 1112 28550 28600 828 751 31550 31600 962 872 34550 34600 1095 993 37550 37600 1229 1114 28600 28650 830 753 31600 31650 964 874 34600 34650 1098 995 37600 37650 1231 1116 28650 28700 832 755 31650 31700 966 876 34650 34700 1100 997 37650 37700 1234 1118 28700 28750 835 757 31700 31750 968 878 34700 34750 1102 999 37700 37750 1236 1120 28750 28800 837 759 31750 31800 971 880 34750 34800 1104 1001 37750 37800 1238 1122 28800 28850 839 761 31800 31850 973 882 34800 34850 1107 1003 37800 37850 1240 1124 28850 28900 841 763 31850 31900 975 884 34850 34900 1109 1005 37850 37900 1242 1126 28900 28950 844 765 31900 31950 977 886 34900 34950 1111 1007 37900 37950 1245 1128 28950 29000 846 767 31950 32000 980 888 34950 35000 1113 1009 37950 38000 1247 1130

$29000 $32000 $35000 $38000

$29000 $29050 $ 848 $ 769 $32000 $32050 $ 982 $ 890 $35000 $35050 $ 1115 $ 1011 $38000 $38050 $ 1249 $ 1132 29050 29100 850 771 32050 32100 984 892 35050 35100 1118 1013 38050 38100 1251 1134 29100 29150 853 773 32100 32150 986 894 35100 35150 1120 1015 38100 38150 1254 1136 29150 29200 855 775 32150 32200 988 896 35150 35200 1122 1017 38150 38200 1256 1138 29200 29250 857 777 32200 32250 991 898 35200 35250 1124 1019 38200 38250 1258 1140 29250 29300 859 779 32250 32300 993 900 35250 35300 1127 1021 38250 38300 1260 1142 29300 29350 861 781 32300 32350 995 902 35300 35350 1129 1023 38300 38350 1263 1144 29350 29400 864 783 32350 32400 997 904 35350 35400 1131 1025 38350 38400 1265 1146 29400 29450 866 785 32400 32450 1000 906 35400 35450 1133 1027 38400 38450 1267 1148 29450 29500 868 787 32450 32500 1002 908 35450 35500 1136 1029 38450 38500 1269 1150 29500 29550 870 789 32500 32550 1004 910 35500 35550 1138 1031 38500 38550 1271 1153 29550 29600 873 791 32550 32600 1006 912 35550 35600 1140 1033 38550 38600 1274 1155 29600 29650 875 793 32600 32650 1008 914 35600 35650 1142 1035 38600 38650 1276 1157 29650 29700 877 795 32650 32700 1011 916 35650 35700 1144 1037 38650 38700 1278 1159 29700 29750 879 797 32700 32750 1013 918 35700 35750 1147 1039 38700 38750 1280 1161 29750 29800 881 799 32750 32800 1015 920 35750 35800 1149 1041 38750 38800 1283 1163 29800 29850 884 801 32800 32850 1017 922 35800 35850 1151 1043 38800 38850 1285 1165 29850 29900 886 803 32850 32900 1020 924 35850 35900 1153 1045 38850 38900 1287 1167 29900 29950 888 805 32900 32950 1022 926 35900 35950 1156 1047 38900 38950 1289 1169 29950 30000 890 807 32950 33000 1024 928 35950 36000 1158 1049 38950 39000 1292 1171

$30000 $33000 $36000 $39000

$30000 $30050 $ 893 $ 809 $33000 $33050 $ 1026 $ 930 $36000 $36050 $ 1160 $ 1052 $39000 $39050 $ 1294 $ 1173 30050 30100 895 811 33050 33100 1029 932 36050 36100 1162 1054 39050 39100 1296 1175 30100 30150 897 813 33100 33150 1031 934 36100 36150 1164 1056 39100 39150 1298 1177 30150 30200 899 815 33150 33200 1033 936 36150 36200 1167 1058 39150 39200 1300 1179 30200 30250 902 817 33200 33250 1035 938 36200 36250 1169 1060 39200 39250 1303 1181 30250 30300 904 819 33250 33300 1037 940 36250 36300 1171 1062 39250 39300 1305 1183 30300 30350 906 821 33300 33350 1040 942 36300 36350 1173 1064 39300 39350 1307 1185 30350 30400 908 823 33350 33400 1042 944 36350 36400 1176 1066 39350 39400 1309 1187 30400 30450 910 825 33400 33450 1044 946 36400 36450 1178 1068 39400 39450 1312 1189 30450 30500 913 827 33450 33500 1046 948 36450 36500 1180 1070 39450 39500 1314 1191 30500 30550 915 829 33500 33550 1049 951 36500 36550 1182 1072 39500 39550 1316 1193 30550 30600 917 831 33550 33600 1051 953 36550 36600 1185 1074 39550 39600 1318 1195 30600 30650 919 833 33600 33650 1053 955 36600 36650 1187 1076 39600 39650 1320 1197 30650 30700 922 835 33650 33700 1055 957 36650 36700 1189 1078 39650 39700 1323 1199 30700 30750 924 837 33700 33750 1058 959 36700 36750 1191 1080 39700 39750 1325 1201 30750 30800 926 839 33750 33800 1060 961 36750 36800 1193 1082 39750 39800 1327 1203 30800 30850 928 841 33800 33850 1062 963 36800 36850 1196 1084 39800 39850 1329 1205 30850 30900 930 843 33850 33900 1064 965 36850 36900 1198 1086 39850 39900 1332 1207 30900 30950 933 845 33900 33950 1066 967 36900 36950 1200 1088 39900 39950 1334 1209 30950 31000 935 847 33950 34000 1069 969 36950 37000 1202 1090 39950 40000 1336 1211

OHIO TAX TABLES FOR 1998 ONLY 25

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$40000 $42000 $44000 $46000

$40000 $40050 $ 1339 $ 1213 $42000 $42050 $ 1443 $ 1308 $44000 $44050 $ 1547 $ 1402 $46000 $46050 $ 1651 $ 1496 40050 40100 1341 1216 42050 42100 1445 1310 44050 44100 1549 1404 46050 46100 1653 1499 40100 40150 1344 1218 42100 42150 1448 1312 44100 44150 1552 1407 46100 46150 1656 1501 40150 40200 1346 1220 42150 42200 1450 1315 44150 44200 1554 1409 46150 46200 1658 1503 40200 40250 1349 1223 42200 42250 1453 1317 44200 44250 1557 1411 46200 46250 1661 1506 40250 40300 1352 1225 42250 42300 1456 1319 44250 44300 1560 1414 46250 46300 1664 1508 40300 40350 1354 1227 42300 42350 1458 1322 44300 44350 1562 1416 46300 46350 1666 1510 40350 40400 1357 1230 42350 42400 1461 1324 44350 44400 1565 1418 46350 46400 1669 1513 40400 40450 1359 1232 42400 42450 1463 1326 44400 44450 1567 1421 46400 46450 1671 1515 40450 40500 1362 1234 42450 42500 1466 1329 44450 44500 1570 1423 46450 46500 1674 1517 40500 40550 1365 1237 42500 42550 1469 1331 44500 44550 1573 1425 46500 46550 1677 1520 40550 40600 1367 1239 42550 42600 1471 1334 44550 44600 1575 1428 46550 46600 1679 1522 40600 40650 1370 1242 42600 42650 1474 1336 44600 44650 1578 1430 46600 46650 1682 1524 40650 40700 1372 1244 42650 42700 1476 1338 44650 44700 1580 1433 46650 46700 1684 1527 40700 40750 1375 1246 42700 42750 1479 1341 44700 44750 1583 1435 46700 46750 1687 1529 40750 40800 1378 1249 42750 42800 1482 1343 44750 44800 1586 1437 46750 46800 1690 1532 40800 40850 1380 1251 42800 42850 1484 1345 44800 44850 1588 1440 46800 46850 1692 1534 40850 40900 1383 1253 42850 42900 1487 1348 44850 44900 1591 1442 46850 46900 1695 1536 40900 40950 1385 1256 42900 42950 1489 1350 44900 44950 1593 1444 46900 46950 1697 1539 40950 41000 1388 1258 42950 43000 1492 1352 44950 45000 1596 1447 46950 47000 1700 1541

$41000 $43000 $45000 $47000

$41000 $41050 $ 1391 $ 1260 $43000 $43050 $ 1495 $ 1355 $45000 $45050 $ 1599 $ 1449 $47000 $47050 $ 1703 $ 1543 41050 41100 1393 1263 43050 43100 1497 1357 45050 45100 1601 1451 47050 47100 1705 1546 41100 41150 1396 1265 43100 43150 1500 1359 45100 45150 1604 1454 47100 47150 1708 1548 41150 41200 1398 1268 43150 43200 1502 1362 45150 45200 1606 1456 47150 47200 1710 1550 41200 41250 1401 1270 43200 43250 1505 1364 45200 45250 1609 1458 47200 47250 1713 1553 41250 41300 1404 1272 43250 43300 1508 1367 45250 45300 1612 1461 47250 47300 1716 1555 41300 41350 1406 1275 43300 43350 1510 1369 45300 45350 1614 1463 47300 47350 1718 1557 41350 41400 1409 1277 43350 43400 1513 1371 45350 45400 1617 1466 47350 47400 1721 1560 41400 41450 1411 1279 43400 43450 1515 1374 45400 45450 1619 1468 47400 47450 1723 1562 41450 41500 1414 1282 43450 43500 1518 1376 45450 45500 1622 1470 47450 47500 1726 1565 41500 41550 1417 1284 43500 43550 1521 1379 45500 45550 1625 1473 47500 47550 1729 1567 41550 41600 1419 1286 43550 43600 1523 1381 45550 45600 1627 1475 47550 47600 1731 1569 41600 41650 1422 1289 43600 43650 1526 1383 45600 45650 1630 1477 47600 47650 1734 1572 41650 41700 1424 1291 43650 43700 1528 1385 45650 45700 1632 1480 47650 47700 1736 1574 41700 41750 1427 1293 43700 43750 1531 1388 45700 45750 1635 1482 47700 47750 1739 1576 41750 41800 1430 1296 43750 43800 1534 1390 45750 45800 1638 1484 47750 47800 1742 1579 41800 41850 1432 1298 43800 43850 1536 1392 45800 45850 1640 1487 47800 47850 1744 1581 41850 41900 1435 1301 43850 43900 1539 1395 45850 45900 1643 1489 47850 47900 1747 1583 41900 41950 1437 1303 43900 43950 1541 1397 45900 45950 1645 1491 47900 47950 1749 1586 41950 42000 1440 1305 43950 44000 1544 1400 45950 46000 1648 1494 47950 48000 1752 1588

OHIO TAX TABLES FOR 1998 ONLY 26

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$48000 $51000 $54000 $57000

$48000 $48050 $ 1755 $ 1590 $51000 $51050 $ 1911 $ 1732 $54000 $54050 $ 2067 $ 1873 $57000 $57050 $ 2223 $ 2015 48050 48100 1757 1593 51050 51100 1913 1734 54050 54100 2069 1876 57050 57100 2225 2017 48100 48150 1760 1595 51100 51150 1916 1737 54100 54150 2072 1878 57100 57150 2228 2020 48150 48200 1762 1598 51150 51200 1918 1739 54150 54200 2074 1880 57150 57200 2230 2022 48200 48250 1765 1600 51200 51250 1921 1741 54200 54250 2077 1883 57200 57250 2233 2024 48250 48300 1768 1602 51250 51300 1924 1744 54250 54300 2080 1885 57250 57300 2236 2027 48300 48350 1770 1605 51300 51350 1926 1746 54300 54350 2082 1888 57300 57350 2238 2029 48350 48400 1773 1607 51350 51400 1929 1748 54350 54400 2085 1890 57350 57400 2241 2031 48400 48450 1775 1609 51400 51450 1931 1751 54400 54450 2087 1892 57400 57450 2243 2034 48450 48500 1778 1612 51450 51500 1934 1753 54450 54500 2090 1895 57450 57500 2246 2036 48500 48550 1781 1614 51500 51550 1937 1756 54500 54550 2093 1897 57500 57550 2249 2038 48550 48600 1783 1616 51550 51600 1939 1758 54550 54600 2095 1899 57550 57600 2251 2041 48600 48650 1786 1619 51600 51650 1942 1760 54600 54650 2098 1902 57600 57650 2254 2043 48650 48700 1788 1621 51650 51700 1944 1763 54650 54700 2100 1904 57650 57700 2256 2045 48700 48750 1791 1623 51700 51750 1947 1765 54700 54750 2103 1906 57700 57750 2259 2048 48750 48800 1794 1626 51750 51800 1950 1767 54750 54800 2106 1909 57750 57800 2262 2050 48800 48850 1796 1628 51800 51850 1952 1770 54800 54850 2108 1911 57800 57850 2264 2053 48850 48900 1799 1631 51850 51900 1955 1772 54850 54900 2111 1913 57850 57900 2267 2055 48900 48950 1801 1633 51900 51950 1957 1774 54900 54950 2113 1916 57900 57950 2269 2057 48950 49000 1804 1635 51950 52000 1960 1777 54950 55000 2116 1918 57950 58000 2272 2060

$49000 $52000 $55000 $58000

$49000 $49050 $ 1807 $ 1638 $52000 $52050 $ 1963 $ 1779 $55000 $55050 $ 2119 $ 1921 $58000 $58050 $ 2275 $ 2062 49050 49100 1809 1640 52050 52100 1965 1781 55050 55100 2121 1923 58050 58100 2277 2064 49100 49150 1812 1642 52100 52150 1968 1784 55100 55150 2124 1925 58100 58150 2280 2067 49150 49200 1814 1645 52150 52200 1970 1786 55150 55200 2126 1928 58150 58200 2282 2069 49200 49250 1817 1647 52200 52250 1973 1789 55200 55250 2129 1930 58200 58250 2285 2071 49250 49300 1820 1649 52250 52300 1976 1791 55250 55300 2132 1932 58250 58300 2288 2074 49300 49350 1822 1652 52300 52350 1978 1793 55300 55350 2134 1935 58300 58350 2290 2076 49350 49400 1825 1654 52350 52400 1981 1796 55350 55400 2137 1937 58350 58400 2293 2078 49400 49450 1827 1656 52400 52450 1983 1798 55400 55450 2139 1939 58400 58450 2295 2081 49450 49500 1830 1659 52450 52500 1986 1800 55450 55500 2142 1942 58450 58500 2298 2083 49500 49550 1833 1661 52500 52550 1989 1803 55500 55550 2145 1944 58500 58550 2301 2086 49550 49600 1835 1664 52550 52600 1991 1805 55550 55600 2147 1946 58550 58600 2303 2088 49600 49650 1838 1666 52600 52650 1994 1807 55600 55650 2150 1949 58600 58650 2306 2090 49650 49700 1840 1668 52650 52700 1996 1810 55650 55700 2152 1951 58650 58700 2308 2093 49700 49750 1843 1671 52700 52750 1999 1812 55700 55750 2155 1954 58700 58750 2311 2095 49750 49800 1846 1673 52750 52800 2002 1814 55750 55800 2158 1956 58750 58800 2314 2097 49800 49850 1848 1675 52800 52850 2004 1817 55800 55850 2160 1958 58800 58850 2316 2100 49850 49900 1851 1678 52850 52900 2007 1819 55850 55900 2163 1961 58850 58900 2319 2102 49900 49950 1853 1680 52900 52950 2009 1822 55900 55950 2165 1963 58900 58950 2321 2104 49950 50000 1856 1682 52950 53000 2012 1824 55950 56000 2168 1965 58950 59000 2324 2107

$50000 $53000 $56000 $59000

$50000 $50050 $ 1859 $ 1685 $53000 $53050 $ 2015 $ 1826 $56000 $56050 $ 2171 $ 1968 $59000 $59050 $ 2327 $ 2109 50050 50100 1861 1687 53050 53100 2017 1829 56050 56100 2173 1970 59050 59100 2329 2111 50100 50150 1864 1689 53100 53150 2020 1831 56100 56150 2176 1972 59100 59150 2332 2114 50150 50200 1866 1692 53150 53200 2022 1833 56150 56200 2178 1975 59150 59200 2334 2116 50200 50250 1869 1694 53200 53250 2025 1836 56200 56250 2181 1977 59200 59250 2337 2119 50250 50300 1872 1697 53250 53300 2028 1838 56250 56300 2184 1979 59250 59300 2340 2121 50300 50350 1874 1699 53300 53350 2030 1840 56300 56350 2186 1982 59300 59350 2342 2123 50350 50400 1877 1701 53350 53400 2033 1843 56350 56400 2189 1984 59350 59400 2345 2126 50400 50450 1879 1704 53400 53450 2035 1845 56400 56450 2191 1987 59400 59450 2347 2128 50450 50500 1882 1706 53450 53500 2038 1847 56450 56500 2194 1989 59450 59500 2350 2130 50500 50550 1885 1708 53500 53550 2041 1850 56500 56550 2197 1991 59500 59550 2353 2133 50550 50600 1887 1711 53550 53600 2043 1852 56550 56600 2199 1994 59550 59600 2355 2135 50600 50650 1890 1713 53600 53650 2046 1855 56600 56650 2202 1996 59600 59650 2358 2137 50650 50700 1892 1715 53650 53700 2048 1857 56650 56700 2204 1998 59650 59700 2360 2140 50700 50750 1895 1718 53700 53750 2051 1859 56700 56750 2207 2001 59700 59750 2363 2142 50750 50800 1898 1720 53750 53800 2054 1862 56750 56800 2210 2003 59750 59800 2366 2144 50800 50850 1900 1722 53800 53850 2056 1864 56800 56850 2212 2005 59800 59850 2368 2147 50850 50900 1903 1725 53850 53900 2059 1866 56850 56900 2215 2008 59850 59900 2371 2149 50900 50950 1905 1727 53900 53950 2061 1869 56900 56950 2217 2010 59900 59950 2373 2152 50950 51000 1908 1730 53950 54000 2064 1871 56950 57000 2220 2012 59950 60000 2376 2154

OHIO TAX TABLES FOR 1998 ONLY 27

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$60000 $62000 $64000 $66000

$60000 $60050 $ 2379 $ 2156 $62000 $62050 $ 2483 $ 2251 $64000 $64050 $ 2587 $ 2345 $66000 $66050 $ 2691 $ 2439 60050 60100 2381 2159 62050 62100 2485 2253 64050 64100 2589 2347 66050 66100 2693 2442 60100 60150 2384 2161 62100 62150 2488 2255 64100 64150 2592 2350 66100 66150 2696 2444 60150 60200 2387 2163 62150 62200 2491 2258 64150 64200 2595 2352 66150 66200 2699 2446 60200 60250 2389 2166 62200 62250 2493 2260 64200 64250 2597 2354 66200 66250 2701 2449 60250 60300 2392 2168 62250 62300 2496 2262 64250 64300 2600 2357 66250 66300 2704 2451 60300 60350 2394 2170 62300 62350 2498 2265 64300 64350 2602 2359 66300 66350 2706 2453 60350 60400 2397 2173 62350 62400 2501 2267 64350 64400 2605 2361 66350 66400 2709 2456 60400 60450 2400 2175 62400 62450 2504 2269 64400 64450 2608 2364 66400 66450 2712 2458 60450 60500 2402 2177 62450 62500 2506 2272 64450 64500 2610 2366 66450 66500 2714 2460 60500 60550 2405 2180 62500 62550 2509 2274 64500 64550 2613 2368 66500 66550 2717 2463 60550 60600 2407 2182 62550 62600 2511 2277 64550 64600 2615 2371 66550 66600 2719 2465 60600 60650 2410 2185 62600 62650 2514 2279 64600 64650 2618 2373 66600 66650 2722 2467 60650 60700 2413 2187 62650 62700 2517 2281 64650 64700 2621 2376 66650 66700 2725 2470 60700 60750 2415 2189 62700 62750 2519 2284 64700 64750 2623 2378 66700 66750 2727 2472 60750 60800 2418 2192 62750 62800 2522 2286 64750 64800 2626 2380 66750 66800 2730 2475 60800 60850 2420 2194 62800 62850 2524 2288 64800 64850 2628 2383 66800 66850 2732 2477 60850 60900 2423 2196 62850 62900 2527 2291 64850 64900 2631 2385 66850 66900 2735 2479 60900 60950 2426 2199 62900 62950 2530 2293 64900 64950 2634 2387 66900 66950 2738 2482 60950 61000 2428 2201 62950 63000 2532 2295 64950 65000 2636 2390 66950 67000 2740 2484

$61000 $63000 $65000 $67000

$61000 $61050 $ 2431 $ 2203 $63000 $63050 $ 2535 $ 2298 $65000 $65050 $ 2639 $ 2392 $67000 $67050 $ 2743 $ 2486 61050 61100 2433 2206 63050 63100 2537 2300 65050 65100 2641 2394 67050 67100 2745 2489 61100 61150 2436 2208 63100 63150 2540 2302 65100 65150 2644 2397 67100 67150 2748 2491 61150 61200 2439 2211 63150 63200 2543 2305 65150 65200 2647 2399 67150 67200 2751 2493 61200 61250 2441 2213 63200 63250 2545 2307 65200 65250 2649 2401 67200 67250 2753 2496 61250 61300 2444 2215 63250 63300 2548 2310 65250 65300 2652 2404 67250 67300 2756 2498 61300 61350 2446 2218 63300 63350 2550 2312 65300 65350 2654 2406 67300 67350 2758 2500 61350 61400 2449 2220 63350 63400 2553 2314 65350 65400 2657 2409 67350 67400 2761 2503 61400 61450 2452 2222 63400 63450 2556 2317 65400 65450 2660 2411 67400 67450 2764 2505 61450 61500 2454 2225 63450 63500 2558 2319 65450 65500 2662 2413 67450 67500 2766 2508 61500 61550 2457 2227 63500 63550 2561 2321 65500 65550 2665 2416 67500 67550 2769 2510 61550 61600 2459 2229 63550 63600 2563 2324 65550 65600 2667 2418 67550 67600 2771 2512 61600 61650 2462 2232 63600 63650 2566 2326 65600 65650 2670 2420 67600 67650 2774 2515 61650 61700 2465 2234 63650 63700 2569 2328 65650 65700 2673 2423 67650 67700 2777 2517 61700 61750 2467 2236 63700 63750 2571 2331 65700 65750 2675 2425 67700 67750 2779 2519 61750 61800 2470 2239 63750 63800 2574 2333 65750 65800 2678 2427 67750 67800 2782 2522 61800 61850 2472 2241 63800 63850 2576 2335 65800 65850 2680 2430 67800 67850 2784 2524 61850 61900 2475 2244 63850 63900 2579 2338 65850 65900 2683 2432 67850 67900 2787 2526 61900 61950 2478 2246 63900 63950 2582 2340 65900 65950 2686 2434 67900 67950 2790 2529 61950 62000 2480 2248 63950 64000 2584 2343 65950 66000 2688 2437 67950 68000 2792 2531

OHIO TAX TABLES FOR 1998 ONLY 28

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$68000 $71000 $74000 $77000

$68000 $68050 $ 2795 $ 2533 $71000 $71050 $ 2951 $ 2675 $74000 $74050 $ 3107 $ 2816 $77000 $77050 $ 3263 $ 2958 68050 68100 2797 2536 71050 71100 2953 2677 74050 74100 3109 2819 77050 77100 3265 2960 68100 68150 2800 2538 71100 71150 2956 2680 74100 74150 3112 2821 77100 77150 3268 2963 68150 68200 2803 2541 71150 71200 2959 2682 74150 74200 3115 2823 77150 77200 3271 2965 68200 68250 2805 2543 71200 71250 2961 2684 74200 74250 3117 2826 77200 77250 3273 2967 68250 68300 2808 2545 71250 71300 2964 2687 74250 74300 3120 2828 77250 77300 3276 2970 68300 68350 2810 2548 71300 71350 2966 2689 74300 74350 3122 2831 77300 77350 3278 2972 68350 68400 2813 2550 71350 71400 2969 2691 74350 74400 3125 2833 77350 77400 3281 2974 68400 68450 2816 2552 71400 71450 2972 2694 74400 74450 3128 2835 77400 77450 3284 2977 68450 68500 2818 2555 71450 71500 2974 2696 74450 74500 3130 2838 77450 77500 3286 2979 68500 68550 2821 2557 71500 71550 2977 2699 74500 74550 3133 2840 77500 77550 3289 2981 68550 68600 2823 2559 71550 71600 2979 2701 74550 74600 3135 2842 77550 77600 3291 2984 68600 68650 2826 2562 71600 71650 2982 2703 74600 74650 3138 2845 77600 77650 3294 2986 68650 68700 2829 2564 71650 71700 2985 2706 74650 74700 3141 2847 77650 77700 3297 2988 68700 68750 2831 2566 71700 71750 2987 2708 74700 74750 3143 2849 77700 77750 3299 2991 68750 68800 2834 2569 71750 71800 2990 2710 74750 74800 3146 2852 77750 77800 3302 2993 68800 68850 2836 2571 71800 71850 2992 2713 74800 74850 3148 2854 77800 77850 3304 2996 68850 68900 2839 2574 71850 71900 2995 2715 74850 74900 3151 2856 77850 77900 3307 2998 68900 68950 2842 2576 71900 71950 2998 2717 74900 74950 3154 2859 77900 77950 3310 3000 68950 69000 2844 2578 71950 72000 3000 2720 74950 75000 3156 2861 77950 78000 3312 3003

$69000 $72000 $75000 $78000

$69000 $69050 $ 2847 $ 2581 $72000 $72050 $ 3003 $ 2722 $75000 $75050 $ 3159 $ 2864 $78000 $78050 $ 3315 $ 3005 69050 69100 2849 2583 72050 72100 3005 2724 75050 75100 3161 2866 78050 78100 3317 3007 69100 69150 2852 2585 72100 72150 3008 2727 75100 75150 3164 2868 78100 78150 3320 3010 69150 69200 2855 2588 72150 72200 3011 2729 75150 75200 3167 2871 78150 78200 3323 3012 69200 69250 2857 2590 72200 72250 3013 2732 75200 75250 3169 2873 78200 78250 3325 3014 69250 69300 2860 2592 72250 72300 3016 2734 75250 75300 3172 2875 78250 78300 3328 3017 69300 69350 2862 2595 72300 72350 3018 2736 75300 75350 3174 2878 78300 78350 3330 3019 69350 69400 2865 2597 72350 72400 3021 2739 75350 75400 3177 2880 78350 78400 3333 3021 69400 69450 2868 2599 72400 72450 3024 2741 75400 75450 3180 2882 78400 78450 3336 3024 69450 69500 2870 2602 72450 72500 3026 2743 75450 75500 3182 2885 78450 78500 3338 3026 69500 69550 2873 2604 72500 72550 3029 2746 75500 75550 3185 2887 78500 78550 3341 3029 69550 69600 2875 2607 72550 72600 3031 2748 75550 75600 3187 2889 78550 78600 3343 3031 69600 69650 2878 2609 72600 72650 3034 2750 75600 75650 3190 2892 78600 78650 3346 3033 69650 69700 2881 2611 72650 72700 3037 2753 75650 75700 3193 2894 78650 78700 3349 3036 69700 69750 2883 2614 72700 72750 3039 2755 75700 75750 3195 2897 78700 78750 3351 3038 69750 69800 2886 2616 72750 72800 3042 2757 75750 75800 3198 2899 78750 78800 3354 3040 69800 69850 2888 2618 72800 72850 3044 2760 75800 75850 3200 2901 78800 78850 3356 3043 69850 69900 2891 2621 72850 72900 3047 2762 75850 75900 3203 2904 78850 78900 3359 3045 69900 69950 2894 2623 72900 72950 3050 2765 75900 75950 3206 2906 78900 78950 3362 3047 69950 70000 2896 2625 72950 73000 3052 2767 75950 76000 3208 2908 78950 79000 3364 3050

$70000 $73000 $76000 $79000

$70000 $70050 $ 2899 $ 2628 $73000 $73050 $ 3055 $ 2769 $76000 $76050 $ 3211 $ 2911 $79000 $79050 $ 3367 $ 3052 70050 70100 2901 2630 73050 73100 3057 2772 76050 76100 3213 2913 79050 79100 3369 3054 70100 70150 2904 2632 73100 73150 3060 2774 76100 76150 3216 2915 79100 79150 3372 3057 70150 70200 2907 2635 73150 73200 3063 2776 76150 76200 3219 2918 79150 79200 3375 3059 70200 70250 2909 2637 73200 73250 3065 2779 76200 76250 3221 2920 79200 79250 3377 3062 70250 70300 2912 2640 73250 73300 3068 2781 76250 76300 3224 2922 79250 79300 3380 3064 70300 70350 2914 2642 73300 73350 3070 2783 76300 76350 3226 2925 79300 79350 3382 3066 70350 70400 2917 2644 73350 73400 3073 2786 76350 76400 3229 2927 79350 79400 3385 3069 70400 70450 2920 2647 73400 73450 3076 2788 76400 76450 3232 2930 79400 79450 3388 3071 70450 70500 2922 2649 73450 73500 3078 2790 76450 76500 3234 2932 79450 79500 3390 3073 70500 70550 2925 2651 73500 73550 3081 2793 76500 76550 3237 2934 79500 79550 3393 3076 70550 70600 2927 2654 73550 73600 3083 2795 76550 76600 3239 2937 79550 79600 3395 3078 70600 70650 2930 2656 73600 73650 3086 2798 76600 76650 3242 2939 79600 79650 3398 3080 70650 70700 2933 2658 73650 73700 3089 2800 76650 76700 3245 2941 79650 79700 3401 3083 70700 70750 2935 2661 73700 73750 3091 2802 76700 76750 3247 2944 79700 79750 3403 3085 70750 70800 2938 2663 73750 73800 3094 2805 76750 76800 3250 2946 79750 79800 3406 3087 70800 70850 2940 2665 73800 73850 3096 2807 76800 76850 3252 2948 79800 79850 3408 3090 70850 70900 2943 2668 73850 73900 3099 2809 76850 76900 3255 2951 79850 79900 3411 3092 70900 70950 2946 2670 73900 73950 3102 2812 76900 76950 3258 2953 79900 79950 3414 3095 70950 71000 2948 2673 73950 74000 3104 2814 76950 77000 3260 2955 79950 80000 3416 3097

OHIO TAX TABLES FOR 1998 ONLY 29

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$80000 $82000 $84000 $86000

$80000 $80050 $ 3419 $ 3099 $82000 $82050 $ 3538 $ 3207 $84000 $84050 $ 3657 $ 3315 $86000 $86050 $ 3776 $ 3423 80050 80100 3422 3102 82050 82100 3541 3210 84050 84100 3660 3318 86050 86100 3779 3425 80100 80150 3425 3105 82100 82150 3544 3213 84100 84150 3663 3320 86100 86150 3782 3428 80150 80200 3428 3108 82150 82200 3547 3215 84150 84200 3666 3323 86150 86200 3785 3431 80200 80250 3431 3110 82200 82250 3550 3218 84200 84250 3669 3326 86200 86250 3788 3434 80250 80300 3434 3113 82250 82300 3553 3221 84250 84300 3672 3328 86250 86300 3791 3436 80300 80350 3437 3116 82300 82350 3556 3223 84300 84350 3675 3331 86300 86350 3793 3439 80350 80400 3440 3118 82350 82400 3559 3226 84350 84400 3678 3334 86350 86400 3796 3442 80400 80450 3443 3121 82400 82450 3562 3229 84400 84450 3681 3337 86400 86450 3799 3444 80450 80500 3446 3124 82450 82500 3565 3231 84450 84500 3684 3339 86450 86500 3802 3447 80500 80550 3449 3126 82500 82550 3568 3234 84500 84550 3687 3342 86500 86550 3805 3450 80550 80600 3452 3129 82550 82600 3571 3237 84550 84600 3689 3345 86550 86600 3808 3452 80600 80650 3455 3132 82600 82650 3574 3240 84600 84650 3692 3347 86600 86650 3811 3455 80650 80700 3458 3134 82650 82700 3577 3242 84650 84700 3695 3350 86650 86700 3814 3458 80700 80750 3461 3137 82700 82750 3580 3245 84700 84750 3698 3353 86700 86750 3817 3460 80750 80800 3464 3140 82750 82800 3583 3248 84750 84800 3701 3355 86750 86800 3820 3463 80800 80850 3467 3143 82800 82850 3585 3250 84800 84850 3704 3358 86800 86850 3823 3466 80850 80900 3470 3145 82850 82900 3588 3253 84850 84900 3707 3361 86850 86900 3826 3469 80900 80950 3473 3148 82900 82950 3591 3256 84900 84950 3710 3363 86900 86950 3829 3471 80950 81000 3476 3151 82950 83000 3594 3258 84950 85000 3713 3366 86950 87000 3832 3474

$81000 $83000 $85000 $87000

$81000 $81050 $ 3479 $ 3153 $83000 $83050 $ 3597 $ 3261 $85000 $85050 $ 3716 $ 3369 $87000 $87050 $ 3835 $ 3477 81050 81100 3481 3156 83050 83100 3600 3264 85050 85100 3719 3372 87050 87100 3838 3479 81100 81150 3484 3159 83100 83150 3603 3266 85100 85150 3722 3374 87100 87150 3841 3482 81150 81200 3487 3161 83150 83200 3606 3269 85150 85200 3725 3377 87150 87200 3844 3485 81200 81250 3490 3164 83200 83250 3609 3272 85200 85250 3728 3380 87200 87250 3847 3487 81250 81300 3493 3167 83250 83300 3612 3275 85250 85300 3731 3382 87250 87300 3850 3490 81300 81350 3496 3169 83300 83350 3615 3277 85300 85350 3734 3385 87300 87350 3853 3493 81350 81400 3499 3172 83350 83400 3618 3280 85350 85400 3737 3388 87350 87400 3856 3495 81400 81450 3502 3175 83400 83450 3621 3283 85400 85450 3740 3390 87400 87450 3859 3498 81450 81500 3505 3178 83450 83500 3624 3285 85450 85500 3743 3393 87450 87500 3862 3501 81500 81550 3508 3180 83500 83550 3627 3288 85500 85550 3746 3396 87500 87550 3865 3504 81550 81600 3511 3183 83550 83600 3630 3291 85550 85600 3749 3398 87550 87600 3868 3506 81600 81650 3514 3186 83600 83650 3633 3293 85600 85650 3752 3401 87600 87650 3871 3509 81650 81700 3517 3188 83650 83700 3636 3296 85650 85700 3755 3404 87650 87700 3874 3512 81700 81750 3520 3191 83700 83750 3639 3299 85700 85750 3758 3407 87700 87750 3877 3514 81750 81800 3523 3194 83750 83800 3642 3301 85750 85800 3761 3409 87750 87800 3880 3517 81800 81850 3526 3196 83800 83850 3645 3304 85800 85850 3764 3412 87800 87850 3883 3520 81850 81900 3529 3199 83850 83900 3648 3307 85850 85900 3767 3415 87850 87900 3886 3522 81900 81950 3532 3202 83900 83950 3651 3310 85900 85950 3770 3417 87900 87950 3889 3525 81950 82000 3535 3205 83950 84000 3654 3312 85950 86000 3773 3420 87950 88000 3892 3528

OHIO TAX TABLES FOR 1998 ONLY 30

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$88000 $91000 $94000 $97000

$88000 $88050 $ 3895 $ 3530 $91000 $91050 $ 4073 $ 3692 $94000 $94050 $ 4251 $ 3854 $97000 $97050 $ 4429 $ 4015 88050 88100 3897 3533 91050 91100 4076 3695 94050 94100 4254 3856 97050 97100 4432 4018 88100 88150 3900 3536 91100 91150 4079 3698 94100 94150 4257 3859 97100 97150 4435 4021 88150 88200 3903 3539 91150 91200 4082 3700 94150 94200 4260 3862 97150 97200 4438 4023 88200 88250 3906 3541 91200 91250 4085 3703 94200 94250 4263 3865 97200 97250 4441 4026 88250 88300 3909 3544 91250 91300 4088 3706 94250 94300 4266 3867 97250 97300 4444 4029 88300 88350 3912 3547 91300 91350 4091 3708 94300 94350 4269 3870 97300 97350 4447 4032 88350 88400 3915 3549 91350 91400 4094 3711 94350 94400 4272 3873 97350 97400 4450 4034 88400 88450 3918 3552 91400 91450 4097 3714 94400 94450 4275 3875 97400 97450 4453 4037 88450 88500 3921 3555 91450 91500 4100 3716 94450 94500 4278 3878 97450 97500 4456 4040 88500 88550 3924 3557 91500 91550 4103 3719 94500 94550 4281 3881 97500 97550 4459 4042 88550 88600 3927 3560 91550 91600 4106 3722 94550 94600 4284 3883 97550 97600 4462 4045 88600 88650 3930 3563 91600 91650 4108 3724 94600 94650 4287 3886 97600 97650 4465 4048 88650 88700 3933 3566 91650 91700 4111 3727 94650 94700 4290 3889 97650 97700 4468 4050 88700 88750 3936 3568 91700 91750 4114 3730 94700 94750 4293 3891 97700 97750 4471 4053 88750 88800 3939 3571 91750 91800 4117 3733 94750 94800 4296 3894 97750 97800 4474 4056 88800 88850 3942 3574 91800 91850 4120 3735 94800 94850 4299 3897 97800 97850 4477 4059 88850 88900 3945 3576 91850 91900 4123 3738 94850 94900 4302 3900 97850 97900 4480 4061 88900 88950 3948 3579 91900 91950 4126 3741 94900 94950 4305 3902 97900 97950 4483 4064 88950 89000 3951 3582 91950 92000 4129 3743 94950 95000 4308 3905 97950 98000 4486 4067

$89000 $92000 $95000 $98000

$89000 $89050 $ 3954 $ 3584 $92000 $92050 $ 4132 $ 3746 $95000 $95050 $ 4311 $ 3908 $98000 $98050 $ 4489 $ 4069 89050 89100 3957 3587 92050 92100 4135 3749 95050 95100 4314 3910 98050 98100 4492 4072 89100 89150 3960 3590 92100 92150 4138 3751 95100 95150 4316 3913 98100 98150 4495 4075 89150 89200 3963 3592 92150 92200 4141 3754 95150 95200 4319 3916 98150 98200 4498 4077 89200 89250 3966 3595 92200 92250 4144 3757 95200 95250 4322 3918 98200 98250 4501 4080 89250 89300 3969 3598 92250 92300 4147 3759 95250 95300 4325 3921 98250 98300 4504 4083 89300 89350 3972 3601 92300 92350 4150 3762 95300 95350 4328 3924 98300 98350 4507 4085 89350 89400 3975 3603 92350 92400 4153 3765 95350 95400 4331 3927 98350 98400 4510 4088 89400 89450 3978 3606 92400 92450 4156 3768 95400 95450 4334 3929 98400 98450 4513 4091 89450 89500 3981 3609 92450 92500 4159 3770 95450 95500 4337 3932 98450 98500 4516 4094 89500 89550 3984 3611 92500 92550 4162 3773 95500 95550 4340 3935 98500 98550 4519 4096 89550 89600 3987 3614 92550 92600 4165 3776 95550 95600 4343 3937 98550 98600 4522 4099 89600 89650 3990 3617 92600 92650 4168 3778 95600 95650 4346 3940 98600 98650 4524 4102 89650 89700 3993 3619 92650 92700 4171 3781 95650 95700 4349 3943 98650 98700 4527 4104 89700 89750 3996 3622 92700 92750 4174 3784 95700 95750 4352 3945 98700 98750 4530 4107 89750 89800 3999 3625 92750 92800 4177 3786 95750 95800 4355 3948 98750 98800 4533 4110 89800 89850 4001 3627 92800 92850 4180 3789 95800 95850 4358 3951 98800 98850 4536 4112 89850 89900 4004 3630 92850 92900 4183 3792 95850 95900 4361 3953 98850 98900 4539 4115 89900 89950 4007 3633 92900 92950 4186 3794 95900 95950 4364 3956 98900 98950 4542 4118 89950 90000 4010 3636 92950 93000 4189 3797 95950 96000 4367 3959 98950 99000 4545 4120

$90000 $93000 $96000 $99000

$90000 $90050 $ 4013 $ 3638 $93000 $93050 $ 4192 $ 3800 $96000 $96050 $ 4370 $ 3962 $99000 $99050 $ 4548 $ 4123 90050 90100 4016 3641 93050 93100 4195 3803 96050 96100 4373 3964 99050 99100 4551 4126 90100 90150 4019 3644 93100 93150 4198 3805 96100 96150 4376 3967 99100 99150 4554 4129 90150 90200 4022 3646 93150 93200 4201 3808 96150 96200 4379 3970 99150 99200 4557 4131 90200 90250 4025 3649 93200 93250 4204 3811 96200 96250 4382 3972 99200 99250 4560 4134 90250 90300 4028 3652 93250 93300 4207 3813 96250 96300 4385 3975 99250 99300 4563 4137 90300 90350 4031 3654 93300 93350 4210 3816 96300 96350 4388 3978 99300 99350 4566 4139 90350 90400 4034 3657 93350 93400 4212 3819 96350 96400 4391 3980 99350 99400 4569 4142 90400 90450 4037 3660 93400 93450 4215 3821 96400 96450 4394 3983 99400 99450 4572 4145 90450 90500 4040 3662 93450 93500 4218 3824 96450 96500 4397 3986 99450 99500 4575 4147 90500 90550 4043 3665 93500 93550 4221 3827 96500 96550 4400 3988 99500 99550 4578 4150 90550 90600 4046 3668 93550 93600 4224 3830 96550 96600 4403 3991 99550 99600 4581 4153 90600 90650 4049 3671 93600 93650 4227 3832 96600 96650 4406 3994 99600 99650 4584 4155 90650 90700 4052 3673 93650 93700 4230 3835 96650 96700 4409 3997 99650 99700 4587 4158 90700 90750 4055 3676 93700 93750 4233 3838 96700 96750 4412 3999 99700 99750 4590 4161 90750 90800 4058 3679 93750 93800 4236 3840 96750 96800 4415 4002 99750 99800 4593 4164 90800 90850 4061 3681 93800 93850 4239 3843 96800 96850 4418 4005 99800 99850 4596 4166 90850 90900 4064 3684 93850 93900 4242 3846 96850 96900 4420 4007 99850 99900 4599 4169 90900 90950 4067 3687 93900 93950 4245 3848 96900 96950 4423 4010 99900 99950 4602 4172 90950 91000 4070 3689 93950 94000 4248 3851 96950 97000 4426 4013 99950 100000 4605 4174

OHIO TAX TABLES FOR 1998 ONLY 31

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that surplus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax and tax rate before and after reduction The crossed-out part of the table shows the tax and tax rate before reduction The amount shown in the shaded area is the tax and tax rate after reduction

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

1998 IT-1040EZ AND IT-1040 TAX TABLE NO 2

Taxpayers with Ohio taxable income of $100000 or more must use this table

Ohio taxable income (line 5 of Form IT-1040EZ or line 5 of Form IT-1040)

$0mdash 5000 $5000mdash 10000

$10000mdash 15000 $15000mdash 20000 $20000mdash 40000 $40000mdash 80000 $80000mdash 100000

$100000mdash 200000 over 200000

Ohio tax rate before reduction DO NOT USE

743 of Ohio taxable income

$ 3715 plus 1486 of excess over $ 5000

$ 11145 plus 2972 of excess over $ 10000

$ 26065 plus 3715 of excess over $ 15000

$ 44580 plus 4457 of excess over $ 20000

$ 133720 plus 5201 of excess over $ 40000

$ 341760 plus 5943 of excess over $ 80000

$ 460620 plus 69 of excess over $ 100000

$ 1150620 plus 75 of excess over $ 200000

1998 Ohio tax rate after reduction

673 of Ohio taxable income

$ 3365 plus 1347 of excess over $ 5000

$ 10100 plus 2694 of excess over $ 10000

$ 23570 plus 3368 of excess over $ 15000

$ 40410 plus 4040 of excess over $ 20000

$ 121210 plus 4715 of excess over $ 40000

$ 309810 plus 5388 of excess over $ 80000

$ 417570 plus 6255 of excess over $ 100000

$ 1043070 plus 6799 of excess over $ 200000

32

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 1998 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 your county board ofnumbers elections

ADAMS COUNTY Adams CountyOhio Valley Local SD 0101

ALLEN COUNTY 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 Ashland City SD 0301 Hillsdale Local SD 0302

Loudonville-Perrysville Ex Vil SD 0303 Mapleton Local SD 0304

ASHTABULA COUNTY 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 Alexander Local SD 0501 Athens City SD 0502 Federal Hocking Local SD 0503 Nelsonville-York City SD 0504 Trimble Local SD 0505

AUGLAIZE COUNTY 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 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 Eastern Local SD 0801 Fayetteville-Perry Local SD 0802 Georgetown Ex Vil SD 0803 Ripley Union Lewis Huntington Local SD 0804 Western Brown Local SD 0805

BUTLER COUNTY Edgewood City SD 0901 Fairfield City SD 0902 Hamilton City SD 0903 Lakota Local SD 0904

Madison Local SD 0905 MiddletownMonroe City SD 0906

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

CARROLL COUNTY Brown Local SD 1001 Carrollton Ex Vil SD 1002

CHAMPAIGN COUNTY 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 Mad River-Green Local SD 1201 Northeastern Local SD 1203 Northwestern Local SD 1204

Southeastern Local SD 1205 Springfield City SD 1206 Clark-Shawnee Local SD 1207 Tecumseh Local SD 1202

CLERMONT COUNTY 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 Blanchester Local SD 1401 Clinton-Massie Local SD 1402 East Clinton Local SD 1403 Wilmington City SD 1404

COLUMBIANA COUNTY 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 Coshocton City SD 1601 Ridgewood Local SD 1602 River View Local SD 1603

CRAWFORD COUNTY 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 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 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 Ayersville Local SD 2001

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

Northeastern Local SD 2005

DELAWARE COUNTY Big Walnut Local SD 2101 Buckeye Valley Local SD 2102

Delaware City SD 2103 Olentangy Local SD 2104

ERIE COUNTY 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 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 Miami Trace Local SD 2401 Washington Court House City SD 2402

FRANKLIN COUNTY 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 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

School district income tax in effect for 1998

33

GALLIA COUNTY Gallia County Local SD 2701 Gallipolis City SD 2702

GEAUGA COUNTY 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 Beavercreek City SD 2901

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

Sugarcreek Local SD 2905 Xenia City SD2906

Yellow Springs Ex Vil SD 2907

GUERNSEY COUNTY Cambridge City SD3001 East Guernsey Local SD3002 Rolling Hills Local SD 3003

HAMILTON COUNTY Cincinnati City SD3101 Deer Park Community City SD3102 Finneytown Local SD 3103 Forest Hills Local SD 3104 Indian Hill Ex Vil SD 3106 Lockland City SD 3107 Loveland City SD 3108 Madeira City SD 3109 Mariemont City SD3110 Mount Healthy City SD3111 North College Hill City SD 3112 Northwest Local SD 3113 Norwood City SD 3114 Oak Hills Local SD3115 Princeton City SD 3116 Reading Community City SD3117 Southwest Local SD 3118 St Bernard-Elmwood Place City SD 3119 Sycamore Community City SD 3120 Three Rivers Local SD 3121 Winton Woods City SD3105

Wyoming City SD 3122

HANCOCK COUNTY Arcadia Local SD 3201

Arlington Local SD3202 Cory-Rawson Local SD3203

Findlay City SD 3204 Liberty-Benton Local SD 3205 McComb Local SD 3206

Van Buren Local SD3207 Vanlue Local SD3208

HARDIN COUNTY Ada Ex Vil SD3301 Hardin Northern Local SD 3302 Kenton City SD3303 Ridgemont Local SD 3304

Riverdale Local SD3305 Upper Scioto Valley Local SD 3306

HARRISON COUNTY Conotton Valley Union Local SD 3401 Harrison Hills City SD 3402

HENRY COUNTY Holgate Local SD 3501 Liberty Center Local SD3502

Napoleon Area City SD3503 Patrick Henry Local SD3504

HIGHLAND COUNTY Bright Local SD3601 Fairfield Local SD 3602 Greenfield Ex Vil SD 3603

Hillsboro City SD 3604 Lynchburg-Clay Local SD3605

HOCKING COUNTY Logan-Hocking Local SD3701

HOLMES COUNTY East Holmes Local SD3801 West Holmes Local SD 3802

HURON COUNTY Bellevue City SD 3901 Monroeville Local SD 3902

New London Local SD 3903 Norwalk City SD 3904 South Central Local SD3905 Western Reserve Local SD3906

Willard City SD 3907

JACKSON COUNTY Jackson City SD4001 Oak Hill Union Local SD 4002 Wellston City SD4003

JEFFERSON COUNTY Buckeye Local SD 4101 Edison Local SD 4102 Indian Creek Local SD 4103 Steubenville City SD 4104 Toronto City SD 4105

KNOX COUNTY Centerburg Local SD 4201 Danville Local SD 4202

East Knox Local SD 4203 Fredericktown Local SD4204 Mount Vernon City SD4205 LAKE COUNTY Fairport Harbor Ex Vil SD 4301 Kirtland Local SD4302 Madison Local SD 4303 Mentor Ex Vil SD4304 Painesville City Local SD4305 Painesville Township Local SD 4306 Perry Local SD 4307 Wickliffe City SD 4308 Willoughby-Eastlake City SD 4309

LAWRENCE COUNTY Chesapeake Union Ex Vil SD 4401 Dawson-Bryant Local SD4402 Fairland Local SD4403 Ironton City SD4404 Rock Hill Local SD 4405 South Point Local SD 4406 Symmes Valley Local SD4407

LICKING COUNTY Granville Ex Vil SD 4501 Heath City SD4502 Johnstown-Monroe Local SD 4503 Lakewood Local SD 4504 Licking Heights Local SD 4505

Licking Valley Local SD4506 Newark City SD 4507

North Fork Local SD 4508 Northridge Local SD 4509 Southwest Licking Local SD4510

LOGAN COUNTY Bellefontaine City SD4601 Benjamin Logan Local SD 4602 Indian Lake Local SD4603

Riverside Local SD4604

LORAIN COUNTY Amherst Ex Vil SD4701 Avon Lake City SD 4702 Avon Local SD 4703 Clearview Local SD4704 Columbia Local SD 4705 Elyria City SD4706 Firelands Local SD 4707 Keystone Local SD 4708 Lorain City SD4709 Midview Local SD4710 North Ridgeville City SD 4711

Oberlin City SD 4712 Sheffield-Sheffield Lake City SD4713

Wellington Ex Vil SD4715

LUCAS COUNTY Anthony Wayne Local SD4801 Maumee City SD 4802 Oregon City SD 4803 Ottawa Hills Local SD4804 Springfield Local SD 4805 Sylvania City SD 4806 Toledo City SD 4807 Washington Local SD4808

School district income tax in effect for 1998

MADISON COUNTY Jefferson Local SD 4901

Jonathan Alder Local SD4902 London City SD4903 Madison-Plains Local SD 4904

MAHONING COUNTY Austintown Local SD 5001 Boardman Local SD 5002 Campbell City SD5003 Canfield Local SD 5004 Jackson-Milton Local SD 5005 Lowellville Local SD5006 Poland Local SD 5007 Sebring Local SD5008 South Range Local SD 5009 Springfield Local SD 5010 Struthers City SD5011 West Branch Local SD 5012 Western Reserve Local SD5013 Youngstown City SD5014

MARION COUNTY Elgin Local SD 5101 Marion City SD5102 Pleasant Local SD5103 Ridgedale Local SD5104 River Valley Local SD 5105

MEDINA COUNTY Black River Local SD5201 Brunswick City SD 5202 Buckeye Local SD 5203 Cloverleaf Local SD 5204 Highland Local SD 5205 Medina City SD 5206 Wadsworth City SD5207

MEIGS COUNTY Eastern Local SD 5301 Meigs Local SD 5302 Southern Local SD5303

MERCER COUNTY Celina City SD5401 Coldwater Ex Vil SD5402 Fort Recovery Local SD 5406

Marion Local SD 5403 Parkway Local SD 5405

St Henry Consolidated Local SD 5407

MIAMI COUNTY Bethel Local SD5501

Bradford Ex Vil SD 5502 Covington Ex Vil SD5503 Miami East Local SD 5504

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

Tipp City Ex Vil SD 5508 Troy City SD5509

MONROE COUNTY Switzerland of Ohio Local SD 5601

MONTGOMERY COUNTY Brookville Local SD 5701 Centerville City SD5702 Dayton City SD5703 Huber Heights City SD5715 Jefferson Township Local SD 5704 Kettering City SD 5705 Mad River Local SD5706 Miamisburg City SD5707

New Lebanon Local SD 5708 Northmont City SD5709 Northridge Local SD5710 Oakwood City SD5711 Trotwood-Madison City SD 5712

Valley View Local SD5713 Vandalia-Butler City SD5714 West Carrollton City SD5716

MORGAN COUNTY Morgan Local SD 5801

MORROW COUNTY Cardington-Lincoln Local SD 5901

Highland Local SD 5902 Mount Gilead Ex Vil SD 5903 Northmor Local SD 5904

34

MUSKINGUM COUNTY East Muskingum Local SD6001 Franklin Local SD6002 Maysville Local SD 6003 Tri-Valley Local SD 6004 West Muskingum Local SD 6005 Zanesville City SD6006

NOBLE COUNTY Caldwell Ex Vil SD 6101 Noble Local SD 6102

OTTAWA COUNTY Benton-Carroll-Salem Local SD6201 Danbury Local SD 6202 Genoa Area Local SD6203 Middle Bass Local SD6204 North Bass Local SD 6205 Port Clinton City SD6206 Put-In-Bay Local SD 6207

PAULDING COUNTY Antwerp Local SD 6301 Paulding Ex Vil SD 6302 Wayne Trace Local SD6303

PERRY COUNTY Crooksville Ex Vil SD6401 New Lexington City SD 6402 Northern Local SD6403 Southern Local SD6404

PICKAWAY COUNTY Circleville City SD 6501 Logan Elm Local SD 6502

Teays Valley Local SD6503 Westfall Local SD6504

PIKE COUNTY Eastern Local SD 6601 Scioto Valley Local SD 6602 Waverly City SD6603 Western Local SD6604

PORTAGE COUNTY Aurora City SD 6701 Crestwood Local SD6702 Field Local SD6703 James A Garfield Local SD 6704 Kent City SD6705 Ravenna City SD 6706 Rootstown Local SD6707 Southeast Local SD6708 Streetsboro City SD 6709 Waterloo Local SD 6710 Windham Ex Vil SD6711

PREBLE COUNTY College Corner Local SD 6801

National Trail Local SD 6802 Eaton City SD 6803 Preble Shawnee Local SD 6804

Twin Valley Community Local SD6805 Tri-County North Local SD6806

PUTNAM COUNTY Columbus Grove Local SD6901 Continental Local SD 6902

Jennings Local SD 6903 Kalida Local SD 6904

Leipsic Local SD 6905 Miller City-New Cleveland Local SD 6906 Ottawa-Glandorf Local SD6907

Ottoville Local SD6908 Pandora-Gilboa Local SD6909

RICHLAND COUNTY Clear Fork Valley Local SD 7001 Crestview Local SD7002 Lexington Local SD7003 Lucas Local SD7004 Madison Local SD 7005 Mansfield City SD 7006 Ontario Local SD7009

Plymouth Local SD7007 Shelby City SD 7008

ROSS COUNTY Adena Local SD7101 Chillicothe City SD7102 Huntington Local SD7103 Paint Valley Local SD 7104

Scioto Valley Local SD 7105 Union-Scioto Local SD7106 Zane Trace Local SD 7107

SANDUSKY COUNTY Clyde-Green Springs Ex Vil SD7201

Fremont City SD7202 Gibsonburg Ex Vil SD7203 Lakota Local SD 7204 Woodmore Local SD 7205

SCIOTO COUNTY Bloom-Vernon Local SD7301 Clay Local SD7302 Green Local SD 7303 Minford Local SD7304 New Boston Local SD 7305 Northwest Local SD 7306 Portsmouth City SD7307 Valley Local SD 7308 Washington-Nile Local SD7309 Wheelersburg Local SD7310

SENECA COUNTY Bettsville Local SD7401

Fostoria City SD 7402 Hopewell-Loudon Local SD7403

New Riegel Local SD 7404 Old Fort Local SD 7405 Seneca East Local SD7406 Tiffin City SD 7407

SHELBY COUNTY Anna Local SD 7501

Botkins Local SD7502 Fairlawn Local SD7503 Fort Loramie Local SD7504 Hardin-Houston Local SD 7505

Jackson Center Local SD7506 Russia Local SD 7507

Sidney City SD 7508

STARK COUNTY Alliance City SD7601 Canton City SD7602 Canton Local SD7603 Fairless Local SD7604 Jackson Local SD 7605 Lake Local SD 7606 Louisville City SD 7607 Marlington Local SD 7608

Massillon City SD7609 Minerva Local SD7610 North Canton City SD 7611 Northwest Local SD 7612 Osnaburg Local SD7613 Perry Local SD 7614 Plain Local SD7615 Sandy Valley Local SD 7616 Tuslaw Local SD 7617

SUMMIT COUNTY Akron City SD 7701 Barberton City SD 7702 Copley-Fairlawn City SD 7703 Coventry Local SD 7704 Cuyahoga Falls City SD 7705 Green Local SD 7707 Hudson Local SD7708 Manchester Local SD 7706 Mogadore Local SD7709 Nordonia Hills City SD 7710 Norton City SD 7711 Revere Local SD7712 Springfield Local SD 7713 Stow-Munroe Falls City SD 7714 Tallmadge City SD 7715 Twinsburg City SD 7716 Woodridge Local SD 7717

TRUMBULL COUNTY Bloomfield-Mespo Local SD7801 Bristol Local SD 7802 Brookfield Local SD7803 Champion Local SD 7804 Girard City SD7807 Howland Local SD 7808 Hubbard Ex Vil SD7809 Joseph Badger Local SD7810 LaBrae Local SD 7811 Lakeview Local SD 7812 Liberty Local SD 7813

School district income tax in effect for 1998

Lordstown Local SD7814 Maplewood Local SD 7815 Mathews Local SD 7806 McDonald Local SD 7816 Newton Falls Ex Vil SD 7817 Niles City SD7818 Southington Local SD7819 Warren City SD 7820 Weathersfield Local SD7821

TUSCARAWAS COUNTY Claymont City SD7901 Dover City SD 7902 Garaway Local SD7903 Indian Valley Local SD 7904 Newcomerstown Ex Vil SD 7905 New Philadelphia City SD7906 Strasburg-Franklin Local SD7907 Tuscarawas Valley Local SD 7908

UNION COUNTY Fairbanks Local SD 8001

Marysville Ex Vil SD 8002 North Union Local SD8003

VAN WERT COUNTY Crestview Local SD8101 Lincolnview Local SD8102 Van Wert City SD8104

VINTON COUNTY Vinton County Local SD 8201

WARREN COUNTY Carlisle Local SD8301 Franklin City SD8304 Kings Local SD8303 Lebanon City SD 8305 Little Miami Local SD8306 Mason City SD 8307 Springboro Community City SD 8302 Wayne Local SD8308

WASHINGTON COUNTY Belpre City SD8401 Fort Frye Local SD 8402 Frontier Local SD 8403 Marietta City SD8404 Warren Local SD 8405 Wolf Creek Local SD 8406

WAYNE COUNTY Chippewa Local SD8501 Dalton Local SD 8502 Green Local SD 8503 North Central Local SD8504

Northwestern Local SD 8505 Orrville City SD8506 Rittman Ex Vil SD8507 Southeast Local SD8508 Triway Local SD8509 Wooster City SD8510

WILLIAMS COUNTY Bryan City SD8601

Edgerton Local SD 8602 Edon-Northwest Local SD8603 Millcreek-West Unity Local SD8604 Montpelier Ex Vil SD8605 North Central Local SD8606

Stryker Local SD 8607

WOOD COUNTY Bowling Green City SD8701

Eastwood Local SD 8702 Elmwood Local SD8703

Lake Local SD 8704 North Baltimore Local SD8705 Northwood Local SD8706 Otsego Local SD8707

Perrysburg Ex Vil SD 8708 Rossford Ex Vil SD 8709

WYANDOT COUNTY Carey Ex Vil SD 8801

Mohawk Local SD8802 Upper Sandusky Ex Vil SD8803

35

To Determine the School District of Residence

COUNTY BOARD OF ELECTIONS

Adams 937-544-2633 Allen 419-223-8530 Ashland 419-282-4224 Ashtabula 440-576-6915

Athens 740-592-3201 Auglaize 419-738-9231 Belmont 740-676-1025 Brown 937-378-3008

Butler 513-887-3700 Carroll 330-627-2610 Champaign 937-652-1369 Clark 937-328-2491 2492 2604

Clermont 513-732-7275 Clinton 937-382-3537 Columbiana 330-424-1448 Coshocton 740-622-1117

Crawford 419-562-8721 Cuyahoga 216-443-3200 Darke 937-548-1835 Defiance 419-782-2906 8543

Delaware 740-368-1780 Erie 419-627-7601 Fairfield 740-687-7000 Fayette 740-335-1190

Franklin 614-462-3100 Fulton 419-335-6841 Gallia 740-446-1600 Geauga 440-285-2222 ext 5930

Greene 937-376-7470 Guernsey 740-432-2680 Hamilton 513-632-7031 Hancock 419-422-3245

Hardin 419-674-2211 Harrison 740-942-8866 Henry 419-592-7956 Highland 937-393-9961

Hocking 740-380-8683 Holmes 330-674-5921 Huron 419-668-8238 Jackson 740-286-2905

Jefferson 740-283-8522 Knox 740-397-2188 Lake 440-350-2700 Lawrence 740-532-0444

Call the County Board of Elections

COUNTY

Licking Logan Lorain Lucas

Madison Mahoning Marion Medina

Meigs Mercer Miami Monroe

Montgomery Morgan Morrow Muskingum

Noble Ottawa Paulding Perry

Pickaway Pike Portage Preble

Putnam Richland Ross Sandusky

Scioto Seneca Shelby Stark

Summit Trumbull Tuscarawas Union

Van Wert Vinton Warren Washington

Wayne Williams Wood Wyandot

BOARD OF ELECTIONS

740-349-8683 937-599-7255 440-244-3186 440-322-8228 419-213-4001

740-852-9424 330-783-2474 740-387-9631 330-722-9278

740-992-2697 419-586-2215 937-332-6926 740-472-0929

937-225-5656 740-962-3116 419-946-4026 740-455-7120

740-732-2057 419-734-6880 419-399-8230 740-342-2134

740-474-1100 8077 740-947-4512 2039 330-297-3511 937-456-8117

419-523-3343 419-774-5530 740-775-2350 419-334-6180

740-353-4178 419-447-4424 937-498-7207 330-438-8683

330-643-5200 330-369-4050 330-343-8819 937-642-2836

419-238-4192 740-596-5855 513-695-1358 740-374-6828

330-287-5480 419-636-1854 419-354-9120 419-294-1226

36 70998

n

n

I I I

I I I I

I I I I I I

I I I I I I I I

I I I

I I I I

I I I I

I I I I I

1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 i i 1 1 1

- 111111111111

IT-10 OHIO Information Notice 1998 For the year January 1-December 31 1998 or other taxable year beginning ________________________ 1998 and ending ________________________ 19_____

TY

PE

OR

PR

INT

TY

PE O

R P

RIN

T

Your first name Initial Last name Your social security number Filing Statusmdashcheck only one

n Single Notice

n Joint Notice

If a joint notice spousersquos first name Initial Last name Spousersquos social security number

Home address (number and street) PLACE LABEL HERE Apt No Ohio county

City town or post office state and ZIP code Ohio Public School District Number

s

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 7

I AM NOT REQUIRED TO FILE A 1998 OHIO INCOME TAX RETURN BECAUSE

1 I MOVED OUT OF THE STATE OF OHIO IN 1997 AND HAD NO INCOME IN OHIO DURING 1998

I MOVED TO ______________________________ DATE MOVED ______________________________

2 IN 1998 I WAS A RESIDENT OF ONE OF THE FOLLOWING STATES (CIRCLE STATE) KENTUCKY INDIANA WEST VIRGINIA MICHIGAN OR PENNSYLVANIA AND I 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 WE MAY ASK YOU LATER ON 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 1998

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)

OHIO IT-40P 1998PINCOME TAX PAYMENT VOUCHER Please use UPPER CASE letters to print the first three letters of

Taxpayerrsquos last name Spousersquos last name Your first name Initial Last name

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

(if joint filing)

Your Social Security Number

Spousersquos Number

(if joint filing)

Dollars Cents Return this voucher with check or money order payable to TREASURER OF STATE OF OHIO and mail to AMOUNT OF OHIO DEPrsquoT OF TAXATION PO BOX 182131 COLUMBUS OHIO 43218-2131 PAYMENT

s $

37

HOW TO GET OHIO TAX INFORMATION Do you want information by telephone - FAST FAST (Fast Answers about State Taxes) is an auto-mated phone system where you can get the status of your 1998 refund or get answers to the 23 most fre-quently asked tax questions Recorded tax information will be available 24 hours a day seven days a week

How do I use FAST to get refund information You can check on the status of your 1998 Ohio Income Tax refund by calling toll free 1-800-282-1784 You will be required to provide your social security number and your refund amount We will then tell you if your refund has been processed and when you can expect your refund Refund information will occasionally not be available due to system maintenance Refund pro-cessing takes from six to eight weeks You are limited to one refund information call every three days

Do you want to access us on the Internet Visit the State of Ohio Internet Web Site at wwwstateohustax You can get answers to the 23 most frequently asked tax questions as well as tax forms Publications Information Releases Tax Rules and Statistics

Do you want to visit us in person The addresses for our district offices are found on page 39 of this booklet

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 to a tax question If you write be sure to include your social security number Our address is found on page 39 of this booklet

How do I use FAST to answer a tax question You can listen to answers for the following 23 most frequently asked questions by calling toll free 1-800-282-1780 A pre-recorded message will follow each

Forms Information bull Where can I pick up Ohio income tax forms bull How can I get a copy of my Ohio income tax return bull What should I do if I need a paper copy of my

Telefile return

Filing Requirements bull I moved into Ohio last year How do I file bull How can I get an extension of time to file my Ohio

income tax return bull Where do I send my Ohio income tax return bull I never received a W-2 form What do I do bull What should I do if I need to correct my Telefile

return bull What should I do if the IRS examined and changed

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

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

an Ohio return bull Can my children claim themselves on their Ohio

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

Refund Problems bull I moved since I filed my Ohio return How can I get

my refund bull My spouse passed away but my refund check has

both our names on it What should I do bull Irsquom due a refund Do I still need to file an Ohio

income tax return bull Irsquove either lost my refund check or it was stolen

What should I do

Payment Information bull Why was my Ohio withholding disallowed bull Should I file my Ohio income tax return even though

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

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

income taxes bull Can I pay my taxes with a credit card

Ohio School District Information bull How do I find out what school district I live in bull What do I do if my employer mistakenly withheld

Ohio school district income tax

38

ii11imi111 11111 11 11 111 1

0

TAXPAYER ASSISTANCE

By Internet STATE OF OHIO INTERNET WEBSITE

Tax Forms Instructions wwwstateohustax FAST Tax Questions

By Phone TOLL FREE TELEPHONE NUMBERS

Toll Free 24 Hour Refund Hotline 1-800-282-1784 Toll Free Form Requests 1-800-282-1782 Toll Free Tax Questions 1-800-282-1780

Walk-in Ohio Department of Taxation District Office Locations Walk-in services are available at all office locations Monday through Friday 800 am to 500 pm

AKRON DISTRICT OFFICE CINCINNATI DISTRICT OFFICE CLEVELAND DISTRICT OFFICE 161 South High Street 900 Dalton Avenue at West 8th Street 615 West Superior Avenue Suite 501 Cincinnati Ohio 45203-1171 Fifth Floor Room 570 Akron Ohio 44308-1600 Cleveland Ohio 44113-1891

COLUMBUS DISTRICT OFFICE DAYTON DISTRICT OFFICE LIMA DISTRICT OFFICE 1880 East Dublin-Granville Road Centre City Offices 1303 Bellefontaine Avenue Columbus Ohio 43229-3529 15 East Fourth Street Room 510 Lima Ohio 45804-3199

Dayton Ohio 45402-2162

TOLEDO DISTRICT OFFICE YOUNGSTOWN DISTRICT OFFICE ZANESVILLE DISTRICT OFFICE One Government Center Stambaugh Building 601 Underwood Street Suite 1400 44 Federal Plaza Central 300 Zanesville Ohio 43701-3786 Toledo Ohio 43604-2232 Youngstown Ohio 44503-1651

Written Ohio Department of Taxation Taxpayer Services Mailing address

Ohio Department of Taxation Taxpayer ServiceCentral Registration Division Taxpayer Services Response Section PO Box 182382 Columbus Ohio 43218-2382

For Deaf Hard of Hearing or Speech Impaired who use TTY or TDD only Please contact the Ohio Relay Service at 1-800-750-0750 and give the Communication Assistant the Ohio Department of Taxation telephone number that you wish to contact

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 loca-tions in your area call the Internal Revenue Service at 1-800-829-1040 If you received an Ohio andor Federal income tax pack-age in the mail take them with you when you go for help

The Ohio Department of Taxation is an Equal Opportunity Employer

39

OHIO Department of Taxation Columbus Ohio 43270

  • Untitled
    • 2
Page 12: Individual Income Tax · Individual Income Tax Forms and Instructions This booklet contains 2 copies of Form IT-1040, the standard Ohio income tax form AND Form IT-1040 EZ, the short

0

950

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

Enter the amount from your 1998 federal income tax return

Use Form 1040 line 33 OR Form 1040A line 18 OR Form 1040EZ line 4 OR Form 1040-Tel adjusted gross income

In all cases your line 1 must match your federalSTOP 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 45) on the back of the return has a list of additions and deductions to your Ohio income Turn to pages 16 17 and 18 and read the additions required and the deductions to which you may be entitledbull 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 45 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 $950 for yourself and an additional $950 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

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 a $1050 deduction for each dependent exemption Note that the amount allowed for a dependent exemption is different than the amount allowed for a personal exemption Write the number of your dependents on line 3 of the person-al and dependent exemption worksheet

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 parentsrsquo Ohio tax return may claim the $950 personal exemption on their own Ohio tax return and their parents may use the $1050 dependent exemption for that same child on the par-entsrsquo Ohio tax return

Personal and Dependent Exemption Worksheet Line 1 Personal Exemption for yourself 1 $________ Line 2 If joint return enter $950 for your

spouse 2 $________ Line 3 Number of dependents that you

claim _____ times $1050 3 $________ Line 4 Total of lines 1 2 and 3 4 $________ Enter the amount shown on line 4 of this worksheet on line 4 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 22 through 32 bull If your taxable income is less than $100000 your tax has

been figured for you as shown in Table 1 on pages 22 through 31 or you may use Table 2 on page 32

bull If your taxable income is $100000 or more you must use Table 2 on page 32 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 19and 20 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 53 onto line 7 bull If you have no credits from Schedule B enter ldquo0rdquo on line 7

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 and line 14

12

0

0

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 below The second col-umn 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 pro-vided This credit is limited to a maximum of $650

If you have deducted an amount on Schedule A ofSTOP your Ohio return you may not be entitled to the joint filing credit unless each spouse has other sources of qual-ifying income totaling $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 not qualify for Ohiorsquos joint filing credit However if Mary had another source of qualifying income of $500 or more not deducted in Schedule A the Brownrsquos would qualify for the credit mdash If you do not qualify for the Joint Filing Credit enter ldquo0rdquo on line 11 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 $48600 THEN The Joint Filing Credit will be $48600

x 20 $9720 = 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 21 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 ldquoSrdquo corporation or a limited liability compa-ny you may qualify for a business credit Nonrefundable business credits must be calculated on Schedule E (available at any of our offices listed on page 39 of this booklet) A refundable Jobs Credit is available for qualifying businesses See the instructions for line 17a for further information NONREFUNDABLE BUSINESS CREDITS INCLUDE bull Credits for manufacturing bull Enterprise Zone Credits

investments bull Credits for Child Care 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 If your total credits on line 13 are more or equal to your tax on line 12 enter ldquo0rdquo on line 14

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 W-2G or 1099R) Form(s) in box 18bull ATTACH READABLE STATE copies of your W-2

W-2G 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 1998 and Amount of 1997 Overpayment Credited to 1998

Enter the total estimated income tax payments submitted on your 1998 Form IT-1040ES including payments made on Form IT-40P plus any overpayment you credited to 1998 from your 1997 IT-1040 line 23

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

Line 17a 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 17a 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

1313

0

ik DIVISION OF

WILDLIFE

Natural Areas

~middotI~ - Check Us

Line 17b mdash Refundable Pass-Through Entity Credits

If you are a direct or indirect investor in a pass-through enti-ty that filed and paid Ohio tax on Form IT-4708 (Master Return for Pass-through Entities) or Form IT-1140 you should enter the amount of tax paid on your behalf Investors who claim this credit for taxes paid on their behalf must attach Federal K-1rsquos which reflect the amount of Ohio tax paid The K-1 should show the amount of the distributive share of income the amount of Ohio tax paid the legal name of the entity and the entityrsquos federal employer identification num-ber (FEIN) Enter the total of lines 17a and 17b on line 17

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 1998 Ohio tax withheld including pass-through entity tax withheld (lines 15 and 17b 1998 IT-1040) is less than both of the fol-lowingbull 90 of your 1998 Ohio income tax (line 14 1998 IT-

1040) less $300 andbull 100 of your 1997 Ohio income tax (line 14 1997 IT-

1040 or line 2 1997 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 find that you owe an interest penalty we will send you a bill mdash but see ldquolowering your interest 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 1998 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 returnbull 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

If you have an overpayment on line 20 of your 1998STOP Form IT-1040 but 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 1999) or the net amount on line 24

Line 21 and 22 mdash Wildlife and Natural Areas Checkoff

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 and conduct research projects of critical importance to wildlife populations Donations to this fund have enabled the Division of Wildlife to increase the number of nesting bald eagles reintroduce river otters peregrine falcons paddlefish and trumpeter swans With 127 animals classifed as endangered in the state and crit-ical habitat being lost to development the effort is far from fin-ished Please join us in securing a future for wildlife currently in jeop-ardy by making a donation Your financial help will benefit native wildlife and enhance the quality of life for all Ohioans

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

14

0

0

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

A donation will reduce the amount of the refundSTOP 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 nature preserves scenic rivers

and endangered species protection make your check out to Natural Areas and Preserves Special Account

bull If you want to donate to endangered wildlife species and biodiversity projects make your check out to Nongame and Endangered Wildlife 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 1999 Estimated Income Tax

You may apply part or all of your overpayment on line 20 to your 1999 Ohio Income Tax Enter on line 23 the amount of the overpayment that you want to apply to 1999 However if you want to credit your entire overpayment to 1999 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

If you move after filing your tax return and you areSTOP expecting a refund notify the Post Office serving

your old address Fill out a change of address form for the Post Office

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

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

ccedilccedil

15

0

0

Schedule AmdashAdjustments to Income Additions

Line 25 mdash Government Interest or Dividends from Other States

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

Line 26 mdash US Government ObligationsComplex Trust Income

Enter interest or dividends on obligations of the United States government that are exempt from federal taxation but not exempt from state taxation Attach an explanation Also 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 27 mdash Pass-Through Entity Addback

Add any Form IT-1140 taxes shown on your Federal K-1rsquos

Line 28 mdash Losses on Ohio Public Obligations

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

Line 29 mdash Non-qualifying Medical Savings Account Withdrawals

SEE WORKSHEET ON PAGE 18

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

Deductions Any amounts deducted on lines 31 through 43 mustSTOP be included in your Federal Adjusted Gross Income

line 1 of the Ohio Return

Line 31 mdash Federal Interest and Dividends

Enter interest income (included in line 1) from obligations issued by the United States government or its possessionster-ritories 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 list-ing Examples of interest income that are not deductible bull Interest paid by the IRS on a federal income tax refundbull 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 you were a full year resident of one of these states bull your only source of income was from wages salaries tips

or commissions and bull you did not have Ohio tax withheld

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 line 32

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 nonresident credit in Schedule D

Note Residents of these neighboring states who work in Ohio should complete Form IT-4NR and give it to their employer to stop Ohio withholding for 1999

Wages salaries tips and commissions earned bySTOP Ohio residents in these neighboring 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 the amount withheld for the other state on line 15

Line 33 mdash State or Municipal Refund

Deduct on line 33 the amount of state and municipal income tax overpayments appearing on line 10 of your Federal Form 1040

Line 34 mdash Disability and Survivorship Benefits

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 considered retirement or pension benefits and are no longer deductible (See instructions for line 46 for the proper treat-ment of retirement benefits)

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

16

0

0

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 Benefitsbull Tier I and Tier II Railroad Retirement Benefits bull Supplemental Railroad Retirement Benefits bull Dual Railroad Retirement Benefits bull Railroad Disability and Unemployment Benefits

Line 37 mdash Interest from Ohio Public and Purchase Obligations and the Gain from the Sale or Disposition of Ohio Public Obligations

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 1998 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 1997 federal income tax return In 1998 he received a reimbursement of $200 of the medical expenses from his insurance company which he reported as income on line 21 of his 1998 federal income tax return Mr Brown is entitled to deduct the $200 reimburse-ment on line 39 of his Ohio income tax return

Do not deduct on this line state or municipal incomeSTOP tax overpayments (see line 33)

Line 40 mdash Repayment of Income Reported in a Prior Year

Deduct interest income earned from Ohio Public and Purchase Obligations if the interest income is included in your Federal Adjusted Gross Income You may also deduct any gains resulting from the sale or disposition of Ohio Public 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 1998 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)

If in 1998 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 1998 federal income tax return for the amount repaid or you claimed a tax credit on your 1998 federal income tax return based upon the amount repaid and

bull The repayment has not otherwise reduced your Federal Adjusted Gross Income for 1998 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 1997 and included the bonus in his 1997 Federal Ad-justed Gross Income In 1998 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 1998 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 your 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

If you were eligible to participate in any health planSTOP maintained by your or your spousersquos employer for

any month or part of a month in 1998 amounts paid for health insurance coverage for that month cannot be used to figure this deduction

17

Self-employed Health Insurance Cost Worksheet

1 Enter the total amount you paid in 1998 for health insurance coverage for 1998 for you your spouse and dependents 1_______

2 a Enter your net profit and other earned income from your 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 27 of your Federal Form 1040 for the self-

employment tax deduction 2b_______ c Enter any amount you claimed on line 29

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 28 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 be able to deduct the amount of funds you deposit-ed into a medical savings account or the amount deposited by your employer on your behalf If filing a joint return your spouse may also be able to deduct hisher funds deposited into hisher medical savings account For 1998 the maximum amount of deposited funds you may be able to deduct is $3149 If filing a joint return each spouse may be able to deduct up to $3149 of deposited funds into hisher separate account for a maximum of $6298

Also any investment income or interest earned on the funds deposited into a medical savings account is deductible if the income is included in your Federal Adjusted Gross Income line 1 of your Ohio Form IT-1040

To determine if you are eligible for this deduction complete the medical savings account worksheet on this page

For further information please see the question ldquoWhat is a Medical Savings Account and what are the qualificationsrdquo on page 7 of this booklet

Example John and Mary Brown file a joint tax return for 1998 John contributed $2000 to his medical savings account while Mary contributed $5000 to hers Johnrsquos account earned $120 in interest and Maryrsquos earned $300 which were includ-ed in their Federal Adjusted Gross Income They would be entitled to a Medical Savings Account deduction of $5569 ($2000 for John and $3149 for Mary plus the interest income of $420)

Medical Savings Account Worksheet

1 Amount you contributed during 1998 but no more than $3149 ________

2 If joint return amount your spouse contributed during 1998 but no more than $3149 ________

3 Amount of Medical Savings Account earnings included in line 1 of your 1998 Ohio Form IT-1040 ________

4 Sub-total (add lines 1 2 and 3) ________ 5 1998 withdrawals from the account for

non-medical purposes (see note below) ________ 6 If line 5 is less than line 4 subtract line 5 from

line 4 and enter here and on line 42 of Schedule A of Form IT-1040 ________

7 If line 4 is less than line 5 subtract line 4 from line 5 and enter here and on line 29 of Schedule A of Form IT-1040 ________

Note If any prior year contribution exceeded the deductible limit for that year please contact the Ohio Department of Taxation to help you determine the amount you should enter on line 5 of this worksheet

Line 43 mdash Individual Development Account Program

You may deduct matching contributions to another personrsquos Individual Development Account when the account has been established by a County Department of Human Services This program was established for the purpose of providing match-ing funds for qualified program participants For further information about this program contact your local County Department of Human Services

Line 44 mdash Total Deductions

Enter the total of lines 31 through 43

Line 45 mdash Net Adjustments If line 30 is LARGER THAN line 44 subtract line 44 from line 30 and enter the amount on line 45 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 44 subtract line 30 from line 44 and enter the difference on line 45 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

18

0

0

Schedule BmdashCredits Line 46 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 47 mdash Senior Citizen Credit

You may claim a $50 credit if you were 65 years of age or older prior to January 1 1999 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

Line 48 mdash Lump Sum Distribution Credit

This credit is available only to individuals 65 years of age or older before January 1 1999 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

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 1999 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

If you take this credit you cannot take the $50 STOP Senior Citizenrsquos Credit on this yearrsquos return or any

future yearrsquos return

Line 49 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

If line 3 on the front of the Ohio Form IT-1040 is STOP $40000 or more yoursquore not entitled to this credit

1998 Child and Dependent Care Worksheet

A Enter the amount of Federal Child and Dependent Care Credit shown on your Federal Form 1040A line 26 or your Federal Form 1040 line 41 A$________

B If line 3 of your Ohio IT-1040 is less than $20000 enter 100 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 49 (schedule B) on the back of Form IT-1040 C$________

19

0

Line 50 mdash Lump Sum Retirement Income Credit

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 1998 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 page 39 of this booklet

Line 51 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

Such training qualifies for this credit only if you canSTOP 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

1998 Job Training Credit Worksheet

1 Enter the amount you paid during 1997 and 1998 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 51 Schedule B on the 1997 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 51 of Ohio Form IT-1040

Line 52 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 The max-imum credit is $50 (for single or married separate filers) and $100 (for married filing joint returns if both spouses made contributions of $50 or more) regardless of the amount of the contribution

You can claim the credit on the back of Form IT-1040 line 52

Line 53 mdash Total Credits Enter the total of lines 46 through 52 on line 53 and on line 7 on the front of the return

20

0

Schedule CmdashResident Credit Line 54

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 57 or 57a

Enter the portion of Ohio Adjusted Gross Income from line 3 that is subjected to tax 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

Do not include wages salaries tips or commissionsSTOP 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 55

Enter Ohio Adjusted Gross Income from line 3

Line 56 Divide 54 by line 55

Line 57 Multiply line 56 by the amount on line 12 on the front of the return Enter the amount on line 57

Line 57a Enter the amount of 1998 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 57b Enter the smaller of line 57 or line 57a 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 1998 income tax return below line 57b 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 58

Line 58 Enter the portion of Ohio Adjusted Gross Income from line 3 that was not earned or received in Ohio

Line 59

Enter Ohio Adjusted Gross Income from line 3

Line 60 Divide line 58 by line 59

Line 61 Multiply line 60 by the amount on line 12 on the front of the return Enter the amount on line 61 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 57b and 61 on line 13

21

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax least less is

than

Tax After Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

Up to $1000 $2000 $4000 $6000

$ 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 4 500 550 4 550 600 4 600 650 5 650 700 5 700 750 5 750 800 6 800 850 6 850 900 7 900 950 7 950 1000 7

$ 0 1 1 1 2 2 2 3 3 3 4 4 4 5 5 5 6 6 6 7

$ 2000 $ 2050 $ 15 $ 14 2050 2100 15 14 2100 2150 16 14 2150 2200 16 15 2200 2250 17 15 2250 2300 17 15 2300 2350 17 16 2350 2400 18 16 2400 2450 18 16 2450 2500 18 17 2500 2550 19 17 2550 2600 19 17 2600 2650 20 18 2650 2700 20 18 2700 2750 20 18 2750 2800 21 19 2800 2850 21 19 2850 2900 21 19 2900 2950 22 20 2950 3000 22 20

$ 4000 $ 4050 $ 30 $ 27 4050 4100 30 27 4100 4150 31 28 4150 4200 31 28 4200 4250 31 28 4250 4300 32 29 4300 4350 32 29 4350 4400 33 29 4400 4450 33 30 4450 4500 33 30 4500 4550 34 30 4550 4600 34 31 4600 4650 34 31 4650 4700 35 31 4700 4750 35 32 4750 4800 35 32 4800 4850 36 32 4850 4900 36 33 4900 4950 37 33 4950 5000 37 33

$ 6000 $ 6050 $ 52 $ 47 6050 6100 53 48 6100 6150 54 49 6150 6200 55 49 6200 6250 55 50 6250 6300 56 51 6300 6350 57 51 6350 6400 58 52 6400 6450 58 53 6450 6500 59 54 6500 6550 60 54 6550 6600 61 55 6600 6650 61 56 6650 6700 62 56 6700 6750 63 57 6750 6800 64 58 6800 6850 64 58 6850 6900 65 59 6900 6950 66 60 6950 7000 66 60

$1000 $3000 $5000 $7000

$ 1000 $ 1050 $ 8 1050 1100 8 1100 1150 8 1150 1200 9 1200 1250 9 1250 1300 9 1300 1350 10 1350 1400 10 1400 1450 11 1450 1500 11 1500 1550 11 1550 1600 12 1600 1650 12 1650 1700 12 1700 1750 13 1750 1800 13 1800 1850 14 1850 1900 14 1900 1950 14 1950 2000 15

$ 7 7 8 8 8 9 9 9

10 10 10 11 11 11 12 12 12 13 13 13

$ 3000 $ 3050 $ 22 $ 20 3050 3100 23 21 3100 3150 23 21 3150 3200 24 21 3200 3250 24 22 3250 3300 24 22 3300 3350 25 22 3350 3400 25 23 3400 3450 25 23 3450 3500 26 23 3500 3550 26 24 3550 3600 27 24 3600 3650 27 24 3650 3700 27 25 3700 3750 28 25 3750 3800 28 25 3800 3850 28 26 3850 3900 29 26 3900 3950 29 26 3950 4000 30 27

$ 5000 $ 5050 $ 38 $ 34 5050 5100 38 35 5100 5150 39 35 5150 5200 40 36 5200 5250 40 37 5250 5300 41 37 5300 5350 42 38 5350 5400 43 39 5400 5450 43 39 5450 5500 44 40 5500 5550 45 41 5550 5600 46 41 5600 5650 46 42 5650 5700 47 43 5700 5750 48 43 5750 5800 49 44 5800 5850 49 45 5850 5900 50 45 5900 5950 51 46 5950 6000 52 47

$ 7000 $ 7050 $ 67 $ 61 7050 7100 68 62 7100 7150 69 62 7150 7200 69 63 7200 7250 70 64 7250 7300 71 64 7300 7350 72 65 7350 7400 72 66 7400 7450 73 66 7450 7500 74 67 7500 7550 75 68 7550 7600 75 68 7600 7650 76 69 7650 7700 77 70 7700 7750 78 70 7750 7800 78 71 7800 7850 79 72 7850 7900 80 72 7900 7950 81 73 7950 8000 81 74

OHIO TAX TABLES FOR 1998 ONLY 22

$9000

$16000 $19000

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$8000 $11000 $14000 $17000

$ 8000 $ 8050 $ 82 $ 74 8050 8100 83 75 8100 8150 84 76 8150 8200 84 76 8200 8250 85 77 8250 8300 86 78 8300 8350 87 78 8350 8400 87 79 8400 8450 88 80 8450 8500 89 80 8500 8550 90 81 8550 8600 90 82 8600 8650 91 82 8650 8700 92 83 8700 8750 93 84 8750 8800 93 84 8800 8850 94 85 8850 8900 95 86 8900 8950 95 87 8950 9000 96 87

$11000 $11050 $ 142 $ 129 11050 11100 143 130 11100 11150 145 131 11150 11200 146 133 11200 11250 148 134 11250 11300 149 135 11300 11350 151 137 11350 11400 152 138 11400 11450 154 139 11450 11500 155 141 11500 11550 157 142 11550 11600 158 143 11600 11650 160 145 11650 11700 161 146 11700 11750 163 147 11750 11800 164 149 11800 11850 166 150 11850 11900 167 152 11900 11950 169 153 11950 12000 170 154

$14000 $14050 $ 231 $ 209 14050 14100 233 211 14100 14150 234 212 14150 14200 236 213 14200 14250 237 215 14250 14300 239 216 14300 14350 240 218 14350 14400 241 219 14400 14450 243 220 14450 14500 244 222 14500 14550 246 223 14550 14600 247 224 14600 14650 249 226 14650 14700 250 227 14700 14750 252 228 14750 14800 253 230 14800 14850 255 231 14850 14900 256 232 14900 14950 258 234 14950 15000 259 235

$17000 $17050 $ 335 $ 304 17050 17100 337 306 17100 17150 339 307 17150 17200 341 309 17200 17250 343 311 17250 17300 345 312 17300 17350 346 314 17350 17400 348 316 17400 17450 350 317 17450 17500 352 319 17500 17550 354 321 17550 17600 356 322 17600 17650 358 324 17650 17700 359 326 17700 17750 361 327 17750 17800 363 329 17800 17850 365 331 17850 17900 367 333 17900 17950 369 334 17950 18000 371 336

$9000 $12000 $15000 $18000

$ 9000 $ 9050 $ 97 $ 88 9050 9100 98 89 9100 9150 98 89 9150 9200 99 90 9200 9250 100 91 9250 9300 101 91 9300 9350 101 92 9350 9400 102 93 9400 9450 103 93 9450 9500 104 94 9500 9550 104 95 9550 9600 105 95 9600 9650 106 96 9650 9700 107 97 9700 9750 107 97 9750 9800 108 98 9800 9850 109 99 9850 9900 110 99 9900 9950 110 100 9950 10000 111 101

$12000 $12050 $ 172 $ 156 12050 12100 173 157 12100 12150 175 158 12150 12200 176 160 12200 12250 178 161 12250 12300 179 162 12300 12350 181 164 12350 12400 182 165 12400 12450 184 166 12450 12500 185 168 12500 12550 187 169 12550 12600 188 170 12600 12650 190 172 12650 12700 191 173 12700 12750 193 174 12750 12800 194 176 12800 12850 195 177 12850 12900 197 178 12900 12950 198 180 12950 13000 200 181

$15000 $15050 $ 261 $ 237 15050 15100 263 238 15100 15150 265 240 15150 15200 267 242 15200 15250 268 243 15250 15300 270 245 15300 15350 272 247 15350 15400 274 248 15400 15450 276 250 15450 15500 278 252 15500 15550 280 253 15550 15600 281 255 15600 15650 283 257 15650 15700 285 258 15700 15750 287 260 15750 15800 289 262 15800 15850 291 263 15850 15900 293 265 15900 15950 294 267 15950 16000 296 269

$18000 $18050 $ 372 $ 338 18050 18100 374 339 18100 18150 376 341 18150 18200 378 343 18200 18250 380 344 18250 18300 382 346 18300 18350 384 348 18350 18400 385 349 18400 18450 387 351 18450 18500 389 353 18500 18550 391 354 18550 18600 393 356 18600 18650 395 358 18650 18700 397 359 18700 18750 398 361 18750 18800 400 363 18800 18850 402 365 18850 18900 404 366 18900 18950 406 368 18950 19000 408 370

$10000 $13000 $16000 $19000

$10000 $10050 $ 112 $ 102 10050 10100 114 103 10100 10150 115 104 10150 10200 117 106 10200 10250 118 107 10250 10300 120 108 10300 10350 121 110 10350 10400 123 111 10400 10450 124 112 10450 10500 126 114 10500 10550 127 115 10550 10600 129 116 10600 10650 130 118 10650 10700 132 119 10700 10750 133 121 10750 10800 134 122 10800 10850 136 123 10850 10900 137 125 10900 10950 139 126 10950 11000 140 127

$13000 $13050 $ 201 $ 182 13050 13100 203 184 13100 13150 204 185 13150 13200 206 187 13200 13250 207 188 13250 13300 209 189 13300 13350 210 191 13350 13400 212 192 13400 13450 213 193 13450 13500 215 195 13500 13550 216 196 13550 13600 218 197 13600 13650 219 199 13650 13700 221 200 13700 13750 222 201 13750 13800 224 203 13800 13850 225 204 13850 13900 227 205 13900 13950 228 207 13950 14000 230 208

$16000 $16050 $ 298 $ 270 16050 16100 300 272 16100 16150 302 274 16150 16200 304 275 16200 16250 306 277 16250 16300 307 279 16300 16350 309 280 16350 16400 311 282 16400 16450 313 284 16450 16500 315 285 16500 16550 317 287 16550 16600 319 289 16600 16650 320 290 16650 16700 322 292 16700 16750 324 294 16750 16800 326 295 16800 16850 328 297 16850 16900 330 299 16900 16950 332 301 16950 17000 333 302

$19000 $19050 $ 410 $ 371 19050 19100 411 373 19100 19150 413 375 19150 19200 415 376 19200 19250 417 378 19250 19300 419 380 19300 19350 421 381 19350 19400 423 383 19400 19450 424 385 19450 19500 426 386 19500 19550 428 388 19550 19600 430 390 19600 19650 432 391 19650 19700 434 393 19700 19750 436 395 19750 19800 437 397 19800 19850 439 398 19850 19900 441 400 19900 19950 443 402 19950 20000 445 403

OHIO TAX TABLES FOR 1998 ONLY 23

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$20000 $22000 $24000 $26000

$20000 $20050 $ 447 $ 405 20050 20100 449 407 20100 20150 451 409 20150 20200 454 411 20200 20250 456 413 20250 20300 458 415 20300 20350 460 417 20350 20400 463 419 20400 20450 465 421 20450 20500 467 423 20500 20550 469 425 20550 20600 471 427 20600 20650 474 429 20650 20700 476 431 20700 20750 478 433 20750 20800 480 435 20800 20850 483 437 20850 20900 485 439 20900 20950 487 441 20950 21000 489 443

$22000 $22050 $ 536 $ 486 22050 22100 538 488 22100 22150 541 490 22150 22200 543 492 22200 22250 545 494 22250 22300 547 496 22300 22350 549 498 22350 22400 552 500 22400 22450 554 502 22450 22500 556 504 22500 22550 558 506 22550 22600 561 508 22600 22650 563 510 22650 22700 565 512 22700 22750 567 514 22750 22800 569 516 22800 22850 572 518 22850 22900 574 520 22900 22950 576 522 22950 23000 578 524

$24000 $24050 $ 625 $ 567 24050 24100 627 569 24100 24150 630 571 24150 24200 632 573 24200 24250 634 575 24250 24300 636 577 24300 24350 639 579 24350 24400 641 581 24400 24450 643 583 24450 24500 645 585 24500 24550 647 587 24550 24600 650 589 24600 24650 652 591 24650 24700 654 593 24700 24750 656 595 24750 24800 659 597 24800 24850 661 599 24850 24900 663 601 24900 24950 665 603 24950 25000 668 605

$26000 $26050 $ 714 $ 648 26050 26100 717 650 26100 26150 719 652 26150 26200 721 654 26200 26250 723 656 26250 26300 725 658 26300 26350 728 660 26350 26400 730 662 26400 26450 732 664 26450 26500 734 666 26500 26550 737 668 26550 26600 739 670 26600 26650 741 672 26650 26700 743 674 26700 26750 746 676 26750 26800 748 678 26800 26850 750 680 26850 26900 752 682 26900 26950 754 684 26950 27000 757 686

$21000 $23000 $25000 $27000

$21000 $21050 $ 491 $ 446 21050 21100 494 448 21100 21150 496 450 21150 21200 498 452 21200 21250 500 454 21250 21300 503 456 21300 21350 505 458 21350 21400 507 460 21400 21450 509 462 21450 21500 512 464 21500 21550 514 466 21550 21600 516 468 21600 21650 518 470 21650 21700 520 472 21700 21750 523 474 21750 21800 525 476 21800 21850 527 478 21850 21900 529 480 21900 21950 532 482 21950 22000 534 484

$23000 $23050 $ 581 $ 526 23050 23100 583 528 23100 23150 585 530 23150 23200 587 532 23200 23250 590 534 23250 23300 592 536 23300 23350 594 538 23350 23400 596 540 23400 23450 598 542 23450 23500 601 544 23500 23550 603 547 23550 23600 605 549 23600 23650 607 551 23650 23700 610 553 23700 23750 612 555 23750 23800 614 557 23800 23850 616 559 23850 23900 619 561 23900 23950 621 563 23950 24000 623 565

$25000 $25050 $ 670 $ 607 25050 25100 672 609 25100 25150 674 611 25150 25200 676 613 25200 25250 679 615 25250 25300 681 617 25300 25350 683 619 25350 25400 685 621 25400 25450 688 623 25450 25500 690 625 25500 25550 692 627 25550 25600 694 629 25600 25650 697 631 25650 25700 699 633 25700 25750 701 635 25750 25800 703 637 25800 25850 705 639 25850 25900 708 641 25900 25950 710 643 25950 26000 712 645

$27000 $27050 $ 759 $ 688 27050 27100 761 690 27100 27150 763 692 27150 27200 766 694 27200 27250 768 696 27250 27300 770 698 27300 27350 772 700 27350 27400 775 702 27400 27450 777 704 27450 27500 779 706 27500 27550 781 708 27550 27600 783 710 27600 27650 786 712 27650 27700 788 714 27700 27750 790 716 27750 27800 792 718 27800 27850 795 720 27850 27900 797 722 27900 27950 799 724 27950 28000 801 726

OHIO TAX TABLES FOR 1998 ONLY 24

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$28000 $31000 $34000 $37000

$28000 $28050 $ 803 $ 728 $31000 $31050 $ 937 $ 850 $34000 $34050 $ 1071 $ 971 $37000 $37050 $ 1205 $ 1092 28050 28100 806 730 31050 31100 939 852 34050 34100 1073 973 37050 37100 1207 1094 28100 28150 808 732 31100 31150 942 854 34100 34150 1075 975 37100 37150 1209 1096 28150 28200 810 734 31150 31200 944 856 34150 34200 1078 977 37150 37200 1211 1098 28200 28250 812 736 31200 31250 946 858 34200 34250 1080 979 37200 37250 1214 1100 28250 28300 815 738 31250 31300 948 860 34250 34300 1082 981 37250 37300 1216 1102 28300 28350 817 740 31300 31350 951 862 34300 34350 1084 983 37300 37350 1218 1104 28350 28400 819 742 31350 31400 953 864 34350 34400 1086 985 37350 37400 1220 1106 28400 28450 821 744 31400 31450 955 866 34400 34450 1089 987 37400 37450 1222 1108 28450 28500 824 746 31450 31500 957 868 34450 34500 1091 989 37450 37500 1225 1110 28500 28550 826 749 31500 31550 959 870 34500 34550 1093 991 37500 37550 1227 1112 28550 28600 828 751 31550 31600 962 872 34550 34600 1095 993 37550 37600 1229 1114 28600 28650 830 753 31600 31650 964 874 34600 34650 1098 995 37600 37650 1231 1116 28650 28700 832 755 31650 31700 966 876 34650 34700 1100 997 37650 37700 1234 1118 28700 28750 835 757 31700 31750 968 878 34700 34750 1102 999 37700 37750 1236 1120 28750 28800 837 759 31750 31800 971 880 34750 34800 1104 1001 37750 37800 1238 1122 28800 28850 839 761 31800 31850 973 882 34800 34850 1107 1003 37800 37850 1240 1124 28850 28900 841 763 31850 31900 975 884 34850 34900 1109 1005 37850 37900 1242 1126 28900 28950 844 765 31900 31950 977 886 34900 34950 1111 1007 37900 37950 1245 1128 28950 29000 846 767 31950 32000 980 888 34950 35000 1113 1009 37950 38000 1247 1130

$29000 $32000 $35000 $38000

$29000 $29050 $ 848 $ 769 $32000 $32050 $ 982 $ 890 $35000 $35050 $ 1115 $ 1011 $38000 $38050 $ 1249 $ 1132 29050 29100 850 771 32050 32100 984 892 35050 35100 1118 1013 38050 38100 1251 1134 29100 29150 853 773 32100 32150 986 894 35100 35150 1120 1015 38100 38150 1254 1136 29150 29200 855 775 32150 32200 988 896 35150 35200 1122 1017 38150 38200 1256 1138 29200 29250 857 777 32200 32250 991 898 35200 35250 1124 1019 38200 38250 1258 1140 29250 29300 859 779 32250 32300 993 900 35250 35300 1127 1021 38250 38300 1260 1142 29300 29350 861 781 32300 32350 995 902 35300 35350 1129 1023 38300 38350 1263 1144 29350 29400 864 783 32350 32400 997 904 35350 35400 1131 1025 38350 38400 1265 1146 29400 29450 866 785 32400 32450 1000 906 35400 35450 1133 1027 38400 38450 1267 1148 29450 29500 868 787 32450 32500 1002 908 35450 35500 1136 1029 38450 38500 1269 1150 29500 29550 870 789 32500 32550 1004 910 35500 35550 1138 1031 38500 38550 1271 1153 29550 29600 873 791 32550 32600 1006 912 35550 35600 1140 1033 38550 38600 1274 1155 29600 29650 875 793 32600 32650 1008 914 35600 35650 1142 1035 38600 38650 1276 1157 29650 29700 877 795 32650 32700 1011 916 35650 35700 1144 1037 38650 38700 1278 1159 29700 29750 879 797 32700 32750 1013 918 35700 35750 1147 1039 38700 38750 1280 1161 29750 29800 881 799 32750 32800 1015 920 35750 35800 1149 1041 38750 38800 1283 1163 29800 29850 884 801 32800 32850 1017 922 35800 35850 1151 1043 38800 38850 1285 1165 29850 29900 886 803 32850 32900 1020 924 35850 35900 1153 1045 38850 38900 1287 1167 29900 29950 888 805 32900 32950 1022 926 35900 35950 1156 1047 38900 38950 1289 1169 29950 30000 890 807 32950 33000 1024 928 35950 36000 1158 1049 38950 39000 1292 1171

$30000 $33000 $36000 $39000

$30000 $30050 $ 893 $ 809 $33000 $33050 $ 1026 $ 930 $36000 $36050 $ 1160 $ 1052 $39000 $39050 $ 1294 $ 1173 30050 30100 895 811 33050 33100 1029 932 36050 36100 1162 1054 39050 39100 1296 1175 30100 30150 897 813 33100 33150 1031 934 36100 36150 1164 1056 39100 39150 1298 1177 30150 30200 899 815 33150 33200 1033 936 36150 36200 1167 1058 39150 39200 1300 1179 30200 30250 902 817 33200 33250 1035 938 36200 36250 1169 1060 39200 39250 1303 1181 30250 30300 904 819 33250 33300 1037 940 36250 36300 1171 1062 39250 39300 1305 1183 30300 30350 906 821 33300 33350 1040 942 36300 36350 1173 1064 39300 39350 1307 1185 30350 30400 908 823 33350 33400 1042 944 36350 36400 1176 1066 39350 39400 1309 1187 30400 30450 910 825 33400 33450 1044 946 36400 36450 1178 1068 39400 39450 1312 1189 30450 30500 913 827 33450 33500 1046 948 36450 36500 1180 1070 39450 39500 1314 1191 30500 30550 915 829 33500 33550 1049 951 36500 36550 1182 1072 39500 39550 1316 1193 30550 30600 917 831 33550 33600 1051 953 36550 36600 1185 1074 39550 39600 1318 1195 30600 30650 919 833 33600 33650 1053 955 36600 36650 1187 1076 39600 39650 1320 1197 30650 30700 922 835 33650 33700 1055 957 36650 36700 1189 1078 39650 39700 1323 1199 30700 30750 924 837 33700 33750 1058 959 36700 36750 1191 1080 39700 39750 1325 1201 30750 30800 926 839 33750 33800 1060 961 36750 36800 1193 1082 39750 39800 1327 1203 30800 30850 928 841 33800 33850 1062 963 36800 36850 1196 1084 39800 39850 1329 1205 30850 30900 930 843 33850 33900 1064 965 36850 36900 1198 1086 39850 39900 1332 1207 30900 30950 933 845 33900 33950 1066 967 36900 36950 1200 1088 39900 39950 1334 1209 30950 31000 935 847 33950 34000 1069 969 36950 37000 1202 1090 39950 40000 1336 1211

OHIO TAX TABLES FOR 1998 ONLY 25

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$40000 $42000 $44000 $46000

$40000 $40050 $ 1339 $ 1213 $42000 $42050 $ 1443 $ 1308 $44000 $44050 $ 1547 $ 1402 $46000 $46050 $ 1651 $ 1496 40050 40100 1341 1216 42050 42100 1445 1310 44050 44100 1549 1404 46050 46100 1653 1499 40100 40150 1344 1218 42100 42150 1448 1312 44100 44150 1552 1407 46100 46150 1656 1501 40150 40200 1346 1220 42150 42200 1450 1315 44150 44200 1554 1409 46150 46200 1658 1503 40200 40250 1349 1223 42200 42250 1453 1317 44200 44250 1557 1411 46200 46250 1661 1506 40250 40300 1352 1225 42250 42300 1456 1319 44250 44300 1560 1414 46250 46300 1664 1508 40300 40350 1354 1227 42300 42350 1458 1322 44300 44350 1562 1416 46300 46350 1666 1510 40350 40400 1357 1230 42350 42400 1461 1324 44350 44400 1565 1418 46350 46400 1669 1513 40400 40450 1359 1232 42400 42450 1463 1326 44400 44450 1567 1421 46400 46450 1671 1515 40450 40500 1362 1234 42450 42500 1466 1329 44450 44500 1570 1423 46450 46500 1674 1517 40500 40550 1365 1237 42500 42550 1469 1331 44500 44550 1573 1425 46500 46550 1677 1520 40550 40600 1367 1239 42550 42600 1471 1334 44550 44600 1575 1428 46550 46600 1679 1522 40600 40650 1370 1242 42600 42650 1474 1336 44600 44650 1578 1430 46600 46650 1682 1524 40650 40700 1372 1244 42650 42700 1476 1338 44650 44700 1580 1433 46650 46700 1684 1527 40700 40750 1375 1246 42700 42750 1479 1341 44700 44750 1583 1435 46700 46750 1687 1529 40750 40800 1378 1249 42750 42800 1482 1343 44750 44800 1586 1437 46750 46800 1690 1532 40800 40850 1380 1251 42800 42850 1484 1345 44800 44850 1588 1440 46800 46850 1692 1534 40850 40900 1383 1253 42850 42900 1487 1348 44850 44900 1591 1442 46850 46900 1695 1536 40900 40950 1385 1256 42900 42950 1489 1350 44900 44950 1593 1444 46900 46950 1697 1539 40950 41000 1388 1258 42950 43000 1492 1352 44950 45000 1596 1447 46950 47000 1700 1541

$41000 $43000 $45000 $47000

$41000 $41050 $ 1391 $ 1260 $43000 $43050 $ 1495 $ 1355 $45000 $45050 $ 1599 $ 1449 $47000 $47050 $ 1703 $ 1543 41050 41100 1393 1263 43050 43100 1497 1357 45050 45100 1601 1451 47050 47100 1705 1546 41100 41150 1396 1265 43100 43150 1500 1359 45100 45150 1604 1454 47100 47150 1708 1548 41150 41200 1398 1268 43150 43200 1502 1362 45150 45200 1606 1456 47150 47200 1710 1550 41200 41250 1401 1270 43200 43250 1505 1364 45200 45250 1609 1458 47200 47250 1713 1553 41250 41300 1404 1272 43250 43300 1508 1367 45250 45300 1612 1461 47250 47300 1716 1555 41300 41350 1406 1275 43300 43350 1510 1369 45300 45350 1614 1463 47300 47350 1718 1557 41350 41400 1409 1277 43350 43400 1513 1371 45350 45400 1617 1466 47350 47400 1721 1560 41400 41450 1411 1279 43400 43450 1515 1374 45400 45450 1619 1468 47400 47450 1723 1562 41450 41500 1414 1282 43450 43500 1518 1376 45450 45500 1622 1470 47450 47500 1726 1565 41500 41550 1417 1284 43500 43550 1521 1379 45500 45550 1625 1473 47500 47550 1729 1567 41550 41600 1419 1286 43550 43600 1523 1381 45550 45600 1627 1475 47550 47600 1731 1569 41600 41650 1422 1289 43600 43650 1526 1383 45600 45650 1630 1477 47600 47650 1734 1572 41650 41700 1424 1291 43650 43700 1528 1385 45650 45700 1632 1480 47650 47700 1736 1574 41700 41750 1427 1293 43700 43750 1531 1388 45700 45750 1635 1482 47700 47750 1739 1576 41750 41800 1430 1296 43750 43800 1534 1390 45750 45800 1638 1484 47750 47800 1742 1579 41800 41850 1432 1298 43800 43850 1536 1392 45800 45850 1640 1487 47800 47850 1744 1581 41850 41900 1435 1301 43850 43900 1539 1395 45850 45900 1643 1489 47850 47900 1747 1583 41900 41950 1437 1303 43900 43950 1541 1397 45900 45950 1645 1491 47900 47950 1749 1586 41950 42000 1440 1305 43950 44000 1544 1400 45950 46000 1648 1494 47950 48000 1752 1588

OHIO TAX TABLES FOR 1998 ONLY 26

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$48000 $51000 $54000 $57000

$48000 $48050 $ 1755 $ 1590 $51000 $51050 $ 1911 $ 1732 $54000 $54050 $ 2067 $ 1873 $57000 $57050 $ 2223 $ 2015 48050 48100 1757 1593 51050 51100 1913 1734 54050 54100 2069 1876 57050 57100 2225 2017 48100 48150 1760 1595 51100 51150 1916 1737 54100 54150 2072 1878 57100 57150 2228 2020 48150 48200 1762 1598 51150 51200 1918 1739 54150 54200 2074 1880 57150 57200 2230 2022 48200 48250 1765 1600 51200 51250 1921 1741 54200 54250 2077 1883 57200 57250 2233 2024 48250 48300 1768 1602 51250 51300 1924 1744 54250 54300 2080 1885 57250 57300 2236 2027 48300 48350 1770 1605 51300 51350 1926 1746 54300 54350 2082 1888 57300 57350 2238 2029 48350 48400 1773 1607 51350 51400 1929 1748 54350 54400 2085 1890 57350 57400 2241 2031 48400 48450 1775 1609 51400 51450 1931 1751 54400 54450 2087 1892 57400 57450 2243 2034 48450 48500 1778 1612 51450 51500 1934 1753 54450 54500 2090 1895 57450 57500 2246 2036 48500 48550 1781 1614 51500 51550 1937 1756 54500 54550 2093 1897 57500 57550 2249 2038 48550 48600 1783 1616 51550 51600 1939 1758 54550 54600 2095 1899 57550 57600 2251 2041 48600 48650 1786 1619 51600 51650 1942 1760 54600 54650 2098 1902 57600 57650 2254 2043 48650 48700 1788 1621 51650 51700 1944 1763 54650 54700 2100 1904 57650 57700 2256 2045 48700 48750 1791 1623 51700 51750 1947 1765 54700 54750 2103 1906 57700 57750 2259 2048 48750 48800 1794 1626 51750 51800 1950 1767 54750 54800 2106 1909 57750 57800 2262 2050 48800 48850 1796 1628 51800 51850 1952 1770 54800 54850 2108 1911 57800 57850 2264 2053 48850 48900 1799 1631 51850 51900 1955 1772 54850 54900 2111 1913 57850 57900 2267 2055 48900 48950 1801 1633 51900 51950 1957 1774 54900 54950 2113 1916 57900 57950 2269 2057 48950 49000 1804 1635 51950 52000 1960 1777 54950 55000 2116 1918 57950 58000 2272 2060

$49000 $52000 $55000 $58000

$49000 $49050 $ 1807 $ 1638 $52000 $52050 $ 1963 $ 1779 $55000 $55050 $ 2119 $ 1921 $58000 $58050 $ 2275 $ 2062 49050 49100 1809 1640 52050 52100 1965 1781 55050 55100 2121 1923 58050 58100 2277 2064 49100 49150 1812 1642 52100 52150 1968 1784 55100 55150 2124 1925 58100 58150 2280 2067 49150 49200 1814 1645 52150 52200 1970 1786 55150 55200 2126 1928 58150 58200 2282 2069 49200 49250 1817 1647 52200 52250 1973 1789 55200 55250 2129 1930 58200 58250 2285 2071 49250 49300 1820 1649 52250 52300 1976 1791 55250 55300 2132 1932 58250 58300 2288 2074 49300 49350 1822 1652 52300 52350 1978 1793 55300 55350 2134 1935 58300 58350 2290 2076 49350 49400 1825 1654 52350 52400 1981 1796 55350 55400 2137 1937 58350 58400 2293 2078 49400 49450 1827 1656 52400 52450 1983 1798 55400 55450 2139 1939 58400 58450 2295 2081 49450 49500 1830 1659 52450 52500 1986 1800 55450 55500 2142 1942 58450 58500 2298 2083 49500 49550 1833 1661 52500 52550 1989 1803 55500 55550 2145 1944 58500 58550 2301 2086 49550 49600 1835 1664 52550 52600 1991 1805 55550 55600 2147 1946 58550 58600 2303 2088 49600 49650 1838 1666 52600 52650 1994 1807 55600 55650 2150 1949 58600 58650 2306 2090 49650 49700 1840 1668 52650 52700 1996 1810 55650 55700 2152 1951 58650 58700 2308 2093 49700 49750 1843 1671 52700 52750 1999 1812 55700 55750 2155 1954 58700 58750 2311 2095 49750 49800 1846 1673 52750 52800 2002 1814 55750 55800 2158 1956 58750 58800 2314 2097 49800 49850 1848 1675 52800 52850 2004 1817 55800 55850 2160 1958 58800 58850 2316 2100 49850 49900 1851 1678 52850 52900 2007 1819 55850 55900 2163 1961 58850 58900 2319 2102 49900 49950 1853 1680 52900 52950 2009 1822 55900 55950 2165 1963 58900 58950 2321 2104 49950 50000 1856 1682 52950 53000 2012 1824 55950 56000 2168 1965 58950 59000 2324 2107

$50000 $53000 $56000 $59000

$50000 $50050 $ 1859 $ 1685 $53000 $53050 $ 2015 $ 1826 $56000 $56050 $ 2171 $ 1968 $59000 $59050 $ 2327 $ 2109 50050 50100 1861 1687 53050 53100 2017 1829 56050 56100 2173 1970 59050 59100 2329 2111 50100 50150 1864 1689 53100 53150 2020 1831 56100 56150 2176 1972 59100 59150 2332 2114 50150 50200 1866 1692 53150 53200 2022 1833 56150 56200 2178 1975 59150 59200 2334 2116 50200 50250 1869 1694 53200 53250 2025 1836 56200 56250 2181 1977 59200 59250 2337 2119 50250 50300 1872 1697 53250 53300 2028 1838 56250 56300 2184 1979 59250 59300 2340 2121 50300 50350 1874 1699 53300 53350 2030 1840 56300 56350 2186 1982 59300 59350 2342 2123 50350 50400 1877 1701 53350 53400 2033 1843 56350 56400 2189 1984 59350 59400 2345 2126 50400 50450 1879 1704 53400 53450 2035 1845 56400 56450 2191 1987 59400 59450 2347 2128 50450 50500 1882 1706 53450 53500 2038 1847 56450 56500 2194 1989 59450 59500 2350 2130 50500 50550 1885 1708 53500 53550 2041 1850 56500 56550 2197 1991 59500 59550 2353 2133 50550 50600 1887 1711 53550 53600 2043 1852 56550 56600 2199 1994 59550 59600 2355 2135 50600 50650 1890 1713 53600 53650 2046 1855 56600 56650 2202 1996 59600 59650 2358 2137 50650 50700 1892 1715 53650 53700 2048 1857 56650 56700 2204 1998 59650 59700 2360 2140 50700 50750 1895 1718 53700 53750 2051 1859 56700 56750 2207 2001 59700 59750 2363 2142 50750 50800 1898 1720 53750 53800 2054 1862 56750 56800 2210 2003 59750 59800 2366 2144 50800 50850 1900 1722 53800 53850 2056 1864 56800 56850 2212 2005 59800 59850 2368 2147 50850 50900 1903 1725 53850 53900 2059 1866 56850 56900 2215 2008 59850 59900 2371 2149 50900 50950 1905 1727 53900 53950 2061 1869 56900 56950 2217 2010 59900 59950 2373 2152 50950 51000 1908 1730 53950 54000 2064 1871 56950 57000 2220 2012 59950 60000 2376 2154

OHIO TAX TABLES FOR 1998 ONLY 27

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$60000 $62000 $64000 $66000

$60000 $60050 $ 2379 $ 2156 $62000 $62050 $ 2483 $ 2251 $64000 $64050 $ 2587 $ 2345 $66000 $66050 $ 2691 $ 2439 60050 60100 2381 2159 62050 62100 2485 2253 64050 64100 2589 2347 66050 66100 2693 2442 60100 60150 2384 2161 62100 62150 2488 2255 64100 64150 2592 2350 66100 66150 2696 2444 60150 60200 2387 2163 62150 62200 2491 2258 64150 64200 2595 2352 66150 66200 2699 2446 60200 60250 2389 2166 62200 62250 2493 2260 64200 64250 2597 2354 66200 66250 2701 2449 60250 60300 2392 2168 62250 62300 2496 2262 64250 64300 2600 2357 66250 66300 2704 2451 60300 60350 2394 2170 62300 62350 2498 2265 64300 64350 2602 2359 66300 66350 2706 2453 60350 60400 2397 2173 62350 62400 2501 2267 64350 64400 2605 2361 66350 66400 2709 2456 60400 60450 2400 2175 62400 62450 2504 2269 64400 64450 2608 2364 66400 66450 2712 2458 60450 60500 2402 2177 62450 62500 2506 2272 64450 64500 2610 2366 66450 66500 2714 2460 60500 60550 2405 2180 62500 62550 2509 2274 64500 64550 2613 2368 66500 66550 2717 2463 60550 60600 2407 2182 62550 62600 2511 2277 64550 64600 2615 2371 66550 66600 2719 2465 60600 60650 2410 2185 62600 62650 2514 2279 64600 64650 2618 2373 66600 66650 2722 2467 60650 60700 2413 2187 62650 62700 2517 2281 64650 64700 2621 2376 66650 66700 2725 2470 60700 60750 2415 2189 62700 62750 2519 2284 64700 64750 2623 2378 66700 66750 2727 2472 60750 60800 2418 2192 62750 62800 2522 2286 64750 64800 2626 2380 66750 66800 2730 2475 60800 60850 2420 2194 62800 62850 2524 2288 64800 64850 2628 2383 66800 66850 2732 2477 60850 60900 2423 2196 62850 62900 2527 2291 64850 64900 2631 2385 66850 66900 2735 2479 60900 60950 2426 2199 62900 62950 2530 2293 64900 64950 2634 2387 66900 66950 2738 2482 60950 61000 2428 2201 62950 63000 2532 2295 64950 65000 2636 2390 66950 67000 2740 2484

$61000 $63000 $65000 $67000

$61000 $61050 $ 2431 $ 2203 $63000 $63050 $ 2535 $ 2298 $65000 $65050 $ 2639 $ 2392 $67000 $67050 $ 2743 $ 2486 61050 61100 2433 2206 63050 63100 2537 2300 65050 65100 2641 2394 67050 67100 2745 2489 61100 61150 2436 2208 63100 63150 2540 2302 65100 65150 2644 2397 67100 67150 2748 2491 61150 61200 2439 2211 63150 63200 2543 2305 65150 65200 2647 2399 67150 67200 2751 2493 61200 61250 2441 2213 63200 63250 2545 2307 65200 65250 2649 2401 67200 67250 2753 2496 61250 61300 2444 2215 63250 63300 2548 2310 65250 65300 2652 2404 67250 67300 2756 2498 61300 61350 2446 2218 63300 63350 2550 2312 65300 65350 2654 2406 67300 67350 2758 2500 61350 61400 2449 2220 63350 63400 2553 2314 65350 65400 2657 2409 67350 67400 2761 2503 61400 61450 2452 2222 63400 63450 2556 2317 65400 65450 2660 2411 67400 67450 2764 2505 61450 61500 2454 2225 63450 63500 2558 2319 65450 65500 2662 2413 67450 67500 2766 2508 61500 61550 2457 2227 63500 63550 2561 2321 65500 65550 2665 2416 67500 67550 2769 2510 61550 61600 2459 2229 63550 63600 2563 2324 65550 65600 2667 2418 67550 67600 2771 2512 61600 61650 2462 2232 63600 63650 2566 2326 65600 65650 2670 2420 67600 67650 2774 2515 61650 61700 2465 2234 63650 63700 2569 2328 65650 65700 2673 2423 67650 67700 2777 2517 61700 61750 2467 2236 63700 63750 2571 2331 65700 65750 2675 2425 67700 67750 2779 2519 61750 61800 2470 2239 63750 63800 2574 2333 65750 65800 2678 2427 67750 67800 2782 2522 61800 61850 2472 2241 63800 63850 2576 2335 65800 65850 2680 2430 67800 67850 2784 2524 61850 61900 2475 2244 63850 63900 2579 2338 65850 65900 2683 2432 67850 67900 2787 2526 61900 61950 2478 2246 63900 63950 2582 2340 65900 65950 2686 2434 67900 67950 2790 2529 61950 62000 2480 2248 63950 64000 2584 2343 65950 66000 2688 2437 67950 68000 2792 2531

OHIO TAX TABLES FOR 1998 ONLY 28

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$68000 $71000 $74000 $77000

$68000 $68050 $ 2795 $ 2533 $71000 $71050 $ 2951 $ 2675 $74000 $74050 $ 3107 $ 2816 $77000 $77050 $ 3263 $ 2958 68050 68100 2797 2536 71050 71100 2953 2677 74050 74100 3109 2819 77050 77100 3265 2960 68100 68150 2800 2538 71100 71150 2956 2680 74100 74150 3112 2821 77100 77150 3268 2963 68150 68200 2803 2541 71150 71200 2959 2682 74150 74200 3115 2823 77150 77200 3271 2965 68200 68250 2805 2543 71200 71250 2961 2684 74200 74250 3117 2826 77200 77250 3273 2967 68250 68300 2808 2545 71250 71300 2964 2687 74250 74300 3120 2828 77250 77300 3276 2970 68300 68350 2810 2548 71300 71350 2966 2689 74300 74350 3122 2831 77300 77350 3278 2972 68350 68400 2813 2550 71350 71400 2969 2691 74350 74400 3125 2833 77350 77400 3281 2974 68400 68450 2816 2552 71400 71450 2972 2694 74400 74450 3128 2835 77400 77450 3284 2977 68450 68500 2818 2555 71450 71500 2974 2696 74450 74500 3130 2838 77450 77500 3286 2979 68500 68550 2821 2557 71500 71550 2977 2699 74500 74550 3133 2840 77500 77550 3289 2981 68550 68600 2823 2559 71550 71600 2979 2701 74550 74600 3135 2842 77550 77600 3291 2984 68600 68650 2826 2562 71600 71650 2982 2703 74600 74650 3138 2845 77600 77650 3294 2986 68650 68700 2829 2564 71650 71700 2985 2706 74650 74700 3141 2847 77650 77700 3297 2988 68700 68750 2831 2566 71700 71750 2987 2708 74700 74750 3143 2849 77700 77750 3299 2991 68750 68800 2834 2569 71750 71800 2990 2710 74750 74800 3146 2852 77750 77800 3302 2993 68800 68850 2836 2571 71800 71850 2992 2713 74800 74850 3148 2854 77800 77850 3304 2996 68850 68900 2839 2574 71850 71900 2995 2715 74850 74900 3151 2856 77850 77900 3307 2998 68900 68950 2842 2576 71900 71950 2998 2717 74900 74950 3154 2859 77900 77950 3310 3000 68950 69000 2844 2578 71950 72000 3000 2720 74950 75000 3156 2861 77950 78000 3312 3003

$69000 $72000 $75000 $78000

$69000 $69050 $ 2847 $ 2581 $72000 $72050 $ 3003 $ 2722 $75000 $75050 $ 3159 $ 2864 $78000 $78050 $ 3315 $ 3005 69050 69100 2849 2583 72050 72100 3005 2724 75050 75100 3161 2866 78050 78100 3317 3007 69100 69150 2852 2585 72100 72150 3008 2727 75100 75150 3164 2868 78100 78150 3320 3010 69150 69200 2855 2588 72150 72200 3011 2729 75150 75200 3167 2871 78150 78200 3323 3012 69200 69250 2857 2590 72200 72250 3013 2732 75200 75250 3169 2873 78200 78250 3325 3014 69250 69300 2860 2592 72250 72300 3016 2734 75250 75300 3172 2875 78250 78300 3328 3017 69300 69350 2862 2595 72300 72350 3018 2736 75300 75350 3174 2878 78300 78350 3330 3019 69350 69400 2865 2597 72350 72400 3021 2739 75350 75400 3177 2880 78350 78400 3333 3021 69400 69450 2868 2599 72400 72450 3024 2741 75400 75450 3180 2882 78400 78450 3336 3024 69450 69500 2870 2602 72450 72500 3026 2743 75450 75500 3182 2885 78450 78500 3338 3026 69500 69550 2873 2604 72500 72550 3029 2746 75500 75550 3185 2887 78500 78550 3341 3029 69550 69600 2875 2607 72550 72600 3031 2748 75550 75600 3187 2889 78550 78600 3343 3031 69600 69650 2878 2609 72600 72650 3034 2750 75600 75650 3190 2892 78600 78650 3346 3033 69650 69700 2881 2611 72650 72700 3037 2753 75650 75700 3193 2894 78650 78700 3349 3036 69700 69750 2883 2614 72700 72750 3039 2755 75700 75750 3195 2897 78700 78750 3351 3038 69750 69800 2886 2616 72750 72800 3042 2757 75750 75800 3198 2899 78750 78800 3354 3040 69800 69850 2888 2618 72800 72850 3044 2760 75800 75850 3200 2901 78800 78850 3356 3043 69850 69900 2891 2621 72850 72900 3047 2762 75850 75900 3203 2904 78850 78900 3359 3045 69900 69950 2894 2623 72900 72950 3050 2765 75900 75950 3206 2906 78900 78950 3362 3047 69950 70000 2896 2625 72950 73000 3052 2767 75950 76000 3208 2908 78950 79000 3364 3050

$70000 $73000 $76000 $79000

$70000 $70050 $ 2899 $ 2628 $73000 $73050 $ 3055 $ 2769 $76000 $76050 $ 3211 $ 2911 $79000 $79050 $ 3367 $ 3052 70050 70100 2901 2630 73050 73100 3057 2772 76050 76100 3213 2913 79050 79100 3369 3054 70100 70150 2904 2632 73100 73150 3060 2774 76100 76150 3216 2915 79100 79150 3372 3057 70150 70200 2907 2635 73150 73200 3063 2776 76150 76200 3219 2918 79150 79200 3375 3059 70200 70250 2909 2637 73200 73250 3065 2779 76200 76250 3221 2920 79200 79250 3377 3062 70250 70300 2912 2640 73250 73300 3068 2781 76250 76300 3224 2922 79250 79300 3380 3064 70300 70350 2914 2642 73300 73350 3070 2783 76300 76350 3226 2925 79300 79350 3382 3066 70350 70400 2917 2644 73350 73400 3073 2786 76350 76400 3229 2927 79350 79400 3385 3069 70400 70450 2920 2647 73400 73450 3076 2788 76400 76450 3232 2930 79400 79450 3388 3071 70450 70500 2922 2649 73450 73500 3078 2790 76450 76500 3234 2932 79450 79500 3390 3073 70500 70550 2925 2651 73500 73550 3081 2793 76500 76550 3237 2934 79500 79550 3393 3076 70550 70600 2927 2654 73550 73600 3083 2795 76550 76600 3239 2937 79550 79600 3395 3078 70600 70650 2930 2656 73600 73650 3086 2798 76600 76650 3242 2939 79600 79650 3398 3080 70650 70700 2933 2658 73650 73700 3089 2800 76650 76700 3245 2941 79650 79700 3401 3083 70700 70750 2935 2661 73700 73750 3091 2802 76700 76750 3247 2944 79700 79750 3403 3085 70750 70800 2938 2663 73750 73800 3094 2805 76750 76800 3250 2946 79750 79800 3406 3087 70800 70850 2940 2665 73800 73850 3096 2807 76800 76850 3252 2948 79800 79850 3408 3090 70850 70900 2943 2668 73850 73900 3099 2809 76850 76900 3255 2951 79850 79900 3411 3092 70900 70950 2946 2670 73900 73950 3102 2812 76900 76950 3258 2953 79900 79950 3414 3095 70950 71000 2948 2673 73950 74000 3104 2814 76950 77000 3260 2955 79950 80000 3416 3097

OHIO TAX TABLES FOR 1998 ONLY 29

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$80000 $82000 $84000 $86000

$80000 $80050 $ 3419 $ 3099 $82000 $82050 $ 3538 $ 3207 $84000 $84050 $ 3657 $ 3315 $86000 $86050 $ 3776 $ 3423 80050 80100 3422 3102 82050 82100 3541 3210 84050 84100 3660 3318 86050 86100 3779 3425 80100 80150 3425 3105 82100 82150 3544 3213 84100 84150 3663 3320 86100 86150 3782 3428 80150 80200 3428 3108 82150 82200 3547 3215 84150 84200 3666 3323 86150 86200 3785 3431 80200 80250 3431 3110 82200 82250 3550 3218 84200 84250 3669 3326 86200 86250 3788 3434 80250 80300 3434 3113 82250 82300 3553 3221 84250 84300 3672 3328 86250 86300 3791 3436 80300 80350 3437 3116 82300 82350 3556 3223 84300 84350 3675 3331 86300 86350 3793 3439 80350 80400 3440 3118 82350 82400 3559 3226 84350 84400 3678 3334 86350 86400 3796 3442 80400 80450 3443 3121 82400 82450 3562 3229 84400 84450 3681 3337 86400 86450 3799 3444 80450 80500 3446 3124 82450 82500 3565 3231 84450 84500 3684 3339 86450 86500 3802 3447 80500 80550 3449 3126 82500 82550 3568 3234 84500 84550 3687 3342 86500 86550 3805 3450 80550 80600 3452 3129 82550 82600 3571 3237 84550 84600 3689 3345 86550 86600 3808 3452 80600 80650 3455 3132 82600 82650 3574 3240 84600 84650 3692 3347 86600 86650 3811 3455 80650 80700 3458 3134 82650 82700 3577 3242 84650 84700 3695 3350 86650 86700 3814 3458 80700 80750 3461 3137 82700 82750 3580 3245 84700 84750 3698 3353 86700 86750 3817 3460 80750 80800 3464 3140 82750 82800 3583 3248 84750 84800 3701 3355 86750 86800 3820 3463 80800 80850 3467 3143 82800 82850 3585 3250 84800 84850 3704 3358 86800 86850 3823 3466 80850 80900 3470 3145 82850 82900 3588 3253 84850 84900 3707 3361 86850 86900 3826 3469 80900 80950 3473 3148 82900 82950 3591 3256 84900 84950 3710 3363 86900 86950 3829 3471 80950 81000 3476 3151 82950 83000 3594 3258 84950 85000 3713 3366 86950 87000 3832 3474

$81000 $83000 $85000 $87000

$81000 $81050 $ 3479 $ 3153 $83000 $83050 $ 3597 $ 3261 $85000 $85050 $ 3716 $ 3369 $87000 $87050 $ 3835 $ 3477 81050 81100 3481 3156 83050 83100 3600 3264 85050 85100 3719 3372 87050 87100 3838 3479 81100 81150 3484 3159 83100 83150 3603 3266 85100 85150 3722 3374 87100 87150 3841 3482 81150 81200 3487 3161 83150 83200 3606 3269 85150 85200 3725 3377 87150 87200 3844 3485 81200 81250 3490 3164 83200 83250 3609 3272 85200 85250 3728 3380 87200 87250 3847 3487 81250 81300 3493 3167 83250 83300 3612 3275 85250 85300 3731 3382 87250 87300 3850 3490 81300 81350 3496 3169 83300 83350 3615 3277 85300 85350 3734 3385 87300 87350 3853 3493 81350 81400 3499 3172 83350 83400 3618 3280 85350 85400 3737 3388 87350 87400 3856 3495 81400 81450 3502 3175 83400 83450 3621 3283 85400 85450 3740 3390 87400 87450 3859 3498 81450 81500 3505 3178 83450 83500 3624 3285 85450 85500 3743 3393 87450 87500 3862 3501 81500 81550 3508 3180 83500 83550 3627 3288 85500 85550 3746 3396 87500 87550 3865 3504 81550 81600 3511 3183 83550 83600 3630 3291 85550 85600 3749 3398 87550 87600 3868 3506 81600 81650 3514 3186 83600 83650 3633 3293 85600 85650 3752 3401 87600 87650 3871 3509 81650 81700 3517 3188 83650 83700 3636 3296 85650 85700 3755 3404 87650 87700 3874 3512 81700 81750 3520 3191 83700 83750 3639 3299 85700 85750 3758 3407 87700 87750 3877 3514 81750 81800 3523 3194 83750 83800 3642 3301 85750 85800 3761 3409 87750 87800 3880 3517 81800 81850 3526 3196 83800 83850 3645 3304 85800 85850 3764 3412 87800 87850 3883 3520 81850 81900 3529 3199 83850 83900 3648 3307 85850 85900 3767 3415 87850 87900 3886 3522 81900 81950 3532 3202 83900 83950 3651 3310 85900 85950 3770 3417 87900 87950 3889 3525 81950 82000 3535 3205 83950 84000 3654 3312 85950 86000 3773 3420 87950 88000 3892 3528

OHIO TAX TABLES FOR 1998 ONLY 30

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$88000 $91000 $94000 $97000

$88000 $88050 $ 3895 $ 3530 $91000 $91050 $ 4073 $ 3692 $94000 $94050 $ 4251 $ 3854 $97000 $97050 $ 4429 $ 4015 88050 88100 3897 3533 91050 91100 4076 3695 94050 94100 4254 3856 97050 97100 4432 4018 88100 88150 3900 3536 91100 91150 4079 3698 94100 94150 4257 3859 97100 97150 4435 4021 88150 88200 3903 3539 91150 91200 4082 3700 94150 94200 4260 3862 97150 97200 4438 4023 88200 88250 3906 3541 91200 91250 4085 3703 94200 94250 4263 3865 97200 97250 4441 4026 88250 88300 3909 3544 91250 91300 4088 3706 94250 94300 4266 3867 97250 97300 4444 4029 88300 88350 3912 3547 91300 91350 4091 3708 94300 94350 4269 3870 97300 97350 4447 4032 88350 88400 3915 3549 91350 91400 4094 3711 94350 94400 4272 3873 97350 97400 4450 4034 88400 88450 3918 3552 91400 91450 4097 3714 94400 94450 4275 3875 97400 97450 4453 4037 88450 88500 3921 3555 91450 91500 4100 3716 94450 94500 4278 3878 97450 97500 4456 4040 88500 88550 3924 3557 91500 91550 4103 3719 94500 94550 4281 3881 97500 97550 4459 4042 88550 88600 3927 3560 91550 91600 4106 3722 94550 94600 4284 3883 97550 97600 4462 4045 88600 88650 3930 3563 91600 91650 4108 3724 94600 94650 4287 3886 97600 97650 4465 4048 88650 88700 3933 3566 91650 91700 4111 3727 94650 94700 4290 3889 97650 97700 4468 4050 88700 88750 3936 3568 91700 91750 4114 3730 94700 94750 4293 3891 97700 97750 4471 4053 88750 88800 3939 3571 91750 91800 4117 3733 94750 94800 4296 3894 97750 97800 4474 4056 88800 88850 3942 3574 91800 91850 4120 3735 94800 94850 4299 3897 97800 97850 4477 4059 88850 88900 3945 3576 91850 91900 4123 3738 94850 94900 4302 3900 97850 97900 4480 4061 88900 88950 3948 3579 91900 91950 4126 3741 94900 94950 4305 3902 97900 97950 4483 4064 88950 89000 3951 3582 91950 92000 4129 3743 94950 95000 4308 3905 97950 98000 4486 4067

$89000 $92000 $95000 $98000

$89000 $89050 $ 3954 $ 3584 $92000 $92050 $ 4132 $ 3746 $95000 $95050 $ 4311 $ 3908 $98000 $98050 $ 4489 $ 4069 89050 89100 3957 3587 92050 92100 4135 3749 95050 95100 4314 3910 98050 98100 4492 4072 89100 89150 3960 3590 92100 92150 4138 3751 95100 95150 4316 3913 98100 98150 4495 4075 89150 89200 3963 3592 92150 92200 4141 3754 95150 95200 4319 3916 98150 98200 4498 4077 89200 89250 3966 3595 92200 92250 4144 3757 95200 95250 4322 3918 98200 98250 4501 4080 89250 89300 3969 3598 92250 92300 4147 3759 95250 95300 4325 3921 98250 98300 4504 4083 89300 89350 3972 3601 92300 92350 4150 3762 95300 95350 4328 3924 98300 98350 4507 4085 89350 89400 3975 3603 92350 92400 4153 3765 95350 95400 4331 3927 98350 98400 4510 4088 89400 89450 3978 3606 92400 92450 4156 3768 95400 95450 4334 3929 98400 98450 4513 4091 89450 89500 3981 3609 92450 92500 4159 3770 95450 95500 4337 3932 98450 98500 4516 4094 89500 89550 3984 3611 92500 92550 4162 3773 95500 95550 4340 3935 98500 98550 4519 4096 89550 89600 3987 3614 92550 92600 4165 3776 95550 95600 4343 3937 98550 98600 4522 4099 89600 89650 3990 3617 92600 92650 4168 3778 95600 95650 4346 3940 98600 98650 4524 4102 89650 89700 3993 3619 92650 92700 4171 3781 95650 95700 4349 3943 98650 98700 4527 4104 89700 89750 3996 3622 92700 92750 4174 3784 95700 95750 4352 3945 98700 98750 4530 4107 89750 89800 3999 3625 92750 92800 4177 3786 95750 95800 4355 3948 98750 98800 4533 4110 89800 89850 4001 3627 92800 92850 4180 3789 95800 95850 4358 3951 98800 98850 4536 4112 89850 89900 4004 3630 92850 92900 4183 3792 95850 95900 4361 3953 98850 98900 4539 4115 89900 89950 4007 3633 92900 92950 4186 3794 95900 95950 4364 3956 98900 98950 4542 4118 89950 90000 4010 3636 92950 93000 4189 3797 95950 96000 4367 3959 98950 99000 4545 4120

$90000 $93000 $96000 $99000

$90000 $90050 $ 4013 $ 3638 $93000 $93050 $ 4192 $ 3800 $96000 $96050 $ 4370 $ 3962 $99000 $99050 $ 4548 $ 4123 90050 90100 4016 3641 93050 93100 4195 3803 96050 96100 4373 3964 99050 99100 4551 4126 90100 90150 4019 3644 93100 93150 4198 3805 96100 96150 4376 3967 99100 99150 4554 4129 90150 90200 4022 3646 93150 93200 4201 3808 96150 96200 4379 3970 99150 99200 4557 4131 90200 90250 4025 3649 93200 93250 4204 3811 96200 96250 4382 3972 99200 99250 4560 4134 90250 90300 4028 3652 93250 93300 4207 3813 96250 96300 4385 3975 99250 99300 4563 4137 90300 90350 4031 3654 93300 93350 4210 3816 96300 96350 4388 3978 99300 99350 4566 4139 90350 90400 4034 3657 93350 93400 4212 3819 96350 96400 4391 3980 99350 99400 4569 4142 90400 90450 4037 3660 93400 93450 4215 3821 96400 96450 4394 3983 99400 99450 4572 4145 90450 90500 4040 3662 93450 93500 4218 3824 96450 96500 4397 3986 99450 99500 4575 4147 90500 90550 4043 3665 93500 93550 4221 3827 96500 96550 4400 3988 99500 99550 4578 4150 90550 90600 4046 3668 93550 93600 4224 3830 96550 96600 4403 3991 99550 99600 4581 4153 90600 90650 4049 3671 93600 93650 4227 3832 96600 96650 4406 3994 99600 99650 4584 4155 90650 90700 4052 3673 93650 93700 4230 3835 96650 96700 4409 3997 99650 99700 4587 4158 90700 90750 4055 3676 93700 93750 4233 3838 96700 96750 4412 3999 99700 99750 4590 4161 90750 90800 4058 3679 93750 93800 4236 3840 96750 96800 4415 4002 99750 99800 4593 4164 90800 90850 4061 3681 93800 93850 4239 3843 96800 96850 4418 4005 99800 99850 4596 4166 90850 90900 4064 3684 93850 93900 4242 3846 96850 96900 4420 4007 99850 99900 4599 4169 90900 90950 4067 3687 93900 93950 4245 3848 96900 96950 4423 4010 99900 99950 4602 4172 90950 91000 4070 3689 93950 94000 4248 3851 96950 97000 4426 4013 99950 100000 4605 4174

OHIO TAX TABLES FOR 1998 ONLY 31

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that surplus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax and tax rate before and after reduction The crossed-out part of the table shows the tax and tax rate before reduction The amount shown in the shaded area is the tax and tax rate after reduction

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

1998 IT-1040EZ AND IT-1040 TAX TABLE NO 2

Taxpayers with Ohio taxable income of $100000 or more must use this table

Ohio taxable income (line 5 of Form IT-1040EZ or line 5 of Form IT-1040)

$0mdash 5000 $5000mdash 10000

$10000mdash 15000 $15000mdash 20000 $20000mdash 40000 $40000mdash 80000 $80000mdash 100000

$100000mdash 200000 over 200000

Ohio tax rate before reduction DO NOT USE

743 of Ohio taxable income

$ 3715 plus 1486 of excess over $ 5000

$ 11145 plus 2972 of excess over $ 10000

$ 26065 plus 3715 of excess over $ 15000

$ 44580 plus 4457 of excess over $ 20000

$ 133720 plus 5201 of excess over $ 40000

$ 341760 plus 5943 of excess over $ 80000

$ 460620 plus 69 of excess over $ 100000

$ 1150620 plus 75 of excess over $ 200000

1998 Ohio tax rate after reduction

673 of Ohio taxable income

$ 3365 plus 1347 of excess over $ 5000

$ 10100 plus 2694 of excess over $ 10000

$ 23570 plus 3368 of excess over $ 15000

$ 40410 plus 4040 of excess over $ 20000

$ 121210 plus 4715 of excess over $ 40000

$ 309810 plus 5388 of excess over $ 80000

$ 417570 plus 6255 of excess over $ 100000

$ 1043070 plus 6799 of excess over $ 200000

32

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 1998 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 your county board ofnumbers elections

ADAMS COUNTY Adams CountyOhio Valley Local SD 0101

ALLEN COUNTY 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 Ashland City SD 0301 Hillsdale Local SD 0302

Loudonville-Perrysville Ex Vil SD 0303 Mapleton Local SD 0304

ASHTABULA COUNTY 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 Alexander Local SD 0501 Athens City SD 0502 Federal Hocking Local SD 0503 Nelsonville-York City SD 0504 Trimble Local SD 0505

AUGLAIZE COUNTY 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 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 Eastern Local SD 0801 Fayetteville-Perry Local SD 0802 Georgetown Ex Vil SD 0803 Ripley Union Lewis Huntington Local SD 0804 Western Brown Local SD 0805

BUTLER COUNTY Edgewood City SD 0901 Fairfield City SD 0902 Hamilton City SD 0903 Lakota Local SD 0904

Madison Local SD 0905 MiddletownMonroe City SD 0906

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

CARROLL COUNTY Brown Local SD 1001 Carrollton Ex Vil SD 1002

CHAMPAIGN COUNTY 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 Mad River-Green Local SD 1201 Northeastern Local SD 1203 Northwestern Local SD 1204

Southeastern Local SD 1205 Springfield City SD 1206 Clark-Shawnee Local SD 1207 Tecumseh Local SD 1202

CLERMONT COUNTY 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 Blanchester Local SD 1401 Clinton-Massie Local SD 1402 East Clinton Local SD 1403 Wilmington City SD 1404

COLUMBIANA COUNTY 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 Coshocton City SD 1601 Ridgewood Local SD 1602 River View Local SD 1603

CRAWFORD COUNTY 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 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 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 Ayersville Local SD 2001

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

Northeastern Local SD 2005

DELAWARE COUNTY Big Walnut Local SD 2101 Buckeye Valley Local SD 2102

Delaware City SD 2103 Olentangy Local SD 2104

ERIE COUNTY 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 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 Miami Trace Local SD 2401 Washington Court House City SD 2402

FRANKLIN COUNTY 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 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

School district income tax in effect for 1998

33

GALLIA COUNTY Gallia County Local SD 2701 Gallipolis City SD 2702

GEAUGA COUNTY 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 Beavercreek City SD 2901

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

Sugarcreek Local SD 2905 Xenia City SD2906

Yellow Springs Ex Vil SD 2907

GUERNSEY COUNTY Cambridge City SD3001 East Guernsey Local SD3002 Rolling Hills Local SD 3003

HAMILTON COUNTY Cincinnati City SD3101 Deer Park Community City SD3102 Finneytown Local SD 3103 Forest Hills Local SD 3104 Indian Hill Ex Vil SD 3106 Lockland City SD 3107 Loveland City SD 3108 Madeira City SD 3109 Mariemont City SD3110 Mount Healthy City SD3111 North College Hill City SD 3112 Northwest Local SD 3113 Norwood City SD 3114 Oak Hills Local SD3115 Princeton City SD 3116 Reading Community City SD3117 Southwest Local SD 3118 St Bernard-Elmwood Place City SD 3119 Sycamore Community City SD 3120 Three Rivers Local SD 3121 Winton Woods City SD3105

Wyoming City SD 3122

HANCOCK COUNTY Arcadia Local SD 3201

Arlington Local SD3202 Cory-Rawson Local SD3203

Findlay City SD 3204 Liberty-Benton Local SD 3205 McComb Local SD 3206

Van Buren Local SD3207 Vanlue Local SD3208

HARDIN COUNTY Ada Ex Vil SD3301 Hardin Northern Local SD 3302 Kenton City SD3303 Ridgemont Local SD 3304

Riverdale Local SD3305 Upper Scioto Valley Local SD 3306

HARRISON COUNTY Conotton Valley Union Local SD 3401 Harrison Hills City SD 3402

HENRY COUNTY Holgate Local SD 3501 Liberty Center Local SD3502

Napoleon Area City SD3503 Patrick Henry Local SD3504

HIGHLAND COUNTY Bright Local SD3601 Fairfield Local SD 3602 Greenfield Ex Vil SD 3603

Hillsboro City SD 3604 Lynchburg-Clay Local SD3605

HOCKING COUNTY Logan-Hocking Local SD3701

HOLMES COUNTY East Holmes Local SD3801 West Holmes Local SD 3802

HURON COUNTY Bellevue City SD 3901 Monroeville Local SD 3902

New London Local SD 3903 Norwalk City SD 3904 South Central Local SD3905 Western Reserve Local SD3906

Willard City SD 3907

JACKSON COUNTY Jackson City SD4001 Oak Hill Union Local SD 4002 Wellston City SD4003

JEFFERSON COUNTY Buckeye Local SD 4101 Edison Local SD 4102 Indian Creek Local SD 4103 Steubenville City SD 4104 Toronto City SD 4105

KNOX COUNTY Centerburg Local SD 4201 Danville Local SD 4202

East Knox Local SD 4203 Fredericktown Local SD4204 Mount Vernon City SD4205 LAKE COUNTY Fairport Harbor Ex Vil SD 4301 Kirtland Local SD4302 Madison Local SD 4303 Mentor Ex Vil SD4304 Painesville City Local SD4305 Painesville Township Local SD 4306 Perry Local SD 4307 Wickliffe City SD 4308 Willoughby-Eastlake City SD 4309

LAWRENCE COUNTY Chesapeake Union Ex Vil SD 4401 Dawson-Bryant Local SD4402 Fairland Local SD4403 Ironton City SD4404 Rock Hill Local SD 4405 South Point Local SD 4406 Symmes Valley Local SD4407

LICKING COUNTY Granville Ex Vil SD 4501 Heath City SD4502 Johnstown-Monroe Local SD 4503 Lakewood Local SD 4504 Licking Heights Local SD 4505

Licking Valley Local SD4506 Newark City SD 4507

North Fork Local SD 4508 Northridge Local SD 4509 Southwest Licking Local SD4510

LOGAN COUNTY Bellefontaine City SD4601 Benjamin Logan Local SD 4602 Indian Lake Local SD4603

Riverside Local SD4604

LORAIN COUNTY Amherst Ex Vil SD4701 Avon Lake City SD 4702 Avon Local SD 4703 Clearview Local SD4704 Columbia Local SD 4705 Elyria City SD4706 Firelands Local SD 4707 Keystone Local SD 4708 Lorain City SD4709 Midview Local SD4710 North Ridgeville City SD 4711

Oberlin City SD 4712 Sheffield-Sheffield Lake City SD4713

Wellington Ex Vil SD4715

LUCAS COUNTY Anthony Wayne Local SD4801 Maumee City SD 4802 Oregon City SD 4803 Ottawa Hills Local SD4804 Springfield Local SD 4805 Sylvania City SD 4806 Toledo City SD 4807 Washington Local SD4808

School district income tax in effect for 1998

MADISON COUNTY Jefferson Local SD 4901

Jonathan Alder Local SD4902 London City SD4903 Madison-Plains Local SD 4904

MAHONING COUNTY Austintown Local SD 5001 Boardman Local SD 5002 Campbell City SD5003 Canfield Local SD 5004 Jackson-Milton Local SD 5005 Lowellville Local SD5006 Poland Local SD 5007 Sebring Local SD5008 South Range Local SD 5009 Springfield Local SD 5010 Struthers City SD5011 West Branch Local SD 5012 Western Reserve Local SD5013 Youngstown City SD5014

MARION COUNTY Elgin Local SD 5101 Marion City SD5102 Pleasant Local SD5103 Ridgedale Local SD5104 River Valley Local SD 5105

MEDINA COUNTY Black River Local SD5201 Brunswick City SD 5202 Buckeye Local SD 5203 Cloverleaf Local SD 5204 Highland Local SD 5205 Medina City SD 5206 Wadsworth City SD5207

MEIGS COUNTY Eastern Local SD 5301 Meigs Local SD 5302 Southern Local SD5303

MERCER COUNTY Celina City SD5401 Coldwater Ex Vil SD5402 Fort Recovery Local SD 5406

Marion Local SD 5403 Parkway Local SD 5405

St Henry Consolidated Local SD 5407

MIAMI COUNTY Bethel Local SD5501

Bradford Ex Vil SD 5502 Covington Ex Vil SD5503 Miami East Local SD 5504

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

Tipp City Ex Vil SD 5508 Troy City SD5509

MONROE COUNTY Switzerland of Ohio Local SD 5601

MONTGOMERY COUNTY Brookville Local SD 5701 Centerville City SD5702 Dayton City SD5703 Huber Heights City SD5715 Jefferson Township Local SD 5704 Kettering City SD 5705 Mad River Local SD5706 Miamisburg City SD5707

New Lebanon Local SD 5708 Northmont City SD5709 Northridge Local SD5710 Oakwood City SD5711 Trotwood-Madison City SD 5712

Valley View Local SD5713 Vandalia-Butler City SD5714 West Carrollton City SD5716

MORGAN COUNTY Morgan Local SD 5801

MORROW COUNTY Cardington-Lincoln Local SD 5901

Highland Local SD 5902 Mount Gilead Ex Vil SD 5903 Northmor Local SD 5904

34

MUSKINGUM COUNTY East Muskingum Local SD6001 Franklin Local SD6002 Maysville Local SD 6003 Tri-Valley Local SD 6004 West Muskingum Local SD 6005 Zanesville City SD6006

NOBLE COUNTY Caldwell Ex Vil SD 6101 Noble Local SD 6102

OTTAWA COUNTY Benton-Carroll-Salem Local SD6201 Danbury Local SD 6202 Genoa Area Local SD6203 Middle Bass Local SD6204 North Bass Local SD 6205 Port Clinton City SD6206 Put-In-Bay Local SD 6207

PAULDING COUNTY Antwerp Local SD 6301 Paulding Ex Vil SD 6302 Wayne Trace Local SD6303

PERRY COUNTY Crooksville Ex Vil SD6401 New Lexington City SD 6402 Northern Local SD6403 Southern Local SD6404

PICKAWAY COUNTY Circleville City SD 6501 Logan Elm Local SD 6502

Teays Valley Local SD6503 Westfall Local SD6504

PIKE COUNTY Eastern Local SD 6601 Scioto Valley Local SD 6602 Waverly City SD6603 Western Local SD6604

PORTAGE COUNTY Aurora City SD 6701 Crestwood Local SD6702 Field Local SD6703 James A Garfield Local SD 6704 Kent City SD6705 Ravenna City SD 6706 Rootstown Local SD6707 Southeast Local SD6708 Streetsboro City SD 6709 Waterloo Local SD 6710 Windham Ex Vil SD6711

PREBLE COUNTY College Corner Local SD 6801

National Trail Local SD 6802 Eaton City SD 6803 Preble Shawnee Local SD 6804

Twin Valley Community Local SD6805 Tri-County North Local SD6806

PUTNAM COUNTY Columbus Grove Local SD6901 Continental Local SD 6902

Jennings Local SD 6903 Kalida Local SD 6904

Leipsic Local SD 6905 Miller City-New Cleveland Local SD 6906 Ottawa-Glandorf Local SD6907

Ottoville Local SD6908 Pandora-Gilboa Local SD6909

RICHLAND COUNTY Clear Fork Valley Local SD 7001 Crestview Local SD7002 Lexington Local SD7003 Lucas Local SD7004 Madison Local SD 7005 Mansfield City SD 7006 Ontario Local SD7009

Plymouth Local SD7007 Shelby City SD 7008

ROSS COUNTY Adena Local SD7101 Chillicothe City SD7102 Huntington Local SD7103 Paint Valley Local SD 7104

Scioto Valley Local SD 7105 Union-Scioto Local SD7106 Zane Trace Local SD 7107

SANDUSKY COUNTY Clyde-Green Springs Ex Vil SD7201

Fremont City SD7202 Gibsonburg Ex Vil SD7203 Lakota Local SD 7204 Woodmore Local SD 7205

SCIOTO COUNTY Bloom-Vernon Local SD7301 Clay Local SD7302 Green Local SD 7303 Minford Local SD7304 New Boston Local SD 7305 Northwest Local SD 7306 Portsmouth City SD7307 Valley Local SD 7308 Washington-Nile Local SD7309 Wheelersburg Local SD7310

SENECA COUNTY Bettsville Local SD7401

Fostoria City SD 7402 Hopewell-Loudon Local SD7403

New Riegel Local SD 7404 Old Fort Local SD 7405 Seneca East Local SD7406 Tiffin City SD 7407

SHELBY COUNTY Anna Local SD 7501

Botkins Local SD7502 Fairlawn Local SD7503 Fort Loramie Local SD7504 Hardin-Houston Local SD 7505

Jackson Center Local SD7506 Russia Local SD 7507

Sidney City SD 7508

STARK COUNTY Alliance City SD7601 Canton City SD7602 Canton Local SD7603 Fairless Local SD7604 Jackson Local SD 7605 Lake Local SD 7606 Louisville City SD 7607 Marlington Local SD 7608

Massillon City SD7609 Minerva Local SD7610 North Canton City SD 7611 Northwest Local SD 7612 Osnaburg Local SD7613 Perry Local SD 7614 Plain Local SD7615 Sandy Valley Local SD 7616 Tuslaw Local SD 7617

SUMMIT COUNTY Akron City SD 7701 Barberton City SD 7702 Copley-Fairlawn City SD 7703 Coventry Local SD 7704 Cuyahoga Falls City SD 7705 Green Local SD 7707 Hudson Local SD7708 Manchester Local SD 7706 Mogadore Local SD7709 Nordonia Hills City SD 7710 Norton City SD 7711 Revere Local SD7712 Springfield Local SD 7713 Stow-Munroe Falls City SD 7714 Tallmadge City SD 7715 Twinsburg City SD 7716 Woodridge Local SD 7717

TRUMBULL COUNTY Bloomfield-Mespo Local SD7801 Bristol Local SD 7802 Brookfield Local SD7803 Champion Local SD 7804 Girard City SD7807 Howland Local SD 7808 Hubbard Ex Vil SD7809 Joseph Badger Local SD7810 LaBrae Local SD 7811 Lakeview Local SD 7812 Liberty Local SD 7813

School district income tax in effect for 1998

Lordstown Local SD7814 Maplewood Local SD 7815 Mathews Local SD 7806 McDonald Local SD 7816 Newton Falls Ex Vil SD 7817 Niles City SD7818 Southington Local SD7819 Warren City SD 7820 Weathersfield Local SD7821

TUSCARAWAS COUNTY Claymont City SD7901 Dover City SD 7902 Garaway Local SD7903 Indian Valley Local SD 7904 Newcomerstown Ex Vil SD 7905 New Philadelphia City SD7906 Strasburg-Franklin Local SD7907 Tuscarawas Valley Local SD 7908

UNION COUNTY Fairbanks Local SD 8001

Marysville Ex Vil SD 8002 North Union Local SD8003

VAN WERT COUNTY Crestview Local SD8101 Lincolnview Local SD8102 Van Wert City SD8104

VINTON COUNTY Vinton County Local SD 8201

WARREN COUNTY Carlisle Local SD8301 Franklin City SD8304 Kings Local SD8303 Lebanon City SD 8305 Little Miami Local SD8306 Mason City SD 8307 Springboro Community City SD 8302 Wayne Local SD8308

WASHINGTON COUNTY Belpre City SD8401 Fort Frye Local SD 8402 Frontier Local SD 8403 Marietta City SD8404 Warren Local SD 8405 Wolf Creek Local SD 8406

WAYNE COUNTY Chippewa Local SD8501 Dalton Local SD 8502 Green Local SD 8503 North Central Local SD8504

Northwestern Local SD 8505 Orrville City SD8506 Rittman Ex Vil SD8507 Southeast Local SD8508 Triway Local SD8509 Wooster City SD8510

WILLIAMS COUNTY Bryan City SD8601

Edgerton Local SD 8602 Edon-Northwest Local SD8603 Millcreek-West Unity Local SD8604 Montpelier Ex Vil SD8605 North Central Local SD8606

Stryker Local SD 8607

WOOD COUNTY Bowling Green City SD8701

Eastwood Local SD 8702 Elmwood Local SD8703

Lake Local SD 8704 North Baltimore Local SD8705 Northwood Local SD8706 Otsego Local SD8707

Perrysburg Ex Vil SD 8708 Rossford Ex Vil SD 8709

WYANDOT COUNTY Carey Ex Vil SD 8801

Mohawk Local SD8802 Upper Sandusky Ex Vil SD8803

35

To Determine the School District of Residence

COUNTY BOARD OF ELECTIONS

Adams 937-544-2633 Allen 419-223-8530 Ashland 419-282-4224 Ashtabula 440-576-6915

Athens 740-592-3201 Auglaize 419-738-9231 Belmont 740-676-1025 Brown 937-378-3008

Butler 513-887-3700 Carroll 330-627-2610 Champaign 937-652-1369 Clark 937-328-2491 2492 2604

Clermont 513-732-7275 Clinton 937-382-3537 Columbiana 330-424-1448 Coshocton 740-622-1117

Crawford 419-562-8721 Cuyahoga 216-443-3200 Darke 937-548-1835 Defiance 419-782-2906 8543

Delaware 740-368-1780 Erie 419-627-7601 Fairfield 740-687-7000 Fayette 740-335-1190

Franklin 614-462-3100 Fulton 419-335-6841 Gallia 740-446-1600 Geauga 440-285-2222 ext 5930

Greene 937-376-7470 Guernsey 740-432-2680 Hamilton 513-632-7031 Hancock 419-422-3245

Hardin 419-674-2211 Harrison 740-942-8866 Henry 419-592-7956 Highland 937-393-9961

Hocking 740-380-8683 Holmes 330-674-5921 Huron 419-668-8238 Jackson 740-286-2905

Jefferson 740-283-8522 Knox 740-397-2188 Lake 440-350-2700 Lawrence 740-532-0444

Call the County Board of Elections

COUNTY

Licking Logan Lorain Lucas

Madison Mahoning Marion Medina

Meigs Mercer Miami Monroe

Montgomery Morgan Morrow Muskingum

Noble Ottawa Paulding Perry

Pickaway Pike Portage Preble

Putnam Richland Ross Sandusky

Scioto Seneca Shelby Stark

Summit Trumbull Tuscarawas Union

Van Wert Vinton Warren Washington

Wayne Williams Wood Wyandot

BOARD OF ELECTIONS

740-349-8683 937-599-7255 440-244-3186 440-322-8228 419-213-4001

740-852-9424 330-783-2474 740-387-9631 330-722-9278

740-992-2697 419-586-2215 937-332-6926 740-472-0929

937-225-5656 740-962-3116 419-946-4026 740-455-7120

740-732-2057 419-734-6880 419-399-8230 740-342-2134

740-474-1100 8077 740-947-4512 2039 330-297-3511 937-456-8117

419-523-3343 419-774-5530 740-775-2350 419-334-6180

740-353-4178 419-447-4424 937-498-7207 330-438-8683

330-643-5200 330-369-4050 330-343-8819 937-642-2836

419-238-4192 740-596-5855 513-695-1358 740-374-6828

330-287-5480 419-636-1854 419-354-9120 419-294-1226

36 70998

n

n

I I I

I I I I

I I I I I I

I I I I I I I I

I I I

I I I I

I I I I

I I I I I

1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 i i 1 1 1

- 111111111111

IT-10 OHIO Information Notice 1998 For the year January 1-December 31 1998 or other taxable year beginning ________________________ 1998 and ending ________________________ 19_____

TY

PE

OR

PR

INT

TY

PE O

R P

RIN

T

Your first name Initial Last name Your social security number Filing Statusmdashcheck only one

n Single Notice

n Joint Notice

If a joint notice spousersquos first name Initial Last name Spousersquos social security number

Home address (number and street) PLACE LABEL HERE Apt No Ohio county

City town or post office state and ZIP code Ohio Public School District Number

s

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 7

I AM NOT REQUIRED TO FILE A 1998 OHIO INCOME TAX RETURN BECAUSE

1 I MOVED OUT OF THE STATE OF OHIO IN 1997 AND HAD NO INCOME IN OHIO DURING 1998

I MOVED TO ______________________________ DATE MOVED ______________________________

2 IN 1998 I WAS A RESIDENT OF ONE OF THE FOLLOWING STATES (CIRCLE STATE) KENTUCKY INDIANA WEST VIRGINIA MICHIGAN OR PENNSYLVANIA AND I 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 WE MAY ASK YOU LATER ON 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 1998

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)

OHIO IT-40P 1998PINCOME TAX PAYMENT VOUCHER Please use UPPER CASE letters to print the first three letters of

Taxpayerrsquos last name Spousersquos last name Your first name Initial Last name

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

(if joint filing)

Your Social Security Number

Spousersquos Number

(if joint filing)

Dollars Cents Return this voucher with check or money order payable to TREASURER OF STATE OF OHIO and mail to AMOUNT OF OHIO DEPrsquoT OF TAXATION PO BOX 182131 COLUMBUS OHIO 43218-2131 PAYMENT

s $

37

HOW TO GET OHIO TAX INFORMATION Do you want information by telephone - FAST FAST (Fast Answers about State Taxes) is an auto-mated phone system where you can get the status of your 1998 refund or get answers to the 23 most fre-quently asked tax questions Recorded tax information will be available 24 hours a day seven days a week

How do I use FAST to get refund information You can check on the status of your 1998 Ohio Income Tax refund by calling toll free 1-800-282-1784 You will be required to provide your social security number and your refund amount We will then tell you if your refund has been processed and when you can expect your refund Refund information will occasionally not be available due to system maintenance Refund pro-cessing takes from six to eight weeks You are limited to one refund information call every three days

Do you want to access us on the Internet Visit the State of Ohio Internet Web Site at wwwstateohustax You can get answers to the 23 most frequently asked tax questions as well as tax forms Publications Information Releases Tax Rules and Statistics

Do you want to visit us in person The addresses for our district offices are found on page 39 of this booklet

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 to a tax question If you write be sure to include your social security number Our address is found on page 39 of this booklet

How do I use FAST to answer a tax question You can listen to answers for the following 23 most frequently asked questions by calling toll free 1-800-282-1780 A pre-recorded message will follow each

Forms Information bull Where can I pick up Ohio income tax forms bull How can I get a copy of my Ohio income tax return bull What should I do if I need a paper copy of my

Telefile return

Filing Requirements bull I moved into Ohio last year How do I file bull How can I get an extension of time to file my Ohio

income tax return bull Where do I send my Ohio income tax return bull I never received a W-2 form What do I do bull What should I do if I need to correct my Telefile

return bull What should I do if the IRS examined and changed

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

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

an Ohio return bull Can my children claim themselves on their Ohio

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

Refund Problems bull I moved since I filed my Ohio return How can I get

my refund bull My spouse passed away but my refund check has

both our names on it What should I do bull Irsquom due a refund Do I still need to file an Ohio

income tax return bull Irsquove either lost my refund check or it was stolen

What should I do

Payment Information bull Why was my Ohio withholding disallowed bull Should I file my Ohio income tax return even though

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

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

income taxes bull Can I pay my taxes with a credit card

Ohio School District Information bull How do I find out what school district I live in bull What do I do if my employer mistakenly withheld

Ohio school district income tax

38

ii11imi111 11111 11 11 111 1

0

TAXPAYER ASSISTANCE

By Internet STATE OF OHIO INTERNET WEBSITE

Tax Forms Instructions wwwstateohustax FAST Tax Questions

By Phone TOLL FREE TELEPHONE NUMBERS

Toll Free 24 Hour Refund Hotline 1-800-282-1784 Toll Free Form Requests 1-800-282-1782 Toll Free Tax Questions 1-800-282-1780

Walk-in Ohio Department of Taxation District Office Locations Walk-in services are available at all office locations Monday through Friday 800 am to 500 pm

AKRON DISTRICT OFFICE CINCINNATI DISTRICT OFFICE CLEVELAND DISTRICT OFFICE 161 South High Street 900 Dalton Avenue at West 8th Street 615 West Superior Avenue Suite 501 Cincinnati Ohio 45203-1171 Fifth Floor Room 570 Akron Ohio 44308-1600 Cleveland Ohio 44113-1891

COLUMBUS DISTRICT OFFICE DAYTON DISTRICT OFFICE LIMA DISTRICT OFFICE 1880 East Dublin-Granville Road Centre City Offices 1303 Bellefontaine Avenue Columbus Ohio 43229-3529 15 East Fourth Street Room 510 Lima Ohio 45804-3199

Dayton Ohio 45402-2162

TOLEDO DISTRICT OFFICE YOUNGSTOWN DISTRICT OFFICE ZANESVILLE DISTRICT OFFICE One Government Center Stambaugh Building 601 Underwood Street Suite 1400 44 Federal Plaza Central 300 Zanesville Ohio 43701-3786 Toledo Ohio 43604-2232 Youngstown Ohio 44503-1651

Written Ohio Department of Taxation Taxpayer Services Mailing address

Ohio Department of Taxation Taxpayer ServiceCentral Registration Division Taxpayer Services Response Section PO Box 182382 Columbus Ohio 43218-2382

For Deaf Hard of Hearing or Speech Impaired who use TTY or TDD only Please contact the Ohio Relay Service at 1-800-750-0750 and give the Communication Assistant the Ohio Department of Taxation telephone number that you wish to contact

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 loca-tions in your area call the Internal Revenue Service at 1-800-829-1040 If you received an Ohio andor Federal income tax pack-age in the mail take them with you when you go for help

The Ohio Department of Taxation is an Equal Opportunity Employer

39

OHIO Department of Taxation Columbus Ohio 43270

  • Untitled
    • 2
Page 13: Individual Income Tax · Individual Income Tax Forms and Instructions This booklet contains 2 copies of Form IT-1040, the standard Ohio income tax form AND Form IT-1040 EZ, the short

0

0

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 below The second col-umn 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 pro-vided This credit is limited to a maximum of $650

If you have deducted an amount on Schedule A ofSTOP your Ohio return you may not be entitled to the joint filing credit unless each spouse has other sources of qual-ifying income totaling $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 not qualify for Ohiorsquos joint filing credit However if Mary had another source of qualifying income of $500 or more not deducted in Schedule A the Brownrsquos would qualify for the credit mdash If you do not qualify for the Joint Filing Credit enter ldquo0rdquo on line 11 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 $48600 THEN The Joint Filing Credit will be $48600

x 20 $9720 = 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 21 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 ldquoSrdquo corporation or a limited liability compa-ny you may qualify for a business credit Nonrefundable business credits must be calculated on Schedule E (available at any of our offices listed on page 39 of this booklet) A refundable Jobs Credit is available for qualifying businesses See the instructions for line 17a for further information NONREFUNDABLE BUSINESS CREDITS INCLUDE bull Credits for manufacturing bull Enterprise Zone Credits

investments bull Credits for Child Care 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 If your total credits on line 13 are more or equal to your tax on line 12 enter ldquo0rdquo on line 14

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 W-2G or 1099R) Form(s) in box 18bull ATTACH READABLE STATE copies of your W-2

W-2G 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 1998 and Amount of 1997 Overpayment Credited to 1998

Enter the total estimated income tax payments submitted on your 1998 Form IT-1040ES including payments made on Form IT-40P plus any overpayment you credited to 1998 from your 1997 IT-1040 line 23

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

Line 17a 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 17a 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

1313

0

ik DIVISION OF

WILDLIFE

Natural Areas

~middotI~ - Check Us

Line 17b mdash Refundable Pass-Through Entity Credits

If you are a direct or indirect investor in a pass-through enti-ty that filed and paid Ohio tax on Form IT-4708 (Master Return for Pass-through Entities) or Form IT-1140 you should enter the amount of tax paid on your behalf Investors who claim this credit for taxes paid on their behalf must attach Federal K-1rsquos which reflect the amount of Ohio tax paid The K-1 should show the amount of the distributive share of income the amount of Ohio tax paid the legal name of the entity and the entityrsquos federal employer identification num-ber (FEIN) Enter the total of lines 17a and 17b on line 17

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 1998 Ohio tax withheld including pass-through entity tax withheld (lines 15 and 17b 1998 IT-1040) is less than both of the fol-lowingbull 90 of your 1998 Ohio income tax (line 14 1998 IT-

1040) less $300 andbull 100 of your 1997 Ohio income tax (line 14 1997 IT-

1040 or line 2 1997 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 find that you owe an interest penalty we will send you a bill mdash but see ldquolowering your interest 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 1998 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 returnbull 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

If you have an overpayment on line 20 of your 1998STOP Form IT-1040 but 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 1999) or the net amount on line 24

Line 21 and 22 mdash Wildlife and Natural Areas Checkoff

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 and conduct research projects of critical importance to wildlife populations Donations to this fund have enabled the Division of Wildlife to increase the number of nesting bald eagles reintroduce river otters peregrine falcons paddlefish and trumpeter swans With 127 animals classifed as endangered in the state and crit-ical habitat being lost to development the effort is far from fin-ished Please join us in securing a future for wildlife currently in jeop-ardy by making a donation Your financial help will benefit native wildlife and enhance the quality of life for all Ohioans

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

14

0

0

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

A donation will reduce the amount of the refundSTOP 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 nature preserves scenic rivers

and endangered species protection make your check out to Natural Areas and Preserves Special Account

bull If you want to donate to endangered wildlife species and biodiversity projects make your check out to Nongame and Endangered Wildlife 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 1999 Estimated Income Tax

You may apply part or all of your overpayment on line 20 to your 1999 Ohio Income Tax Enter on line 23 the amount of the overpayment that you want to apply to 1999 However if you want to credit your entire overpayment to 1999 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

If you move after filing your tax return and you areSTOP expecting a refund notify the Post Office serving

your old address Fill out a change of address form for the Post Office

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

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

ccedilccedil

15

0

0

Schedule AmdashAdjustments to Income Additions

Line 25 mdash Government Interest or Dividends from Other States

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

Line 26 mdash US Government ObligationsComplex Trust Income

Enter interest or dividends on obligations of the United States government that are exempt from federal taxation but not exempt from state taxation Attach an explanation Also 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 27 mdash Pass-Through Entity Addback

Add any Form IT-1140 taxes shown on your Federal K-1rsquos

Line 28 mdash Losses on Ohio Public Obligations

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

Line 29 mdash Non-qualifying Medical Savings Account Withdrawals

SEE WORKSHEET ON PAGE 18

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

Deductions Any amounts deducted on lines 31 through 43 mustSTOP be included in your Federal Adjusted Gross Income

line 1 of the Ohio Return

Line 31 mdash Federal Interest and Dividends

Enter interest income (included in line 1) from obligations issued by the United States government or its possessionster-ritories 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 list-ing Examples of interest income that are not deductible bull Interest paid by the IRS on a federal income tax refundbull 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 you were a full year resident of one of these states bull your only source of income was from wages salaries tips

or commissions and bull you did not have Ohio tax withheld

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 line 32

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 nonresident credit in Schedule D

Note Residents of these neighboring states who work in Ohio should complete Form IT-4NR and give it to their employer to stop Ohio withholding for 1999

Wages salaries tips and commissions earned bySTOP Ohio residents in these neighboring 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 the amount withheld for the other state on line 15

Line 33 mdash State or Municipal Refund

Deduct on line 33 the amount of state and municipal income tax overpayments appearing on line 10 of your Federal Form 1040

Line 34 mdash Disability and Survivorship Benefits

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 considered retirement or pension benefits and are no longer deductible (See instructions for line 46 for the proper treat-ment of retirement benefits)

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

16

0

0

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 Benefitsbull Tier I and Tier II Railroad Retirement Benefits bull Supplemental Railroad Retirement Benefits bull Dual Railroad Retirement Benefits bull Railroad Disability and Unemployment Benefits

Line 37 mdash Interest from Ohio Public and Purchase Obligations and the Gain from the Sale or Disposition of Ohio Public Obligations

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 1998 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 1997 federal income tax return In 1998 he received a reimbursement of $200 of the medical expenses from his insurance company which he reported as income on line 21 of his 1998 federal income tax return Mr Brown is entitled to deduct the $200 reimburse-ment on line 39 of his Ohio income tax return

Do not deduct on this line state or municipal incomeSTOP tax overpayments (see line 33)

Line 40 mdash Repayment of Income Reported in a Prior Year

Deduct interest income earned from Ohio Public and Purchase Obligations if the interest income is included in your Federal Adjusted Gross Income You may also deduct any gains resulting from the sale or disposition of Ohio Public 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 1998 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)

If in 1998 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 1998 federal income tax return for the amount repaid or you claimed a tax credit on your 1998 federal income tax return based upon the amount repaid and

bull The repayment has not otherwise reduced your Federal Adjusted Gross Income for 1998 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 1997 and included the bonus in his 1997 Federal Ad-justed Gross Income In 1998 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 1998 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 your 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

If you were eligible to participate in any health planSTOP maintained by your or your spousersquos employer for

any month or part of a month in 1998 amounts paid for health insurance coverage for that month cannot be used to figure this deduction

17

Self-employed Health Insurance Cost Worksheet

1 Enter the total amount you paid in 1998 for health insurance coverage for 1998 for you your spouse and dependents 1_______

2 a Enter your net profit and other earned income from your 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 27 of your Federal Form 1040 for the self-

employment tax deduction 2b_______ c Enter any amount you claimed on line 29

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 28 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 be able to deduct the amount of funds you deposit-ed into a medical savings account or the amount deposited by your employer on your behalf If filing a joint return your spouse may also be able to deduct hisher funds deposited into hisher medical savings account For 1998 the maximum amount of deposited funds you may be able to deduct is $3149 If filing a joint return each spouse may be able to deduct up to $3149 of deposited funds into hisher separate account for a maximum of $6298

Also any investment income or interest earned on the funds deposited into a medical savings account is deductible if the income is included in your Federal Adjusted Gross Income line 1 of your Ohio Form IT-1040

To determine if you are eligible for this deduction complete the medical savings account worksheet on this page

For further information please see the question ldquoWhat is a Medical Savings Account and what are the qualificationsrdquo on page 7 of this booklet

Example John and Mary Brown file a joint tax return for 1998 John contributed $2000 to his medical savings account while Mary contributed $5000 to hers Johnrsquos account earned $120 in interest and Maryrsquos earned $300 which were includ-ed in their Federal Adjusted Gross Income They would be entitled to a Medical Savings Account deduction of $5569 ($2000 for John and $3149 for Mary plus the interest income of $420)

Medical Savings Account Worksheet

1 Amount you contributed during 1998 but no more than $3149 ________

2 If joint return amount your spouse contributed during 1998 but no more than $3149 ________

3 Amount of Medical Savings Account earnings included in line 1 of your 1998 Ohio Form IT-1040 ________

4 Sub-total (add lines 1 2 and 3) ________ 5 1998 withdrawals from the account for

non-medical purposes (see note below) ________ 6 If line 5 is less than line 4 subtract line 5 from

line 4 and enter here and on line 42 of Schedule A of Form IT-1040 ________

7 If line 4 is less than line 5 subtract line 4 from line 5 and enter here and on line 29 of Schedule A of Form IT-1040 ________

Note If any prior year contribution exceeded the deductible limit for that year please contact the Ohio Department of Taxation to help you determine the amount you should enter on line 5 of this worksheet

Line 43 mdash Individual Development Account Program

You may deduct matching contributions to another personrsquos Individual Development Account when the account has been established by a County Department of Human Services This program was established for the purpose of providing match-ing funds for qualified program participants For further information about this program contact your local County Department of Human Services

Line 44 mdash Total Deductions

Enter the total of lines 31 through 43

Line 45 mdash Net Adjustments If line 30 is LARGER THAN line 44 subtract line 44 from line 30 and enter the amount on line 45 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 44 subtract line 30 from line 44 and enter the difference on line 45 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

18

0

0

Schedule BmdashCredits Line 46 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 47 mdash Senior Citizen Credit

You may claim a $50 credit if you were 65 years of age or older prior to January 1 1999 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

Line 48 mdash Lump Sum Distribution Credit

This credit is available only to individuals 65 years of age or older before January 1 1999 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

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 1999 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

If you take this credit you cannot take the $50 STOP Senior Citizenrsquos Credit on this yearrsquos return or any

future yearrsquos return

Line 49 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

If line 3 on the front of the Ohio Form IT-1040 is STOP $40000 or more yoursquore not entitled to this credit

1998 Child and Dependent Care Worksheet

A Enter the amount of Federal Child and Dependent Care Credit shown on your Federal Form 1040A line 26 or your Federal Form 1040 line 41 A$________

B If line 3 of your Ohio IT-1040 is less than $20000 enter 100 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 49 (schedule B) on the back of Form IT-1040 C$________

19

0

Line 50 mdash Lump Sum Retirement Income Credit

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 1998 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 page 39 of this booklet

Line 51 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

Such training qualifies for this credit only if you canSTOP 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

1998 Job Training Credit Worksheet

1 Enter the amount you paid during 1997 and 1998 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 51 Schedule B on the 1997 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 51 of Ohio Form IT-1040

Line 52 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 The max-imum credit is $50 (for single or married separate filers) and $100 (for married filing joint returns if both spouses made contributions of $50 or more) regardless of the amount of the contribution

You can claim the credit on the back of Form IT-1040 line 52

Line 53 mdash Total Credits Enter the total of lines 46 through 52 on line 53 and on line 7 on the front of the return

20

0

Schedule CmdashResident Credit Line 54

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 57 or 57a

Enter the portion of Ohio Adjusted Gross Income from line 3 that is subjected to tax 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

Do not include wages salaries tips or commissionsSTOP 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 55

Enter Ohio Adjusted Gross Income from line 3

Line 56 Divide 54 by line 55

Line 57 Multiply line 56 by the amount on line 12 on the front of the return Enter the amount on line 57

Line 57a Enter the amount of 1998 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 57b Enter the smaller of line 57 or line 57a 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 1998 income tax return below line 57b 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 58

Line 58 Enter the portion of Ohio Adjusted Gross Income from line 3 that was not earned or received in Ohio

Line 59

Enter Ohio Adjusted Gross Income from line 3

Line 60 Divide line 58 by line 59

Line 61 Multiply line 60 by the amount on line 12 on the front of the return Enter the amount on line 61 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 57b and 61 on line 13

21

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax least less is

than

Tax After Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

Up to $1000 $2000 $4000 $6000

$ 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 4 500 550 4 550 600 4 600 650 5 650 700 5 700 750 5 750 800 6 800 850 6 850 900 7 900 950 7 950 1000 7

$ 0 1 1 1 2 2 2 3 3 3 4 4 4 5 5 5 6 6 6 7

$ 2000 $ 2050 $ 15 $ 14 2050 2100 15 14 2100 2150 16 14 2150 2200 16 15 2200 2250 17 15 2250 2300 17 15 2300 2350 17 16 2350 2400 18 16 2400 2450 18 16 2450 2500 18 17 2500 2550 19 17 2550 2600 19 17 2600 2650 20 18 2650 2700 20 18 2700 2750 20 18 2750 2800 21 19 2800 2850 21 19 2850 2900 21 19 2900 2950 22 20 2950 3000 22 20

$ 4000 $ 4050 $ 30 $ 27 4050 4100 30 27 4100 4150 31 28 4150 4200 31 28 4200 4250 31 28 4250 4300 32 29 4300 4350 32 29 4350 4400 33 29 4400 4450 33 30 4450 4500 33 30 4500 4550 34 30 4550 4600 34 31 4600 4650 34 31 4650 4700 35 31 4700 4750 35 32 4750 4800 35 32 4800 4850 36 32 4850 4900 36 33 4900 4950 37 33 4950 5000 37 33

$ 6000 $ 6050 $ 52 $ 47 6050 6100 53 48 6100 6150 54 49 6150 6200 55 49 6200 6250 55 50 6250 6300 56 51 6300 6350 57 51 6350 6400 58 52 6400 6450 58 53 6450 6500 59 54 6500 6550 60 54 6550 6600 61 55 6600 6650 61 56 6650 6700 62 56 6700 6750 63 57 6750 6800 64 58 6800 6850 64 58 6850 6900 65 59 6900 6950 66 60 6950 7000 66 60

$1000 $3000 $5000 $7000

$ 1000 $ 1050 $ 8 1050 1100 8 1100 1150 8 1150 1200 9 1200 1250 9 1250 1300 9 1300 1350 10 1350 1400 10 1400 1450 11 1450 1500 11 1500 1550 11 1550 1600 12 1600 1650 12 1650 1700 12 1700 1750 13 1750 1800 13 1800 1850 14 1850 1900 14 1900 1950 14 1950 2000 15

$ 7 7 8 8 8 9 9 9

10 10 10 11 11 11 12 12 12 13 13 13

$ 3000 $ 3050 $ 22 $ 20 3050 3100 23 21 3100 3150 23 21 3150 3200 24 21 3200 3250 24 22 3250 3300 24 22 3300 3350 25 22 3350 3400 25 23 3400 3450 25 23 3450 3500 26 23 3500 3550 26 24 3550 3600 27 24 3600 3650 27 24 3650 3700 27 25 3700 3750 28 25 3750 3800 28 25 3800 3850 28 26 3850 3900 29 26 3900 3950 29 26 3950 4000 30 27

$ 5000 $ 5050 $ 38 $ 34 5050 5100 38 35 5100 5150 39 35 5150 5200 40 36 5200 5250 40 37 5250 5300 41 37 5300 5350 42 38 5350 5400 43 39 5400 5450 43 39 5450 5500 44 40 5500 5550 45 41 5550 5600 46 41 5600 5650 46 42 5650 5700 47 43 5700 5750 48 43 5750 5800 49 44 5800 5850 49 45 5850 5900 50 45 5900 5950 51 46 5950 6000 52 47

$ 7000 $ 7050 $ 67 $ 61 7050 7100 68 62 7100 7150 69 62 7150 7200 69 63 7200 7250 70 64 7250 7300 71 64 7300 7350 72 65 7350 7400 72 66 7400 7450 73 66 7450 7500 74 67 7500 7550 75 68 7550 7600 75 68 7600 7650 76 69 7650 7700 77 70 7700 7750 78 70 7750 7800 78 71 7800 7850 79 72 7850 7900 80 72 7900 7950 81 73 7950 8000 81 74

OHIO TAX TABLES FOR 1998 ONLY 22

$9000

$16000 $19000

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$8000 $11000 $14000 $17000

$ 8000 $ 8050 $ 82 $ 74 8050 8100 83 75 8100 8150 84 76 8150 8200 84 76 8200 8250 85 77 8250 8300 86 78 8300 8350 87 78 8350 8400 87 79 8400 8450 88 80 8450 8500 89 80 8500 8550 90 81 8550 8600 90 82 8600 8650 91 82 8650 8700 92 83 8700 8750 93 84 8750 8800 93 84 8800 8850 94 85 8850 8900 95 86 8900 8950 95 87 8950 9000 96 87

$11000 $11050 $ 142 $ 129 11050 11100 143 130 11100 11150 145 131 11150 11200 146 133 11200 11250 148 134 11250 11300 149 135 11300 11350 151 137 11350 11400 152 138 11400 11450 154 139 11450 11500 155 141 11500 11550 157 142 11550 11600 158 143 11600 11650 160 145 11650 11700 161 146 11700 11750 163 147 11750 11800 164 149 11800 11850 166 150 11850 11900 167 152 11900 11950 169 153 11950 12000 170 154

$14000 $14050 $ 231 $ 209 14050 14100 233 211 14100 14150 234 212 14150 14200 236 213 14200 14250 237 215 14250 14300 239 216 14300 14350 240 218 14350 14400 241 219 14400 14450 243 220 14450 14500 244 222 14500 14550 246 223 14550 14600 247 224 14600 14650 249 226 14650 14700 250 227 14700 14750 252 228 14750 14800 253 230 14800 14850 255 231 14850 14900 256 232 14900 14950 258 234 14950 15000 259 235

$17000 $17050 $ 335 $ 304 17050 17100 337 306 17100 17150 339 307 17150 17200 341 309 17200 17250 343 311 17250 17300 345 312 17300 17350 346 314 17350 17400 348 316 17400 17450 350 317 17450 17500 352 319 17500 17550 354 321 17550 17600 356 322 17600 17650 358 324 17650 17700 359 326 17700 17750 361 327 17750 17800 363 329 17800 17850 365 331 17850 17900 367 333 17900 17950 369 334 17950 18000 371 336

$9000 $12000 $15000 $18000

$ 9000 $ 9050 $ 97 $ 88 9050 9100 98 89 9100 9150 98 89 9150 9200 99 90 9200 9250 100 91 9250 9300 101 91 9300 9350 101 92 9350 9400 102 93 9400 9450 103 93 9450 9500 104 94 9500 9550 104 95 9550 9600 105 95 9600 9650 106 96 9650 9700 107 97 9700 9750 107 97 9750 9800 108 98 9800 9850 109 99 9850 9900 110 99 9900 9950 110 100 9950 10000 111 101

$12000 $12050 $ 172 $ 156 12050 12100 173 157 12100 12150 175 158 12150 12200 176 160 12200 12250 178 161 12250 12300 179 162 12300 12350 181 164 12350 12400 182 165 12400 12450 184 166 12450 12500 185 168 12500 12550 187 169 12550 12600 188 170 12600 12650 190 172 12650 12700 191 173 12700 12750 193 174 12750 12800 194 176 12800 12850 195 177 12850 12900 197 178 12900 12950 198 180 12950 13000 200 181

$15000 $15050 $ 261 $ 237 15050 15100 263 238 15100 15150 265 240 15150 15200 267 242 15200 15250 268 243 15250 15300 270 245 15300 15350 272 247 15350 15400 274 248 15400 15450 276 250 15450 15500 278 252 15500 15550 280 253 15550 15600 281 255 15600 15650 283 257 15650 15700 285 258 15700 15750 287 260 15750 15800 289 262 15800 15850 291 263 15850 15900 293 265 15900 15950 294 267 15950 16000 296 269

$18000 $18050 $ 372 $ 338 18050 18100 374 339 18100 18150 376 341 18150 18200 378 343 18200 18250 380 344 18250 18300 382 346 18300 18350 384 348 18350 18400 385 349 18400 18450 387 351 18450 18500 389 353 18500 18550 391 354 18550 18600 393 356 18600 18650 395 358 18650 18700 397 359 18700 18750 398 361 18750 18800 400 363 18800 18850 402 365 18850 18900 404 366 18900 18950 406 368 18950 19000 408 370

$10000 $13000 $16000 $19000

$10000 $10050 $ 112 $ 102 10050 10100 114 103 10100 10150 115 104 10150 10200 117 106 10200 10250 118 107 10250 10300 120 108 10300 10350 121 110 10350 10400 123 111 10400 10450 124 112 10450 10500 126 114 10500 10550 127 115 10550 10600 129 116 10600 10650 130 118 10650 10700 132 119 10700 10750 133 121 10750 10800 134 122 10800 10850 136 123 10850 10900 137 125 10900 10950 139 126 10950 11000 140 127

$13000 $13050 $ 201 $ 182 13050 13100 203 184 13100 13150 204 185 13150 13200 206 187 13200 13250 207 188 13250 13300 209 189 13300 13350 210 191 13350 13400 212 192 13400 13450 213 193 13450 13500 215 195 13500 13550 216 196 13550 13600 218 197 13600 13650 219 199 13650 13700 221 200 13700 13750 222 201 13750 13800 224 203 13800 13850 225 204 13850 13900 227 205 13900 13950 228 207 13950 14000 230 208

$16000 $16050 $ 298 $ 270 16050 16100 300 272 16100 16150 302 274 16150 16200 304 275 16200 16250 306 277 16250 16300 307 279 16300 16350 309 280 16350 16400 311 282 16400 16450 313 284 16450 16500 315 285 16500 16550 317 287 16550 16600 319 289 16600 16650 320 290 16650 16700 322 292 16700 16750 324 294 16750 16800 326 295 16800 16850 328 297 16850 16900 330 299 16900 16950 332 301 16950 17000 333 302

$19000 $19050 $ 410 $ 371 19050 19100 411 373 19100 19150 413 375 19150 19200 415 376 19200 19250 417 378 19250 19300 419 380 19300 19350 421 381 19350 19400 423 383 19400 19450 424 385 19450 19500 426 386 19500 19550 428 388 19550 19600 430 390 19600 19650 432 391 19650 19700 434 393 19700 19750 436 395 19750 19800 437 397 19800 19850 439 398 19850 19900 441 400 19900 19950 443 402 19950 20000 445 403

OHIO TAX TABLES FOR 1998 ONLY 23

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$20000 $22000 $24000 $26000

$20000 $20050 $ 447 $ 405 20050 20100 449 407 20100 20150 451 409 20150 20200 454 411 20200 20250 456 413 20250 20300 458 415 20300 20350 460 417 20350 20400 463 419 20400 20450 465 421 20450 20500 467 423 20500 20550 469 425 20550 20600 471 427 20600 20650 474 429 20650 20700 476 431 20700 20750 478 433 20750 20800 480 435 20800 20850 483 437 20850 20900 485 439 20900 20950 487 441 20950 21000 489 443

$22000 $22050 $ 536 $ 486 22050 22100 538 488 22100 22150 541 490 22150 22200 543 492 22200 22250 545 494 22250 22300 547 496 22300 22350 549 498 22350 22400 552 500 22400 22450 554 502 22450 22500 556 504 22500 22550 558 506 22550 22600 561 508 22600 22650 563 510 22650 22700 565 512 22700 22750 567 514 22750 22800 569 516 22800 22850 572 518 22850 22900 574 520 22900 22950 576 522 22950 23000 578 524

$24000 $24050 $ 625 $ 567 24050 24100 627 569 24100 24150 630 571 24150 24200 632 573 24200 24250 634 575 24250 24300 636 577 24300 24350 639 579 24350 24400 641 581 24400 24450 643 583 24450 24500 645 585 24500 24550 647 587 24550 24600 650 589 24600 24650 652 591 24650 24700 654 593 24700 24750 656 595 24750 24800 659 597 24800 24850 661 599 24850 24900 663 601 24900 24950 665 603 24950 25000 668 605

$26000 $26050 $ 714 $ 648 26050 26100 717 650 26100 26150 719 652 26150 26200 721 654 26200 26250 723 656 26250 26300 725 658 26300 26350 728 660 26350 26400 730 662 26400 26450 732 664 26450 26500 734 666 26500 26550 737 668 26550 26600 739 670 26600 26650 741 672 26650 26700 743 674 26700 26750 746 676 26750 26800 748 678 26800 26850 750 680 26850 26900 752 682 26900 26950 754 684 26950 27000 757 686

$21000 $23000 $25000 $27000

$21000 $21050 $ 491 $ 446 21050 21100 494 448 21100 21150 496 450 21150 21200 498 452 21200 21250 500 454 21250 21300 503 456 21300 21350 505 458 21350 21400 507 460 21400 21450 509 462 21450 21500 512 464 21500 21550 514 466 21550 21600 516 468 21600 21650 518 470 21650 21700 520 472 21700 21750 523 474 21750 21800 525 476 21800 21850 527 478 21850 21900 529 480 21900 21950 532 482 21950 22000 534 484

$23000 $23050 $ 581 $ 526 23050 23100 583 528 23100 23150 585 530 23150 23200 587 532 23200 23250 590 534 23250 23300 592 536 23300 23350 594 538 23350 23400 596 540 23400 23450 598 542 23450 23500 601 544 23500 23550 603 547 23550 23600 605 549 23600 23650 607 551 23650 23700 610 553 23700 23750 612 555 23750 23800 614 557 23800 23850 616 559 23850 23900 619 561 23900 23950 621 563 23950 24000 623 565

$25000 $25050 $ 670 $ 607 25050 25100 672 609 25100 25150 674 611 25150 25200 676 613 25200 25250 679 615 25250 25300 681 617 25300 25350 683 619 25350 25400 685 621 25400 25450 688 623 25450 25500 690 625 25500 25550 692 627 25550 25600 694 629 25600 25650 697 631 25650 25700 699 633 25700 25750 701 635 25750 25800 703 637 25800 25850 705 639 25850 25900 708 641 25900 25950 710 643 25950 26000 712 645

$27000 $27050 $ 759 $ 688 27050 27100 761 690 27100 27150 763 692 27150 27200 766 694 27200 27250 768 696 27250 27300 770 698 27300 27350 772 700 27350 27400 775 702 27400 27450 777 704 27450 27500 779 706 27500 27550 781 708 27550 27600 783 710 27600 27650 786 712 27650 27700 788 714 27700 27750 790 716 27750 27800 792 718 27800 27850 795 720 27850 27900 797 722 27900 27950 799 724 27950 28000 801 726

OHIO TAX TABLES FOR 1998 ONLY 24

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$28000 $31000 $34000 $37000

$28000 $28050 $ 803 $ 728 $31000 $31050 $ 937 $ 850 $34000 $34050 $ 1071 $ 971 $37000 $37050 $ 1205 $ 1092 28050 28100 806 730 31050 31100 939 852 34050 34100 1073 973 37050 37100 1207 1094 28100 28150 808 732 31100 31150 942 854 34100 34150 1075 975 37100 37150 1209 1096 28150 28200 810 734 31150 31200 944 856 34150 34200 1078 977 37150 37200 1211 1098 28200 28250 812 736 31200 31250 946 858 34200 34250 1080 979 37200 37250 1214 1100 28250 28300 815 738 31250 31300 948 860 34250 34300 1082 981 37250 37300 1216 1102 28300 28350 817 740 31300 31350 951 862 34300 34350 1084 983 37300 37350 1218 1104 28350 28400 819 742 31350 31400 953 864 34350 34400 1086 985 37350 37400 1220 1106 28400 28450 821 744 31400 31450 955 866 34400 34450 1089 987 37400 37450 1222 1108 28450 28500 824 746 31450 31500 957 868 34450 34500 1091 989 37450 37500 1225 1110 28500 28550 826 749 31500 31550 959 870 34500 34550 1093 991 37500 37550 1227 1112 28550 28600 828 751 31550 31600 962 872 34550 34600 1095 993 37550 37600 1229 1114 28600 28650 830 753 31600 31650 964 874 34600 34650 1098 995 37600 37650 1231 1116 28650 28700 832 755 31650 31700 966 876 34650 34700 1100 997 37650 37700 1234 1118 28700 28750 835 757 31700 31750 968 878 34700 34750 1102 999 37700 37750 1236 1120 28750 28800 837 759 31750 31800 971 880 34750 34800 1104 1001 37750 37800 1238 1122 28800 28850 839 761 31800 31850 973 882 34800 34850 1107 1003 37800 37850 1240 1124 28850 28900 841 763 31850 31900 975 884 34850 34900 1109 1005 37850 37900 1242 1126 28900 28950 844 765 31900 31950 977 886 34900 34950 1111 1007 37900 37950 1245 1128 28950 29000 846 767 31950 32000 980 888 34950 35000 1113 1009 37950 38000 1247 1130

$29000 $32000 $35000 $38000

$29000 $29050 $ 848 $ 769 $32000 $32050 $ 982 $ 890 $35000 $35050 $ 1115 $ 1011 $38000 $38050 $ 1249 $ 1132 29050 29100 850 771 32050 32100 984 892 35050 35100 1118 1013 38050 38100 1251 1134 29100 29150 853 773 32100 32150 986 894 35100 35150 1120 1015 38100 38150 1254 1136 29150 29200 855 775 32150 32200 988 896 35150 35200 1122 1017 38150 38200 1256 1138 29200 29250 857 777 32200 32250 991 898 35200 35250 1124 1019 38200 38250 1258 1140 29250 29300 859 779 32250 32300 993 900 35250 35300 1127 1021 38250 38300 1260 1142 29300 29350 861 781 32300 32350 995 902 35300 35350 1129 1023 38300 38350 1263 1144 29350 29400 864 783 32350 32400 997 904 35350 35400 1131 1025 38350 38400 1265 1146 29400 29450 866 785 32400 32450 1000 906 35400 35450 1133 1027 38400 38450 1267 1148 29450 29500 868 787 32450 32500 1002 908 35450 35500 1136 1029 38450 38500 1269 1150 29500 29550 870 789 32500 32550 1004 910 35500 35550 1138 1031 38500 38550 1271 1153 29550 29600 873 791 32550 32600 1006 912 35550 35600 1140 1033 38550 38600 1274 1155 29600 29650 875 793 32600 32650 1008 914 35600 35650 1142 1035 38600 38650 1276 1157 29650 29700 877 795 32650 32700 1011 916 35650 35700 1144 1037 38650 38700 1278 1159 29700 29750 879 797 32700 32750 1013 918 35700 35750 1147 1039 38700 38750 1280 1161 29750 29800 881 799 32750 32800 1015 920 35750 35800 1149 1041 38750 38800 1283 1163 29800 29850 884 801 32800 32850 1017 922 35800 35850 1151 1043 38800 38850 1285 1165 29850 29900 886 803 32850 32900 1020 924 35850 35900 1153 1045 38850 38900 1287 1167 29900 29950 888 805 32900 32950 1022 926 35900 35950 1156 1047 38900 38950 1289 1169 29950 30000 890 807 32950 33000 1024 928 35950 36000 1158 1049 38950 39000 1292 1171

$30000 $33000 $36000 $39000

$30000 $30050 $ 893 $ 809 $33000 $33050 $ 1026 $ 930 $36000 $36050 $ 1160 $ 1052 $39000 $39050 $ 1294 $ 1173 30050 30100 895 811 33050 33100 1029 932 36050 36100 1162 1054 39050 39100 1296 1175 30100 30150 897 813 33100 33150 1031 934 36100 36150 1164 1056 39100 39150 1298 1177 30150 30200 899 815 33150 33200 1033 936 36150 36200 1167 1058 39150 39200 1300 1179 30200 30250 902 817 33200 33250 1035 938 36200 36250 1169 1060 39200 39250 1303 1181 30250 30300 904 819 33250 33300 1037 940 36250 36300 1171 1062 39250 39300 1305 1183 30300 30350 906 821 33300 33350 1040 942 36300 36350 1173 1064 39300 39350 1307 1185 30350 30400 908 823 33350 33400 1042 944 36350 36400 1176 1066 39350 39400 1309 1187 30400 30450 910 825 33400 33450 1044 946 36400 36450 1178 1068 39400 39450 1312 1189 30450 30500 913 827 33450 33500 1046 948 36450 36500 1180 1070 39450 39500 1314 1191 30500 30550 915 829 33500 33550 1049 951 36500 36550 1182 1072 39500 39550 1316 1193 30550 30600 917 831 33550 33600 1051 953 36550 36600 1185 1074 39550 39600 1318 1195 30600 30650 919 833 33600 33650 1053 955 36600 36650 1187 1076 39600 39650 1320 1197 30650 30700 922 835 33650 33700 1055 957 36650 36700 1189 1078 39650 39700 1323 1199 30700 30750 924 837 33700 33750 1058 959 36700 36750 1191 1080 39700 39750 1325 1201 30750 30800 926 839 33750 33800 1060 961 36750 36800 1193 1082 39750 39800 1327 1203 30800 30850 928 841 33800 33850 1062 963 36800 36850 1196 1084 39800 39850 1329 1205 30850 30900 930 843 33850 33900 1064 965 36850 36900 1198 1086 39850 39900 1332 1207 30900 30950 933 845 33900 33950 1066 967 36900 36950 1200 1088 39900 39950 1334 1209 30950 31000 935 847 33950 34000 1069 969 36950 37000 1202 1090 39950 40000 1336 1211

OHIO TAX TABLES FOR 1998 ONLY 25

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$40000 $42000 $44000 $46000

$40000 $40050 $ 1339 $ 1213 $42000 $42050 $ 1443 $ 1308 $44000 $44050 $ 1547 $ 1402 $46000 $46050 $ 1651 $ 1496 40050 40100 1341 1216 42050 42100 1445 1310 44050 44100 1549 1404 46050 46100 1653 1499 40100 40150 1344 1218 42100 42150 1448 1312 44100 44150 1552 1407 46100 46150 1656 1501 40150 40200 1346 1220 42150 42200 1450 1315 44150 44200 1554 1409 46150 46200 1658 1503 40200 40250 1349 1223 42200 42250 1453 1317 44200 44250 1557 1411 46200 46250 1661 1506 40250 40300 1352 1225 42250 42300 1456 1319 44250 44300 1560 1414 46250 46300 1664 1508 40300 40350 1354 1227 42300 42350 1458 1322 44300 44350 1562 1416 46300 46350 1666 1510 40350 40400 1357 1230 42350 42400 1461 1324 44350 44400 1565 1418 46350 46400 1669 1513 40400 40450 1359 1232 42400 42450 1463 1326 44400 44450 1567 1421 46400 46450 1671 1515 40450 40500 1362 1234 42450 42500 1466 1329 44450 44500 1570 1423 46450 46500 1674 1517 40500 40550 1365 1237 42500 42550 1469 1331 44500 44550 1573 1425 46500 46550 1677 1520 40550 40600 1367 1239 42550 42600 1471 1334 44550 44600 1575 1428 46550 46600 1679 1522 40600 40650 1370 1242 42600 42650 1474 1336 44600 44650 1578 1430 46600 46650 1682 1524 40650 40700 1372 1244 42650 42700 1476 1338 44650 44700 1580 1433 46650 46700 1684 1527 40700 40750 1375 1246 42700 42750 1479 1341 44700 44750 1583 1435 46700 46750 1687 1529 40750 40800 1378 1249 42750 42800 1482 1343 44750 44800 1586 1437 46750 46800 1690 1532 40800 40850 1380 1251 42800 42850 1484 1345 44800 44850 1588 1440 46800 46850 1692 1534 40850 40900 1383 1253 42850 42900 1487 1348 44850 44900 1591 1442 46850 46900 1695 1536 40900 40950 1385 1256 42900 42950 1489 1350 44900 44950 1593 1444 46900 46950 1697 1539 40950 41000 1388 1258 42950 43000 1492 1352 44950 45000 1596 1447 46950 47000 1700 1541

$41000 $43000 $45000 $47000

$41000 $41050 $ 1391 $ 1260 $43000 $43050 $ 1495 $ 1355 $45000 $45050 $ 1599 $ 1449 $47000 $47050 $ 1703 $ 1543 41050 41100 1393 1263 43050 43100 1497 1357 45050 45100 1601 1451 47050 47100 1705 1546 41100 41150 1396 1265 43100 43150 1500 1359 45100 45150 1604 1454 47100 47150 1708 1548 41150 41200 1398 1268 43150 43200 1502 1362 45150 45200 1606 1456 47150 47200 1710 1550 41200 41250 1401 1270 43200 43250 1505 1364 45200 45250 1609 1458 47200 47250 1713 1553 41250 41300 1404 1272 43250 43300 1508 1367 45250 45300 1612 1461 47250 47300 1716 1555 41300 41350 1406 1275 43300 43350 1510 1369 45300 45350 1614 1463 47300 47350 1718 1557 41350 41400 1409 1277 43350 43400 1513 1371 45350 45400 1617 1466 47350 47400 1721 1560 41400 41450 1411 1279 43400 43450 1515 1374 45400 45450 1619 1468 47400 47450 1723 1562 41450 41500 1414 1282 43450 43500 1518 1376 45450 45500 1622 1470 47450 47500 1726 1565 41500 41550 1417 1284 43500 43550 1521 1379 45500 45550 1625 1473 47500 47550 1729 1567 41550 41600 1419 1286 43550 43600 1523 1381 45550 45600 1627 1475 47550 47600 1731 1569 41600 41650 1422 1289 43600 43650 1526 1383 45600 45650 1630 1477 47600 47650 1734 1572 41650 41700 1424 1291 43650 43700 1528 1385 45650 45700 1632 1480 47650 47700 1736 1574 41700 41750 1427 1293 43700 43750 1531 1388 45700 45750 1635 1482 47700 47750 1739 1576 41750 41800 1430 1296 43750 43800 1534 1390 45750 45800 1638 1484 47750 47800 1742 1579 41800 41850 1432 1298 43800 43850 1536 1392 45800 45850 1640 1487 47800 47850 1744 1581 41850 41900 1435 1301 43850 43900 1539 1395 45850 45900 1643 1489 47850 47900 1747 1583 41900 41950 1437 1303 43900 43950 1541 1397 45900 45950 1645 1491 47900 47950 1749 1586 41950 42000 1440 1305 43950 44000 1544 1400 45950 46000 1648 1494 47950 48000 1752 1588

OHIO TAX TABLES FOR 1998 ONLY 26

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$48000 $51000 $54000 $57000

$48000 $48050 $ 1755 $ 1590 $51000 $51050 $ 1911 $ 1732 $54000 $54050 $ 2067 $ 1873 $57000 $57050 $ 2223 $ 2015 48050 48100 1757 1593 51050 51100 1913 1734 54050 54100 2069 1876 57050 57100 2225 2017 48100 48150 1760 1595 51100 51150 1916 1737 54100 54150 2072 1878 57100 57150 2228 2020 48150 48200 1762 1598 51150 51200 1918 1739 54150 54200 2074 1880 57150 57200 2230 2022 48200 48250 1765 1600 51200 51250 1921 1741 54200 54250 2077 1883 57200 57250 2233 2024 48250 48300 1768 1602 51250 51300 1924 1744 54250 54300 2080 1885 57250 57300 2236 2027 48300 48350 1770 1605 51300 51350 1926 1746 54300 54350 2082 1888 57300 57350 2238 2029 48350 48400 1773 1607 51350 51400 1929 1748 54350 54400 2085 1890 57350 57400 2241 2031 48400 48450 1775 1609 51400 51450 1931 1751 54400 54450 2087 1892 57400 57450 2243 2034 48450 48500 1778 1612 51450 51500 1934 1753 54450 54500 2090 1895 57450 57500 2246 2036 48500 48550 1781 1614 51500 51550 1937 1756 54500 54550 2093 1897 57500 57550 2249 2038 48550 48600 1783 1616 51550 51600 1939 1758 54550 54600 2095 1899 57550 57600 2251 2041 48600 48650 1786 1619 51600 51650 1942 1760 54600 54650 2098 1902 57600 57650 2254 2043 48650 48700 1788 1621 51650 51700 1944 1763 54650 54700 2100 1904 57650 57700 2256 2045 48700 48750 1791 1623 51700 51750 1947 1765 54700 54750 2103 1906 57700 57750 2259 2048 48750 48800 1794 1626 51750 51800 1950 1767 54750 54800 2106 1909 57750 57800 2262 2050 48800 48850 1796 1628 51800 51850 1952 1770 54800 54850 2108 1911 57800 57850 2264 2053 48850 48900 1799 1631 51850 51900 1955 1772 54850 54900 2111 1913 57850 57900 2267 2055 48900 48950 1801 1633 51900 51950 1957 1774 54900 54950 2113 1916 57900 57950 2269 2057 48950 49000 1804 1635 51950 52000 1960 1777 54950 55000 2116 1918 57950 58000 2272 2060

$49000 $52000 $55000 $58000

$49000 $49050 $ 1807 $ 1638 $52000 $52050 $ 1963 $ 1779 $55000 $55050 $ 2119 $ 1921 $58000 $58050 $ 2275 $ 2062 49050 49100 1809 1640 52050 52100 1965 1781 55050 55100 2121 1923 58050 58100 2277 2064 49100 49150 1812 1642 52100 52150 1968 1784 55100 55150 2124 1925 58100 58150 2280 2067 49150 49200 1814 1645 52150 52200 1970 1786 55150 55200 2126 1928 58150 58200 2282 2069 49200 49250 1817 1647 52200 52250 1973 1789 55200 55250 2129 1930 58200 58250 2285 2071 49250 49300 1820 1649 52250 52300 1976 1791 55250 55300 2132 1932 58250 58300 2288 2074 49300 49350 1822 1652 52300 52350 1978 1793 55300 55350 2134 1935 58300 58350 2290 2076 49350 49400 1825 1654 52350 52400 1981 1796 55350 55400 2137 1937 58350 58400 2293 2078 49400 49450 1827 1656 52400 52450 1983 1798 55400 55450 2139 1939 58400 58450 2295 2081 49450 49500 1830 1659 52450 52500 1986 1800 55450 55500 2142 1942 58450 58500 2298 2083 49500 49550 1833 1661 52500 52550 1989 1803 55500 55550 2145 1944 58500 58550 2301 2086 49550 49600 1835 1664 52550 52600 1991 1805 55550 55600 2147 1946 58550 58600 2303 2088 49600 49650 1838 1666 52600 52650 1994 1807 55600 55650 2150 1949 58600 58650 2306 2090 49650 49700 1840 1668 52650 52700 1996 1810 55650 55700 2152 1951 58650 58700 2308 2093 49700 49750 1843 1671 52700 52750 1999 1812 55700 55750 2155 1954 58700 58750 2311 2095 49750 49800 1846 1673 52750 52800 2002 1814 55750 55800 2158 1956 58750 58800 2314 2097 49800 49850 1848 1675 52800 52850 2004 1817 55800 55850 2160 1958 58800 58850 2316 2100 49850 49900 1851 1678 52850 52900 2007 1819 55850 55900 2163 1961 58850 58900 2319 2102 49900 49950 1853 1680 52900 52950 2009 1822 55900 55950 2165 1963 58900 58950 2321 2104 49950 50000 1856 1682 52950 53000 2012 1824 55950 56000 2168 1965 58950 59000 2324 2107

$50000 $53000 $56000 $59000

$50000 $50050 $ 1859 $ 1685 $53000 $53050 $ 2015 $ 1826 $56000 $56050 $ 2171 $ 1968 $59000 $59050 $ 2327 $ 2109 50050 50100 1861 1687 53050 53100 2017 1829 56050 56100 2173 1970 59050 59100 2329 2111 50100 50150 1864 1689 53100 53150 2020 1831 56100 56150 2176 1972 59100 59150 2332 2114 50150 50200 1866 1692 53150 53200 2022 1833 56150 56200 2178 1975 59150 59200 2334 2116 50200 50250 1869 1694 53200 53250 2025 1836 56200 56250 2181 1977 59200 59250 2337 2119 50250 50300 1872 1697 53250 53300 2028 1838 56250 56300 2184 1979 59250 59300 2340 2121 50300 50350 1874 1699 53300 53350 2030 1840 56300 56350 2186 1982 59300 59350 2342 2123 50350 50400 1877 1701 53350 53400 2033 1843 56350 56400 2189 1984 59350 59400 2345 2126 50400 50450 1879 1704 53400 53450 2035 1845 56400 56450 2191 1987 59400 59450 2347 2128 50450 50500 1882 1706 53450 53500 2038 1847 56450 56500 2194 1989 59450 59500 2350 2130 50500 50550 1885 1708 53500 53550 2041 1850 56500 56550 2197 1991 59500 59550 2353 2133 50550 50600 1887 1711 53550 53600 2043 1852 56550 56600 2199 1994 59550 59600 2355 2135 50600 50650 1890 1713 53600 53650 2046 1855 56600 56650 2202 1996 59600 59650 2358 2137 50650 50700 1892 1715 53650 53700 2048 1857 56650 56700 2204 1998 59650 59700 2360 2140 50700 50750 1895 1718 53700 53750 2051 1859 56700 56750 2207 2001 59700 59750 2363 2142 50750 50800 1898 1720 53750 53800 2054 1862 56750 56800 2210 2003 59750 59800 2366 2144 50800 50850 1900 1722 53800 53850 2056 1864 56800 56850 2212 2005 59800 59850 2368 2147 50850 50900 1903 1725 53850 53900 2059 1866 56850 56900 2215 2008 59850 59900 2371 2149 50900 50950 1905 1727 53900 53950 2061 1869 56900 56950 2217 2010 59900 59950 2373 2152 50950 51000 1908 1730 53950 54000 2064 1871 56950 57000 2220 2012 59950 60000 2376 2154

OHIO TAX TABLES FOR 1998 ONLY 27

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$60000 $62000 $64000 $66000

$60000 $60050 $ 2379 $ 2156 $62000 $62050 $ 2483 $ 2251 $64000 $64050 $ 2587 $ 2345 $66000 $66050 $ 2691 $ 2439 60050 60100 2381 2159 62050 62100 2485 2253 64050 64100 2589 2347 66050 66100 2693 2442 60100 60150 2384 2161 62100 62150 2488 2255 64100 64150 2592 2350 66100 66150 2696 2444 60150 60200 2387 2163 62150 62200 2491 2258 64150 64200 2595 2352 66150 66200 2699 2446 60200 60250 2389 2166 62200 62250 2493 2260 64200 64250 2597 2354 66200 66250 2701 2449 60250 60300 2392 2168 62250 62300 2496 2262 64250 64300 2600 2357 66250 66300 2704 2451 60300 60350 2394 2170 62300 62350 2498 2265 64300 64350 2602 2359 66300 66350 2706 2453 60350 60400 2397 2173 62350 62400 2501 2267 64350 64400 2605 2361 66350 66400 2709 2456 60400 60450 2400 2175 62400 62450 2504 2269 64400 64450 2608 2364 66400 66450 2712 2458 60450 60500 2402 2177 62450 62500 2506 2272 64450 64500 2610 2366 66450 66500 2714 2460 60500 60550 2405 2180 62500 62550 2509 2274 64500 64550 2613 2368 66500 66550 2717 2463 60550 60600 2407 2182 62550 62600 2511 2277 64550 64600 2615 2371 66550 66600 2719 2465 60600 60650 2410 2185 62600 62650 2514 2279 64600 64650 2618 2373 66600 66650 2722 2467 60650 60700 2413 2187 62650 62700 2517 2281 64650 64700 2621 2376 66650 66700 2725 2470 60700 60750 2415 2189 62700 62750 2519 2284 64700 64750 2623 2378 66700 66750 2727 2472 60750 60800 2418 2192 62750 62800 2522 2286 64750 64800 2626 2380 66750 66800 2730 2475 60800 60850 2420 2194 62800 62850 2524 2288 64800 64850 2628 2383 66800 66850 2732 2477 60850 60900 2423 2196 62850 62900 2527 2291 64850 64900 2631 2385 66850 66900 2735 2479 60900 60950 2426 2199 62900 62950 2530 2293 64900 64950 2634 2387 66900 66950 2738 2482 60950 61000 2428 2201 62950 63000 2532 2295 64950 65000 2636 2390 66950 67000 2740 2484

$61000 $63000 $65000 $67000

$61000 $61050 $ 2431 $ 2203 $63000 $63050 $ 2535 $ 2298 $65000 $65050 $ 2639 $ 2392 $67000 $67050 $ 2743 $ 2486 61050 61100 2433 2206 63050 63100 2537 2300 65050 65100 2641 2394 67050 67100 2745 2489 61100 61150 2436 2208 63100 63150 2540 2302 65100 65150 2644 2397 67100 67150 2748 2491 61150 61200 2439 2211 63150 63200 2543 2305 65150 65200 2647 2399 67150 67200 2751 2493 61200 61250 2441 2213 63200 63250 2545 2307 65200 65250 2649 2401 67200 67250 2753 2496 61250 61300 2444 2215 63250 63300 2548 2310 65250 65300 2652 2404 67250 67300 2756 2498 61300 61350 2446 2218 63300 63350 2550 2312 65300 65350 2654 2406 67300 67350 2758 2500 61350 61400 2449 2220 63350 63400 2553 2314 65350 65400 2657 2409 67350 67400 2761 2503 61400 61450 2452 2222 63400 63450 2556 2317 65400 65450 2660 2411 67400 67450 2764 2505 61450 61500 2454 2225 63450 63500 2558 2319 65450 65500 2662 2413 67450 67500 2766 2508 61500 61550 2457 2227 63500 63550 2561 2321 65500 65550 2665 2416 67500 67550 2769 2510 61550 61600 2459 2229 63550 63600 2563 2324 65550 65600 2667 2418 67550 67600 2771 2512 61600 61650 2462 2232 63600 63650 2566 2326 65600 65650 2670 2420 67600 67650 2774 2515 61650 61700 2465 2234 63650 63700 2569 2328 65650 65700 2673 2423 67650 67700 2777 2517 61700 61750 2467 2236 63700 63750 2571 2331 65700 65750 2675 2425 67700 67750 2779 2519 61750 61800 2470 2239 63750 63800 2574 2333 65750 65800 2678 2427 67750 67800 2782 2522 61800 61850 2472 2241 63800 63850 2576 2335 65800 65850 2680 2430 67800 67850 2784 2524 61850 61900 2475 2244 63850 63900 2579 2338 65850 65900 2683 2432 67850 67900 2787 2526 61900 61950 2478 2246 63900 63950 2582 2340 65900 65950 2686 2434 67900 67950 2790 2529 61950 62000 2480 2248 63950 64000 2584 2343 65950 66000 2688 2437 67950 68000 2792 2531

OHIO TAX TABLES FOR 1998 ONLY 28

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$68000 $71000 $74000 $77000

$68000 $68050 $ 2795 $ 2533 $71000 $71050 $ 2951 $ 2675 $74000 $74050 $ 3107 $ 2816 $77000 $77050 $ 3263 $ 2958 68050 68100 2797 2536 71050 71100 2953 2677 74050 74100 3109 2819 77050 77100 3265 2960 68100 68150 2800 2538 71100 71150 2956 2680 74100 74150 3112 2821 77100 77150 3268 2963 68150 68200 2803 2541 71150 71200 2959 2682 74150 74200 3115 2823 77150 77200 3271 2965 68200 68250 2805 2543 71200 71250 2961 2684 74200 74250 3117 2826 77200 77250 3273 2967 68250 68300 2808 2545 71250 71300 2964 2687 74250 74300 3120 2828 77250 77300 3276 2970 68300 68350 2810 2548 71300 71350 2966 2689 74300 74350 3122 2831 77300 77350 3278 2972 68350 68400 2813 2550 71350 71400 2969 2691 74350 74400 3125 2833 77350 77400 3281 2974 68400 68450 2816 2552 71400 71450 2972 2694 74400 74450 3128 2835 77400 77450 3284 2977 68450 68500 2818 2555 71450 71500 2974 2696 74450 74500 3130 2838 77450 77500 3286 2979 68500 68550 2821 2557 71500 71550 2977 2699 74500 74550 3133 2840 77500 77550 3289 2981 68550 68600 2823 2559 71550 71600 2979 2701 74550 74600 3135 2842 77550 77600 3291 2984 68600 68650 2826 2562 71600 71650 2982 2703 74600 74650 3138 2845 77600 77650 3294 2986 68650 68700 2829 2564 71650 71700 2985 2706 74650 74700 3141 2847 77650 77700 3297 2988 68700 68750 2831 2566 71700 71750 2987 2708 74700 74750 3143 2849 77700 77750 3299 2991 68750 68800 2834 2569 71750 71800 2990 2710 74750 74800 3146 2852 77750 77800 3302 2993 68800 68850 2836 2571 71800 71850 2992 2713 74800 74850 3148 2854 77800 77850 3304 2996 68850 68900 2839 2574 71850 71900 2995 2715 74850 74900 3151 2856 77850 77900 3307 2998 68900 68950 2842 2576 71900 71950 2998 2717 74900 74950 3154 2859 77900 77950 3310 3000 68950 69000 2844 2578 71950 72000 3000 2720 74950 75000 3156 2861 77950 78000 3312 3003

$69000 $72000 $75000 $78000

$69000 $69050 $ 2847 $ 2581 $72000 $72050 $ 3003 $ 2722 $75000 $75050 $ 3159 $ 2864 $78000 $78050 $ 3315 $ 3005 69050 69100 2849 2583 72050 72100 3005 2724 75050 75100 3161 2866 78050 78100 3317 3007 69100 69150 2852 2585 72100 72150 3008 2727 75100 75150 3164 2868 78100 78150 3320 3010 69150 69200 2855 2588 72150 72200 3011 2729 75150 75200 3167 2871 78150 78200 3323 3012 69200 69250 2857 2590 72200 72250 3013 2732 75200 75250 3169 2873 78200 78250 3325 3014 69250 69300 2860 2592 72250 72300 3016 2734 75250 75300 3172 2875 78250 78300 3328 3017 69300 69350 2862 2595 72300 72350 3018 2736 75300 75350 3174 2878 78300 78350 3330 3019 69350 69400 2865 2597 72350 72400 3021 2739 75350 75400 3177 2880 78350 78400 3333 3021 69400 69450 2868 2599 72400 72450 3024 2741 75400 75450 3180 2882 78400 78450 3336 3024 69450 69500 2870 2602 72450 72500 3026 2743 75450 75500 3182 2885 78450 78500 3338 3026 69500 69550 2873 2604 72500 72550 3029 2746 75500 75550 3185 2887 78500 78550 3341 3029 69550 69600 2875 2607 72550 72600 3031 2748 75550 75600 3187 2889 78550 78600 3343 3031 69600 69650 2878 2609 72600 72650 3034 2750 75600 75650 3190 2892 78600 78650 3346 3033 69650 69700 2881 2611 72650 72700 3037 2753 75650 75700 3193 2894 78650 78700 3349 3036 69700 69750 2883 2614 72700 72750 3039 2755 75700 75750 3195 2897 78700 78750 3351 3038 69750 69800 2886 2616 72750 72800 3042 2757 75750 75800 3198 2899 78750 78800 3354 3040 69800 69850 2888 2618 72800 72850 3044 2760 75800 75850 3200 2901 78800 78850 3356 3043 69850 69900 2891 2621 72850 72900 3047 2762 75850 75900 3203 2904 78850 78900 3359 3045 69900 69950 2894 2623 72900 72950 3050 2765 75900 75950 3206 2906 78900 78950 3362 3047 69950 70000 2896 2625 72950 73000 3052 2767 75950 76000 3208 2908 78950 79000 3364 3050

$70000 $73000 $76000 $79000

$70000 $70050 $ 2899 $ 2628 $73000 $73050 $ 3055 $ 2769 $76000 $76050 $ 3211 $ 2911 $79000 $79050 $ 3367 $ 3052 70050 70100 2901 2630 73050 73100 3057 2772 76050 76100 3213 2913 79050 79100 3369 3054 70100 70150 2904 2632 73100 73150 3060 2774 76100 76150 3216 2915 79100 79150 3372 3057 70150 70200 2907 2635 73150 73200 3063 2776 76150 76200 3219 2918 79150 79200 3375 3059 70200 70250 2909 2637 73200 73250 3065 2779 76200 76250 3221 2920 79200 79250 3377 3062 70250 70300 2912 2640 73250 73300 3068 2781 76250 76300 3224 2922 79250 79300 3380 3064 70300 70350 2914 2642 73300 73350 3070 2783 76300 76350 3226 2925 79300 79350 3382 3066 70350 70400 2917 2644 73350 73400 3073 2786 76350 76400 3229 2927 79350 79400 3385 3069 70400 70450 2920 2647 73400 73450 3076 2788 76400 76450 3232 2930 79400 79450 3388 3071 70450 70500 2922 2649 73450 73500 3078 2790 76450 76500 3234 2932 79450 79500 3390 3073 70500 70550 2925 2651 73500 73550 3081 2793 76500 76550 3237 2934 79500 79550 3393 3076 70550 70600 2927 2654 73550 73600 3083 2795 76550 76600 3239 2937 79550 79600 3395 3078 70600 70650 2930 2656 73600 73650 3086 2798 76600 76650 3242 2939 79600 79650 3398 3080 70650 70700 2933 2658 73650 73700 3089 2800 76650 76700 3245 2941 79650 79700 3401 3083 70700 70750 2935 2661 73700 73750 3091 2802 76700 76750 3247 2944 79700 79750 3403 3085 70750 70800 2938 2663 73750 73800 3094 2805 76750 76800 3250 2946 79750 79800 3406 3087 70800 70850 2940 2665 73800 73850 3096 2807 76800 76850 3252 2948 79800 79850 3408 3090 70850 70900 2943 2668 73850 73900 3099 2809 76850 76900 3255 2951 79850 79900 3411 3092 70900 70950 2946 2670 73900 73950 3102 2812 76900 76950 3258 2953 79900 79950 3414 3095 70950 71000 2948 2673 73950 74000 3104 2814 76950 77000 3260 2955 79950 80000 3416 3097

OHIO TAX TABLES FOR 1998 ONLY 29

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$80000 $82000 $84000 $86000

$80000 $80050 $ 3419 $ 3099 $82000 $82050 $ 3538 $ 3207 $84000 $84050 $ 3657 $ 3315 $86000 $86050 $ 3776 $ 3423 80050 80100 3422 3102 82050 82100 3541 3210 84050 84100 3660 3318 86050 86100 3779 3425 80100 80150 3425 3105 82100 82150 3544 3213 84100 84150 3663 3320 86100 86150 3782 3428 80150 80200 3428 3108 82150 82200 3547 3215 84150 84200 3666 3323 86150 86200 3785 3431 80200 80250 3431 3110 82200 82250 3550 3218 84200 84250 3669 3326 86200 86250 3788 3434 80250 80300 3434 3113 82250 82300 3553 3221 84250 84300 3672 3328 86250 86300 3791 3436 80300 80350 3437 3116 82300 82350 3556 3223 84300 84350 3675 3331 86300 86350 3793 3439 80350 80400 3440 3118 82350 82400 3559 3226 84350 84400 3678 3334 86350 86400 3796 3442 80400 80450 3443 3121 82400 82450 3562 3229 84400 84450 3681 3337 86400 86450 3799 3444 80450 80500 3446 3124 82450 82500 3565 3231 84450 84500 3684 3339 86450 86500 3802 3447 80500 80550 3449 3126 82500 82550 3568 3234 84500 84550 3687 3342 86500 86550 3805 3450 80550 80600 3452 3129 82550 82600 3571 3237 84550 84600 3689 3345 86550 86600 3808 3452 80600 80650 3455 3132 82600 82650 3574 3240 84600 84650 3692 3347 86600 86650 3811 3455 80650 80700 3458 3134 82650 82700 3577 3242 84650 84700 3695 3350 86650 86700 3814 3458 80700 80750 3461 3137 82700 82750 3580 3245 84700 84750 3698 3353 86700 86750 3817 3460 80750 80800 3464 3140 82750 82800 3583 3248 84750 84800 3701 3355 86750 86800 3820 3463 80800 80850 3467 3143 82800 82850 3585 3250 84800 84850 3704 3358 86800 86850 3823 3466 80850 80900 3470 3145 82850 82900 3588 3253 84850 84900 3707 3361 86850 86900 3826 3469 80900 80950 3473 3148 82900 82950 3591 3256 84900 84950 3710 3363 86900 86950 3829 3471 80950 81000 3476 3151 82950 83000 3594 3258 84950 85000 3713 3366 86950 87000 3832 3474

$81000 $83000 $85000 $87000

$81000 $81050 $ 3479 $ 3153 $83000 $83050 $ 3597 $ 3261 $85000 $85050 $ 3716 $ 3369 $87000 $87050 $ 3835 $ 3477 81050 81100 3481 3156 83050 83100 3600 3264 85050 85100 3719 3372 87050 87100 3838 3479 81100 81150 3484 3159 83100 83150 3603 3266 85100 85150 3722 3374 87100 87150 3841 3482 81150 81200 3487 3161 83150 83200 3606 3269 85150 85200 3725 3377 87150 87200 3844 3485 81200 81250 3490 3164 83200 83250 3609 3272 85200 85250 3728 3380 87200 87250 3847 3487 81250 81300 3493 3167 83250 83300 3612 3275 85250 85300 3731 3382 87250 87300 3850 3490 81300 81350 3496 3169 83300 83350 3615 3277 85300 85350 3734 3385 87300 87350 3853 3493 81350 81400 3499 3172 83350 83400 3618 3280 85350 85400 3737 3388 87350 87400 3856 3495 81400 81450 3502 3175 83400 83450 3621 3283 85400 85450 3740 3390 87400 87450 3859 3498 81450 81500 3505 3178 83450 83500 3624 3285 85450 85500 3743 3393 87450 87500 3862 3501 81500 81550 3508 3180 83500 83550 3627 3288 85500 85550 3746 3396 87500 87550 3865 3504 81550 81600 3511 3183 83550 83600 3630 3291 85550 85600 3749 3398 87550 87600 3868 3506 81600 81650 3514 3186 83600 83650 3633 3293 85600 85650 3752 3401 87600 87650 3871 3509 81650 81700 3517 3188 83650 83700 3636 3296 85650 85700 3755 3404 87650 87700 3874 3512 81700 81750 3520 3191 83700 83750 3639 3299 85700 85750 3758 3407 87700 87750 3877 3514 81750 81800 3523 3194 83750 83800 3642 3301 85750 85800 3761 3409 87750 87800 3880 3517 81800 81850 3526 3196 83800 83850 3645 3304 85800 85850 3764 3412 87800 87850 3883 3520 81850 81900 3529 3199 83850 83900 3648 3307 85850 85900 3767 3415 87850 87900 3886 3522 81900 81950 3532 3202 83900 83950 3651 3310 85900 85950 3770 3417 87900 87950 3889 3525 81950 82000 3535 3205 83950 84000 3654 3312 85950 86000 3773 3420 87950 88000 3892 3528

OHIO TAX TABLES FOR 1998 ONLY 30

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$88000 $91000 $94000 $97000

$88000 $88050 $ 3895 $ 3530 $91000 $91050 $ 4073 $ 3692 $94000 $94050 $ 4251 $ 3854 $97000 $97050 $ 4429 $ 4015 88050 88100 3897 3533 91050 91100 4076 3695 94050 94100 4254 3856 97050 97100 4432 4018 88100 88150 3900 3536 91100 91150 4079 3698 94100 94150 4257 3859 97100 97150 4435 4021 88150 88200 3903 3539 91150 91200 4082 3700 94150 94200 4260 3862 97150 97200 4438 4023 88200 88250 3906 3541 91200 91250 4085 3703 94200 94250 4263 3865 97200 97250 4441 4026 88250 88300 3909 3544 91250 91300 4088 3706 94250 94300 4266 3867 97250 97300 4444 4029 88300 88350 3912 3547 91300 91350 4091 3708 94300 94350 4269 3870 97300 97350 4447 4032 88350 88400 3915 3549 91350 91400 4094 3711 94350 94400 4272 3873 97350 97400 4450 4034 88400 88450 3918 3552 91400 91450 4097 3714 94400 94450 4275 3875 97400 97450 4453 4037 88450 88500 3921 3555 91450 91500 4100 3716 94450 94500 4278 3878 97450 97500 4456 4040 88500 88550 3924 3557 91500 91550 4103 3719 94500 94550 4281 3881 97500 97550 4459 4042 88550 88600 3927 3560 91550 91600 4106 3722 94550 94600 4284 3883 97550 97600 4462 4045 88600 88650 3930 3563 91600 91650 4108 3724 94600 94650 4287 3886 97600 97650 4465 4048 88650 88700 3933 3566 91650 91700 4111 3727 94650 94700 4290 3889 97650 97700 4468 4050 88700 88750 3936 3568 91700 91750 4114 3730 94700 94750 4293 3891 97700 97750 4471 4053 88750 88800 3939 3571 91750 91800 4117 3733 94750 94800 4296 3894 97750 97800 4474 4056 88800 88850 3942 3574 91800 91850 4120 3735 94800 94850 4299 3897 97800 97850 4477 4059 88850 88900 3945 3576 91850 91900 4123 3738 94850 94900 4302 3900 97850 97900 4480 4061 88900 88950 3948 3579 91900 91950 4126 3741 94900 94950 4305 3902 97900 97950 4483 4064 88950 89000 3951 3582 91950 92000 4129 3743 94950 95000 4308 3905 97950 98000 4486 4067

$89000 $92000 $95000 $98000

$89000 $89050 $ 3954 $ 3584 $92000 $92050 $ 4132 $ 3746 $95000 $95050 $ 4311 $ 3908 $98000 $98050 $ 4489 $ 4069 89050 89100 3957 3587 92050 92100 4135 3749 95050 95100 4314 3910 98050 98100 4492 4072 89100 89150 3960 3590 92100 92150 4138 3751 95100 95150 4316 3913 98100 98150 4495 4075 89150 89200 3963 3592 92150 92200 4141 3754 95150 95200 4319 3916 98150 98200 4498 4077 89200 89250 3966 3595 92200 92250 4144 3757 95200 95250 4322 3918 98200 98250 4501 4080 89250 89300 3969 3598 92250 92300 4147 3759 95250 95300 4325 3921 98250 98300 4504 4083 89300 89350 3972 3601 92300 92350 4150 3762 95300 95350 4328 3924 98300 98350 4507 4085 89350 89400 3975 3603 92350 92400 4153 3765 95350 95400 4331 3927 98350 98400 4510 4088 89400 89450 3978 3606 92400 92450 4156 3768 95400 95450 4334 3929 98400 98450 4513 4091 89450 89500 3981 3609 92450 92500 4159 3770 95450 95500 4337 3932 98450 98500 4516 4094 89500 89550 3984 3611 92500 92550 4162 3773 95500 95550 4340 3935 98500 98550 4519 4096 89550 89600 3987 3614 92550 92600 4165 3776 95550 95600 4343 3937 98550 98600 4522 4099 89600 89650 3990 3617 92600 92650 4168 3778 95600 95650 4346 3940 98600 98650 4524 4102 89650 89700 3993 3619 92650 92700 4171 3781 95650 95700 4349 3943 98650 98700 4527 4104 89700 89750 3996 3622 92700 92750 4174 3784 95700 95750 4352 3945 98700 98750 4530 4107 89750 89800 3999 3625 92750 92800 4177 3786 95750 95800 4355 3948 98750 98800 4533 4110 89800 89850 4001 3627 92800 92850 4180 3789 95800 95850 4358 3951 98800 98850 4536 4112 89850 89900 4004 3630 92850 92900 4183 3792 95850 95900 4361 3953 98850 98900 4539 4115 89900 89950 4007 3633 92900 92950 4186 3794 95900 95950 4364 3956 98900 98950 4542 4118 89950 90000 4010 3636 92950 93000 4189 3797 95950 96000 4367 3959 98950 99000 4545 4120

$90000 $93000 $96000 $99000

$90000 $90050 $ 4013 $ 3638 $93000 $93050 $ 4192 $ 3800 $96000 $96050 $ 4370 $ 3962 $99000 $99050 $ 4548 $ 4123 90050 90100 4016 3641 93050 93100 4195 3803 96050 96100 4373 3964 99050 99100 4551 4126 90100 90150 4019 3644 93100 93150 4198 3805 96100 96150 4376 3967 99100 99150 4554 4129 90150 90200 4022 3646 93150 93200 4201 3808 96150 96200 4379 3970 99150 99200 4557 4131 90200 90250 4025 3649 93200 93250 4204 3811 96200 96250 4382 3972 99200 99250 4560 4134 90250 90300 4028 3652 93250 93300 4207 3813 96250 96300 4385 3975 99250 99300 4563 4137 90300 90350 4031 3654 93300 93350 4210 3816 96300 96350 4388 3978 99300 99350 4566 4139 90350 90400 4034 3657 93350 93400 4212 3819 96350 96400 4391 3980 99350 99400 4569 4142 90400 90450 4037 3660 93400 93450 4215 3821 96400 96450 4394 3983 99400 99450 4572 4145 90450 90500 4040 3662 93450 93500 4218 3824 96450 96500 4397 3986 99450 99500 4575 4147 90500 90550 4043 3665 93500 93550 4221 3827 96500 96550 4400 3988 99500 99550 4578 4150 90550 90600 4046 3668 93550 93600 4224 3830 96550 96600 4403 3991 99550 99600 4581 4153 90600 90650 4049 3671 93600 93650 4227 3832 96600 96650 4406 3994 99600 99650 4584 4155 90650 90700 4052 3673 93650 93700 4230 3835 96650 96700 4409 3997 99650 99700 4587 4158 90700 90750 4055 3676 93700 93750 4233 3838 96700 96750 4412 3999 99700 99750 4590 4161 90750 90800 4058 3679 93750 93800 4236 3840 96750 96800 4415 4002 99750 99800 4593 4164 90800 90850 4061 3681 93800 93850 4239 3843 96800 96850 4418 4005 99800 99850 4596 4166 90850 90900 4064 3684 93850 93900 4242 3846 96850 96900 4420 4007 99850 99900 4599 4169 90900 90950 4067 3687 93900 93950 4245 3848 96900 96950 4423 4010 99900 99950 4602 4172 90950 91000 4070 3689 93950 94000 4248 3851 96950 97000 4426 4013 99950 100000 4605 4174

OHIO TAX TABLES FOR 1998 ONLY 31

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that surplus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax and tax rate before and after reduction The crossed-out part of the table shows the tax and tax rate before reduction The amount shown in the shaded area is the tax and tax rate after reduction

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

1998 IT-1040EZ AND IT-1040 TAX TABLE NO 2

Taxpayers with Ohio taxable income of $100000 or more must use this table

Ohio taxable income (line 5 of Form IT-1040EZ or line 5 of Form IT-1040)

$0mdash 5000 $5000mdash 10000

$10000mdash 15000 $15000mdash 20000 $20000mdash 40000 $40000mdash 80000 $80000mdash 100000

$100000mdash 200000 over 200000

Ohio tax rate before reduction DO NOT USE

743 of Ohio taxable income

$ 3715 plus 1486 of excess over $ 5000

$ 11145 plus 2972 of excess over $ 10000

$ 26065 plus 3715 of excess over $ 15000

$ 44580 plus 4457 of excess over $ 20000

$ 133720 plus 5201 of excess over $ 40000

$ 341760 plus 5943 of excess over $ 80000

$ 460620 plus 69 of excess over $ 100000

$ 1150620 plus 75 of excess over $ 200000

1998 Ohio tax rate after reduction

673 of Ohio taxable income

$ 3365 plus 1347 of excess over $ 5000

$ 10100 plus 2694 of excess over $ 10000

$ 23570 plus 3368 of excess over $ 15000

$ 40410 plus 4040 of excess over $ 20000

$ 121210 plus 4715 of excess over $ 40000

$ 309810 plus 5388 of excess over $ 80000

$ 417570 plus 6255 of excess over $ 100000

$ 1043070 plus 6799 of excess over $ 200000

32

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 1998 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 your county board ofnumbers elections

ADAMS COUNTY Adams CountyOhio Valley Local SD 0101

ALLEN COUNTY 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 Ashland City SD 0301 Hillsdale Local SD 0302

Loudonville-Perrysville Ex Vil SD 0303 Mapleton Local SD 0304

ASHTABULA COUNTY 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 Alexander Local SD 0501 Athens City SD 0502 Federal Hocking Local SD 0503 Nelsonville-York City SD 0504 Trimble Local SD 0505

AUGLAIZE COUNTY 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 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 Eastern Local SD 0801 Fayetteville-Perry Local SD 0802 Georgetown Ex Vil SD 0803 Ripley Union Lewis Huntington Local SD 0804 Western Brown Local SD 0805

BUTLER COUNTY Edgewood City SD 0901 Fairfield City SD 0902 Hamilton City SD 0903 Lakota Local SD 0904

Madison Local SD 0905 MiddletownMonroe City SD 0906

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

CARROLL COUNTY Brown Local SD 1001 Carrollton Ex Vil SD 1002

CHAMPAIGN COUNTY 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 Mad River-Green Local SD 1201 Northeastern Local SD 1203 Northwestern Local SD 1204

Southeastern Local SD 1205 Springfield City SD 1206 Clark-Shawnee Local SD 1207 Tecumseh Local SD 1202

CLERMONT COUNTY 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 Blanchester Local SD 1401 Clinton-Massie Local SD 1402 East Clinton Local SD 1403 Wilmington City SD 1404

COLUMBIANA COUNTY 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 Coshocton City SD 1601 Ridgewood Local SD 1602 River View Local SD 1603

CRAWFORD COUNTY 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 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 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 Ayersville Local SD 2001

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

Northeastern Local SD 2005

DELAWARE COUNTY Big Walnut Local SD 2101 Buckeye Valley Local SD 2102

Delaware City SD 2103 Olentangy Local SD 2104

ERIE COUNTY 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 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 Miami Trace Local SD 2401 Washington Court House City SD 2402

FRANKLIN COUNTY 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 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

School district income tax in effect for 1998

33

GALLIA COUNTY Gallia County Local SD 2701 Gallipolis City SD 2702

GEAUGA COUNTY 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 Beavercreek City SD 2901

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

Sugarcreek Local SD 2905 Xenia City SD2906

Yellow Springs Ex Vil SD 2907

GUERNSEY COUNTY Cambridge City SD3001 East Guernsey Local SD3002 Rolling Hills Local SD 3003

HAMILTON COUNTY Cincinnati City SD3101 Deer Park Community City SD3102 Finneytown Local SD 3103 Forest Hills Local SD 3104 Indian Hill Ex Vil SD 3106 Lockland City SD 3107 Loveland City SD 3108 Madeira City SD 3109 Mariemont City SD3110 Mount Healthy City SD3111 North College Hill City SD 3112 Northwest Local SD 3113 Norwood City SD 3114 Oak Hills Local SD3115 Princeton City SD 3116 Reading Community City SD3117 Southwest Local SD 3118 St Bernard-Elmwood Place City SD 3119 Sycamore Community City SD 3120 Three Rivers Local SD 3121 Winton Woods City SD3105

Wyoming City SD 3122

HANCOCK COUNTY Arcadia Local SD 3201

Arlington Local SD3202 Cory-Rawson Local SD3203

Findlay City SD 3204 Liberty-Benton Local SD 3205 McComb Local SD 3206

Van Buren Local SD3207 Vanlue Local SD3208

HARDIN COUNTY Ada Ex Vil SD3301 Hardin Northern Local SD 3302 Kenton City SD3303 Ridgemont Local SD 3304

Riverdale Local SD3305 Upper Scioto Valley Local SD 3306

HARRISON COUNTY Conotton Valley Union Local SD 3401 Harrison Hills City SD 3402

HENRY COUNTY Holgate Local SD 3501 Liberty Center Local SD3502

Napoleon Area City SD3503 Patrick Henry Local SD3504

HIGHLAND COUNTY Bright Local SD3601 Fairfield Local SD 3602 Greenfield Ex Vil SD 3603

Hillsboro City SD 3604 Lynchburg-Clay Local SD3605

HOCKING COUNTY Logan-Hocking Local SD3701

HOLMES COUNTY East Holmes Local SD3801 West Holmes Local SD 3802

HURON COUNTY Bellevue City SD 3901 Monroeville Local SD 3902

New London Local SD 3903 Norwalk City SD 3904 South Central Local SD3905 Western Reserve Local SD3906

Willard City SD 3907

JACKSON COUNTY Jackson City SD4001 Oak Hill Union Local SD 4002 Wellston City SD4003

JEFFERSON COUNTY Buckeye Local SD 4101 Edison Local SD 4102 Indian Creek Local SD 4103 Steubenville City SD 4104 Toronto City SD 4105

KNOX COUNTY Centerburg Local SD 4201 Danville Local SD 4202

East Knox Local SD 4203 Fredericktown Local SD4204 Mount Vernon City SD4205 LAKE COUNTY Fairport Harbor Ex Vil SD 4301 Kirtland Local SD4302 Madison Local SD 4303 Mentor Ex Vil SD4304 Painesville City Local SD4305 Painesville Township Local SD 4306 Perry Local SD 4307 Wickliffe City SD 4308 Willoughby-Eastlake City SD 4309

LAWRENCE COUNTY Chesapeake Union Ex Vil SD 4401 Dawson-Bryant Local SD4402 Fairland Local SD4403 Ironton City SD4404 Rock Hill Local SD 4405 South Point Local SD 4406 Symmes Valley Local SD4407

LICKING COUNTY Granville Ex Vil SD 4501 Heath City SD4502 Johnstown-Monroe Local SD 4503 Lakewood Local SD 4504 Licking Heights Local SD 4505

Licking Valley Local SD4506 Newark City SD 4507

North Fork Local SD 4508 Northridge Local SD 4509 Southwest Licking Local SD4510

LOGAN COUNTY Bellefontaine City SD4601 Benjamin Logan Local SD 4602 Indian Lake Local SD4603

Riverside Local SD4604

LORAIN COUNTY Amherst Ex Vil SD4701 Avon Lake City SD 4702 Avon Local SD 4703 Clearview Local SD4704 Columbia Local SD 4705 Elyria City SD4706 Firelands Local SD 4707 Keystone Local SD 4708 Lorain City SD4709 Midview Local SD4710 North Ridgeville City SD 4711

Oberlin City SD 4712 Sheffield-Sheffield Lake City SD4713

Wellington Ex Vil SD4715

LUCAS COUNTY Anthony Wayne Local SD4801 Maumee City SD 4802 Oregon City SD 4803 Ottawa Hills Local SD4804 Springfield Local SD 4805 Sylvania City SD 4806 Toledo City SD 4807 Washington Local SD4808

School district income tax in effect for 1998

MADISON COUNTY Jefferson Local SD 4901

Jonathan Alder Local SD4902 London City SD4903 Madison-Plains Local SD 4904

MAHONING COUNTY Austintown Local SD 5001 Boardman Local SD 5002 Campbell City SD5003 Canfield Local SD 5004 Jackson-Milton Local SD 5005 Lowellville Local SD5006 Poland Local SD 5007 Sebring Local SD5008 South Range Local SD 5009 Springfield Local SD 5010 Struthers City SD5011 West Branch Local SD 5012 Western Reserve Local SD5013 Youngstown City SD5014

MARION COUNTY Elgin Local SD 5101 Marion City SD5102 Pleasant Local SD5103 Ridgedale Local SD5104 River Valley Local SD 5105

MEDINA COUNTY Black River Local SD5201 Brunswick City SD 5202 Buckeye Local SD 5203 Cloverleaf Local SD 5204 Highland Local SD 5205 Medina City SD 5206 Wadsworth City SD5207

MEIGS COUNTY Eastern Local SD 5301 Meigs Local SD 5302 Southern Local SD5303

MERCER COUNTY Celina City SD5401 Coldwater Ex Vil SD5402 Fort Recovery Local SD 5406

Marion Local SD 5403 Parkway Local SD 5405

St Henry Consolidated Local SD 5407

MIAMI COUNTY Bethel Local SD5501

Bradford Ex Vil SD 5502 Covington Ex Vil SD5503 Miami East Local SD 5504

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

Tipp City Ex Vil SD 5508 Troy City SD5509

MONROE COUNTY Switzerland of Ohio Local SD 5601

MONTGOMERY COUNTY Brookville Local SD 5701 Centerville City SD5702 Dayton City SD5703 Huber Heights City SD5715 Jefferson Township Local SD 5704 Kettering City SD 5705 Mad River Local SD5706 Miamisburg City SD5707

New Lebanon Local SD 5708 Northmont City SD5709 Northridge Local SD5710 Oakwood City SD5711 Trotwood-Madison City SD 5712

Valley View Local SD5713 Vandalia-Butler City SD5714 West Carrollton City SD5716

MORGAN COUNTY Morgan Local SD 5801

MORROW COUNTY Cardington-Lincoln Local SD 5901

Highland Local SD 5902 Mount Gilead Ex Vil SD 5903 Northmor Local SD 5904

34

MUSKINGUM COUNTY East Muskingum Local SD6001 Franklin Local SD6002 Maysville Local SD 6003 Tri-Valley Local SD 6004 West Muskingum Local SD 6005 Zanesville City SD6006

NOBLE COUNTY Caldwell Ex Vil SD 6101 Noble Local SD 6102

OTTAWA COUNTY Benton-Carroll-Salem Local SD6201 Danbury Local SD 6202 Genoa Area Local SD6203 Middle Bass Local SD6204 North Bass Local SD 6205 Port Clinton City SD6206 Put-In-Bay Local SD 6207

PAULDING COUNTY Antwerp Local SD 6301 Paulding Ex Vil SD 6302 Wayne Trace Local SD6303

PERRY COUNTY Crooksville Ex Vil SD6401 New Lexington City SD 6402 Northern Local SD6403 Southern Local SD6404

PICKAWAY COUNTY Circleville City SD 6501 Logan Elm Local SD 6502

Teays Valley Local SD6503 Westfall Local SD6504

PIKE COUNTY Eastern Local SD 6601 Scioto Valley Local SD 6602 Waverly City SD6603 Western Local SD6604

PORTAGE COUNTY Aurora City SD 6701 Crestwood Local SD6702 Field Local SD6703 James A Garfield Local SD 6704 Kent City SD6705 Ravenna City SD 6706 Rootstown Local SD6707 Southeast Local SD6708 Streetsboro City SD 6709 Waterloo Local SD 6710 Windham Ex Vil SD6711

PREBLE COUNTY College Corner Local SD 6801

National Trail Local SD 6802 Eaton City SD 6803 Preble Shawnee Local SD 6804

Twin Valley Community Local SD6805 Tri-County North Local SD6806

PUTNAM COUNTY Columbus Grove Local SD6901 Continental Local SD 6902

Jennings Local SD 6903 Kalida Local SD 6904

Leipsic Local SD 6905 Miller City-New Cleveland Local SD 6906 Ottawa-Glandorf Local SD6907

Ottoville Local SD6908 Pandora-Gilboa Local SD6909

RICHLAND COUNTY Clear Fork Valley Local SD 7001 Crestview Local SD7002 Lexington Local SD7003 Lucas Local SD7004 Madison Local SD 7005 Mansfield City SD 7006 Ontario Local SD7009

Plymouth Local SD7007 Shelby City SD 7008

ROSS COUNTY Adena Local SD7101 Chillicothe City SD7102 Huntington Local SD7103 Paint Valley Local SD 7104

Scioto Valley Local SD 7105 Union-Scioto Local SD7106 Zane Trace Local SD 7107

SANDUSKY COUNTY Clyde-Green Springs Ex Vil SD7201

Fremont City SD7202 Gibsonburg Ex Vil SD7203 Lakota Local SD 7204 Woodmore Local SD 7205

SCIOTO COUNTY Bloom-Vernon Local SD7301 Clay Local SD7302 Green Local SD 7303 Minford Local SD7304 New Boston Local SD 7305 Northwest Local SD 7306 Portsmouth City SD7307 Valley Local SD 7308 Washington-Nile Local SD7309 Wheelersburg Local SD7310

SENECA COUNTY Bettsville Local SD7401

Fostoria City SD 7402 Hopewell-Loudon Local SD7403

New Riegel Local SD 7404 Old Fort Local SD 7405 Seneca East Local SD7406 Tiffin City SD 7407

SHELBY COUNTY Anna Local SD 7501

Botkins Local SD7502 Fairlawn Local SD7503 Fort Loramie Local SD7504 Hardin-Houston Local SD 7505

Jackson Center Local SD7506 Russia Local SD 7507

Sidney City SD 7508

STARK COUNTY Alliance City SD7601 Canton City SD7602 Canton Local SD7603 Fairless Local SD7604 Jackson Local SD 7605 Lake Local SD 7606 Louisville City SD 7607 Marlington Local SD 7608

Massillon City SD7609 Minerva Local SD7610 North Canton City SD 7611 Northwest Local SD 7612 Osnaburg Local SD7613 Perry Local SD 7614 Plain Local SD7615 Sandy Valley Local SD 7616 Tuslaw Local SD 7617

SUMMIT COUNTY Akron City SD 7701 Barberton City SD 7702 Copley-Fairlawn City SD 7703 Coventry Local SD 7704 Cuyahoga Falls City SD 7705 Green Local SD 7707 Hudson Local SD7708 Manchester Local SD 7706 Mogadore Local SD7709 Nordonia Hills City SD 7710 Norton City SD 7711 Revere Local SD7712 Springfield Local SD 7713 Stow-Munroe Falls City SD 7714 Tallmadge City SD 7715 Twinsburg City SD 7716 Woodridge Local SD 7717

TRUMBULL COUNTY Bloomfield-Mespo Local SD7801 Bristol Local SD 7802 Brookfield Local SD7803 Champion Local SD 7804 Girard City SD7807 Howland Local SD 7808 Hubbard Ex Vil SD7809 Joseph Badger Local SD7810 LaBrae Local SD 7811 Lakeview Local SD 7812 Liberty Local SD 7813

School district income tax in effect for 1998

Lordstown Local SD7814 Maplewood Local SD 7815 Mathews Local SD 7806 McDonald Local SD 7816 Newton Falls Ex Vil SD 7817 Niles City SD7818 Southington Local SD7819 Warren City SD 7820 Weathersfield Local SD7821

TUSCARAWAS COUNTY Claymont City SD7901 Dover City SD 7902 Garaway Local SD7903 Indian Valley Local SD 7904 Newcomerstown Ex Vil SD 7905 New Philadelphia City SD7906 Strasburg-Franklin Local SD7907 Tuscarawas Valley Local SD 7908

UNION COUNTY Fairbanks Local SD 8001

Marysville Ex Vil SD 8002 North Union Local SD8003

VAN WERT COUNTY Crestview Local SD8101 Lincolnview Local SD8102 Van Wert City SD8104

VINTON COUNTY Vinton County Local SD 8201

WARREN COUNTY Carlisle Local SD8301 Franklin City SD8304 Kings Local SD8303 Lebanon City SD 8305 Little Miami Local SD8306 Mason City SD 8307 Springboro Community City SD 8302 Wayne Local SD8308

WASHINGTON COUNTY Belpre City SD8401 Fort Frye Local SD 8402 Frontier Local SD 8403 Marietta City SD8404 Warren Local SD 8405 Wolf Creek Local SD 8406

WAYNE COUNTY Chippewa Local SD8501 Dalton Local SD 8502 Green Local SD 8503 North Central Local SD8504

Northwestern Local SD 8505 Orrville City SD8506 Rittman Ex Vil SD8507 Southeast Local SD8508 Triway Local SD8509 Wooster City SD8510

WILLIAMS COUNTY Bryan City SD8601

Edgerton Local SD 8602 Edon-Northwest Local SD8603 Millcreek-West Unity Local SD8604 Montpelier Ex Vil SD8605 North Central Local SD8606

Stryker Local SD 8607

WOOD COUNTY Bowling Green City SD8701

Eastwood Local SD 8702 Elmwood Local SD8703

Lake Local SD 8704 North Baltimore Local SD8705 Northwood Local SD8706 Otsego Local SD8707

Perrysburg Ex Vil SD 8708 Rossford Ex Vil SD 8709

WYANDOT COUNTY Carey Ex Vil SD 8801

Mohawk Local SD8802 Upper Sandusky Ex Vil SD8803

35

To Determine the School District of Residence

COUNTY BOARD OF ELECTIONS

Adams 937-544-2633 Allen 419-223-8530 Ashland 419-282-4224 Ashtabula 440-576-6915

Athens 740-592-3201 Auglaize 419-738-9231 Belmont 740-676-1025 Brown 937-378-3008

Butler 513-887-3700 Carroll 330-627-2610 Champaign 937-652-1369 Clark 937-328-2491 2492 2604

Clermont 513-732-7275 Clinton 937-382-3537 Columbiana 330-424-1448 Coshocton 740-622-1117

Crawford 419-562-8721 Cuyahoga 216-443-3200 Darke 937-548-1835 Defiance 419-782-2906 8543

Delaware 740-368-1780 Erie 419-627-7601 Fairfield 740-687-7000 Fayette 740-335-1190

Franklin 614-462-3100 Fulton 419-335-6841 Gallia 740-446-1600 Geauga 440-285-2222 ext 5930

Greene 937-376-7470 Guernsey 740-432-2680 Hamilton 513-632-7031 Hancock 419-422-3245

Hardin 419-674-2211 Harrison 740-942-8866 Henry 419-592-7956 Highland 937-393-9961

Hocking 740-380-8683 Holmes 330-674-5921 Huron 419-668-8238 Jackson 740-286-2905

Jefferson 740-283-8522 Knox 740-397-2188 Lake 440-350-2700 Lawrence 740-532-0444

Call the County Board of Elections

COUNTY

Licking Logan Lorain Lucas

Madison Mahoning Marion Medina

Meigs Mercer Miami Monroe

Montgomery Morgan Morrow Muskingum

Noble Ottawa Paulding Perry

Pickaway Pike Portage Preble

Putnam Richland Ross Sandusky

Scioto Seneca Shelby Stark

Summit Trumbull Tuscarawas Union

Van Wert Vinton Warren Washington

Wayne Williams Wood Wyandot

BOARD OF ELECTIONS

740-349-8683 937-599-7255 440-244-3186 440-322-8228 419-213-4001

740-852-9424 330-783-2474 740-387-9631 330-722-9278

740-992-2697 419-586-2215 937-332-6926 740-472-0929

937-225-5656 740-962-3116 419-946-4026 740-455-7120

740-732-2057 419-734-6880 419-399-8230 740-342-2134

740-474-1100 8077 740-947-4512 2039 330-297-3511 937-456-8117

419-523-3343 419-774-5530 740-775-2350 419-334-6180

740-353-4178 419-447-4424 937-498-7207 330-438-8683

330-643-5200 330-369-4050 330-343-8819 937-642-2836

419-238-4192 740-596-5855 513-695-1358 740-374-6828

330-287-5480 419-636-1854 419-354-9120 419-294-1226

36 70998

n

n

I I I

I I I I

I I I I I I

I I I I I I I I

I I I

I I I I

I I I I

I I I I I

1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 i i 1 1 1

- 111111111111

IT-10 OHIO Information Notice 1998 For the year January 1-December 31 1998 or other taxable year beginning ________________________ 1998 and ending ________________________ 19_____

TY

PE

OR

PR

INT

TY

PE O

R P

RIN

T

Your first name Initial Last name Your social security number Filing Statusmdashcheck only one

n Single Notice

n Joint Notice

If a joint notice spousersquos first name Initial Last name Spousersquos social security number

Home address (number and street) PLACE LABEL HERE Apt No Ohio county

City town or post office state and ZIP code Ohio Public School District Number

s

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 7

I AM NOT REQUIRED TO FILE A 1998 OHIO INCOME TAX RETURN BECAUSE

1 I MOVED OUT OF THE STATE OF OHIO IN 1997 AND HAD NO INCOME IN OHIO DURING 1998

I MOVED TO ______________________________ DATE MOVED ______________________________

2 IN 1998 I WAS A RESIDENT OF ONE OF THE FOLLOWING STATES (CIRCLE STATE) KENTUCKY INDIANA WEST VIRGINIA MICHIGAN OR PENNSYLVANIA AND I 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 WE MAY ASK YOU LATER ON 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 1998

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)

OHIO IT-40P 1998PINCOME TAX PAYMENT VOUCHER Please use UPPER CASE letters to print the first three letters of

Taxpayerrsquos last name Spousersquos last name Your first name Initial Last name

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

(if joint filing)

Your Social Security Number

Spousersquos Number

(if joint filing)

Dollars Cents Return this voucher with check or money order payable to TREASURER OF STATE OF OHIO and mail to AMOUNT OF OHIO DEPrsquoT OF TAXATION PO BOX 182131 COLUMBUS OHIO 43218-2131 PAYMENT

s $

37

HOW TO GET OHIO TAX INFORMATION Do you want information by telephone - FAST FAST (Fast Answers about State Taxes) is an auto-mated phone system where you can get the status of your 1998 refund or get answers to the 23 most fre-quently asked tax questions Recorded tax information will be available 24 hours a day seven days a week

How do I use FAST to get refund information You can check on the status of your 1998 Ohio Income Tax refund by calling toll free 1-800-282-1784 You will be required to provide your social security number and your refund amount We will then tell you if your refund has been processed and when you can expect your refund Refund information will occasionally not be available due to system maintenance Refund pro-cessing takes from six to eight weeks You are limited to one refund information call every three days

Do you want to access us on the Internet Visit the State of Ohio Internet Web Site at wwwstateohustax You can get answers to the 23 most frequently asked tax questions as well as tax forms Publications Information Releases Tax Rules and Statistics

Do you want to visit us in person The addresses for our district offices are found on page 39 of this booklet

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 to a tax question If you write be sure to include your social security number Our address is found on page 39 of this booklet

How do I use FAST to answer a tax question You can listen to answers for the following 23 most frequently asked questions by calling toll free 1-800-282-1780 A pre-recorded message will follow each

Forms Information bull Where can I pick up Ohio income tax forms bull How can I get a copy of my Ohio income tax return bull What should I do if I need a paper copy of my

Telefile return

Filing Requirements bull I moved into Ohio last year How do I file bull How can I get an extension of time to file my Ohio

income tax return bull Where do I send my Ohio income tax return bull I never received a W-2 form What do I do bull What should I do if I need to correct my Telefile

return bull What should I do if the IRS examined and changed

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

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

an Ohio return bull Can my children claim themselves on their Ohio

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

Refund Problems bull I moved since I filed my Ohio return How can I get

my refund bull My spouse passed away but my refund check has

both our names on it What should I do bull Irsquom due a refund Do I still need to file an Ohio

income tax return bull Irsquove either lost my refund check or it was stolen

What should I do

Payment Information bull Why was my Ohio withholding disallowed bull Should I file my Ohio income tax return even though

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

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

income taxes bull Can I pay my taxes with a credit card

Ohio School District Information bull How do I find out what school district I live in bull What do I do if my employer mistakenly withheld

Ohio school district income tax

38

ii11imi111 11111 11 11 111 1

0

TAXPAYER ASSISTANCE

By Internet STATE OF OHIO INTERNET WEBSITE

Tax Forms Instructions wwwstateohustax FAST Tax Questions

By Phone TOLL FREE TELEPHONE NUMBERS

Toll Free 24 Hour Refund Hotline 1-800-282-1784 Toll Free Form Requests 1-800-282-1782 Toll Free Tax Questions 1-800-282-1780

Walk-in Ohio Department of Taxation District Office Locations Walk-in services are available at all office locations Monday through Friday 800 am to 500 pm

AKRON DISTRICT OFFICE CINCINNATI DISTRICT OFFICE CLEVELAND DISTRICT OFFICE 161 South High Street 900 Dalton Avenue at West 8th Street 615 West Superior Avenue Suite 501 Cincinnati Ohio 45203-1171 Fifth Floor Room 570 Akron Ohio 44308-1600 Cleveland Ohio 44113-1891

COLUMBUS DISTRICT OFFICE DAYTON DISTRICT OFFICE LIMA DISTRICT OFFICE 1880 East Dublin-Granville Road Centre City Offices 1303 Bellefontaine Avenue Columbus Ohio 43229-3529 15 East Fourth Street Room 510 Lima Ohio 45804-3199

Dayton Ohio 45402-2162

TOLEDO DISTRICT OFFICE YOUNGSTOWN DISTRICT OFFICE ZANESVILLE DISTRICT OFFICE One Government Center Stambaugh Building 601 Underwood Street Suite 1400 44 Federal Plaza Central 300 Zanesville Ohio 43701-3786 Toledo Ohio 43604-2232 Youngstown Ohio 44503-1651

Written Ohio Department of Taxation Taxpayer Services Mailing address

Ohio Department of Taxation Taxpayer ServiceCentral Registration Division Taxpayer Services Response Section PO Box 182382 Columbus Ohio 43218-2382

For Deaf Hard of Hearing or Speech Impaired who use TTY or TDD only Please contact the Ohio Relay Service at 1-800-750-0750 and give the Communication Assistant the Ohio Department of Taxation telephone number that you wish to contact

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 loca-tions in your area call the Internal Revenue Service at 1-800-829-1040 If you received an Ohio andor Federal income tax pack-age in the mail take them with you when you go for help

The Ohio Department of Taxation is an Equal Opportunity Employer

39

OHIO Department of Taxation Columbus Ohio 43270

  • Untitled
    • 2
Page 14: Individual Income Tax · Individual Income Tax Forms and Instructions This booklet contains 2 copies of Form IT-1040, the standard Ohio income tax form AND Form IT-1040 EZ, the short

0

ik DIVISION OF

WILDLIFE

Natural Areas

~middotI~ - Check Us

Line 17b mdash Refundable Pass-Through Entity Credits

If you are a direct or indirect investor in a pass-through enti-ty that filed and paid Ohio tax on Form IT-4708 (Master Return for Pass-through Entities) or Form IT-1140 you should enter the amount of tax paid on your behalf Investors who claim this credit for taxes paid on their behalf must attach Federal K-1rsquos which reflect the amount of Ohio tax paid The K-1 should show the amount of the distributive share of income the amount of Ohio tax paid the legal name of the entity and the entityrsquos federal employer identification num-ber (FEIN) Enter the total of lines 17a and 17b on line 17

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 1998 Ohio tax withheld including pass-through entity tax withheld (lines 15 and 17b 1998 IT-1040) is less than both of the fol-lowingbull 90 of your 1998 Ohio income tax (line 14 1998 IT-

1040) less $300 andbull 100 of your 1997 Ohio income tax (line 14 1997 IT-

1040 or line 2 1997 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 find that you owe an interest penalty we will send you a bill mdash but see ldquolowering your interest 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 1998 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 returnbull 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

If you have an overpayment on line 20 of your 1998STOP Form IT-1040 but 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 1999) or the net amount on line 24

Line 21 and 22 mdash Wildlife and Natural Areas Checkoff

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 and conduct research projects of critical importance to wildlife populations Donations to this fund have enabled the Division of Wildlife to increase the number of nesting bald eagles reintroduce river otters peregrine falcons paddlefish and trumpeter swans With 127 animals classifed as endangered in the state and crit-ical habitat being lost to development the effort is far from fin-ished Please join us in securing a future for wildlife currently in jeop-ardy by making a donation Your financial help will benefit native wildlife and enhance the quality of life for all Ohioans

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

14

0

0

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

A donation will reduce the amount of the refundSTOP 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 nature preserves scenic rivers

and endangered species protection make your check out to Natural Areas and Preserves Special Account

bull If you want to donate to endangered wildlife species and biodiversity projects make your check out to Nongame and Endangered Wildlife 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 1999 Estimated Income Tax

You may apply part or all of your overpayment on line 20 to your 1999 Ohio Income Tax Enter on line 23 the amount of the overpayment that you want to apply to 1999 However if you want to credit your entire overpayment to 1999 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

If you move after filing your tax return and you areSTOP expecting a refund notify the Post Office serving

your old address Fill out a change of address form for the Post Office

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

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

ccedilccedil

15

0

0

Schedule AmdashAdjustments to Income Additions

Line 25 mdash Government Interest or Dividends from Other States

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

Line 26 mdash US Government ObligationsComplex Trust Income

Enter interest or dividends on obligations of the United States government that are exempt from federal taxation but not exempt from state taxation Attach an explanation Also 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 27 mdash Pass-Through Entity Addback

Add any Form IT-1140 taxes shown on your Federal K-1rsquos

Line 28 mdash Losses on Ohio Public Obligations

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

Line 29 mdash Non-qualifying Medical Savings Account Withdrawals

SEE WORKSHEET ON PAGE 18

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

Deductions Any amounts deducted on lines 31 through 43 mustSTOP be included in your Federal Adjusted Gross Income

line 1 of the Ohio Return

Line 31 mdash Federal Interest and Dividends

Enter interest income (included in line 1) from obligations issued by the United States government or its possessionster-ritories 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 list-ing Examples of interest income that are not deductible bull Interest paid by the IRS on a federal income tax refundbull 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 you were a full year resident of one of these states bull your only source of income was from wages salaries tips

or commissions and bull you did not have Ohio tax withheld

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 line 32

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 nonresident credit in Schedule D

Note Residents of these neighboring states who work in Ohio should complete Form IT-4NR and give it to their employer to stop Ohio withholding for 1999

Wages salaries tips and commissions earned bySTOP Ohio residents in these neighboring 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 the amount withheld for the other state on line 15

Line 33 mdash State or Municipal Refund

Deduct on line 33 the amount of state and municipal income tax overpayments appearing on line 10 of your Federal Form 1040

Line 34 mdash Disability and Survivorship Benefits

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 considered retirement or pension benefits and are no longer deductible (See instructions for line 46 for the proper treat-ment of retirement benefits)

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

16

0

0

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 Benefitsbull Tier I and Tier II Railroad Retirement Benefits bull Supplemental Railroad Retirement Benefits bull Dual Railroad Retirement Benefits bull Railroad Disability and Unemployment Benefits

Line 37 mdash Interest from Ohio Public and Purchase Obligations and the Gain from the Sale or Disposition of Ohio Public Obligations

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 1998 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 1997 federal income tax return In 1998 he received a reimbursement of $200 of the medical expenses from his insurance company which he reported as income on line 21 of his 1998 federal income tax return Mr Brown is entitled to deduct the $200 reimburse-ment on line 39 of his Ohio income tax return

Do not deduct on this line state or municipal incomeSTOP tax overpayments (see line 33)

Line 40 mdash Repayment of Income Reported in a Prior Year

Deduct interest income earned from Ohio Public and Purchase Obligations if the interest income is included in your Federal Adjusted Gross Income You may also deduct any gains resulting from the sale or disposition of Ohio Public 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 1998 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)

If in 1998 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 1998 federal income tax return for the amount repaid or you claimed a tax credit on your 1998 federal income tax return based upon the amount repaid and

bull The repayment has not otherwise reduced your Federal Adjusted Gross Income for 1998 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 1997 and included the bonus in his 1997 Federal Ad-justed Gross Income In 1998 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 1998 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 your 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

If you were eligible to participate in any health planSTOP maintained by your or your spousersquos employer for

any month or part of a month in 1998 amounts paid for health insurance coverage for that month cannot be used to figure this deduction

17

Self-employed Health Insurance Cost Worksheet

1 Enter the total amount you paid in 1998 for health insurance coverage for 1998 for you your spouse and dependents 1_______

2 a Enter your net profit and other earned income from your 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 27 of your Federal Form 1040 for the self-

employment tax deduction 2b_______ c Enter any amount you claimed on line 29

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 28 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 be able to deduct the amount of funds you deposit-ed into a medical savings account or the amount deposited by your employer on your behalf If filing a joint return your spouse may also be able to deduct hisher funds deposited into hisher medical savings account For 1998 the maximum amount of deposited funds you may be able to deduct is $3149 If filing a joint return each spouse may be able to deduct up to $3149 of deposited funds into hisher separate account for a maximum of $6298

Also any investment income or interest earned on the funds deposited into a medical savings account is deductible if the income is included in your Federal Adjusted Gross Income line 1 of your Ohio Form IT-1040

To determine if you are eligible for this deduction complete the medical savings account worksheet on this page

For further information please see the question ldquoWhat is a Medical Savings Account and what are the qualificationsrdquo on page 7 of this booklet

Example John and Mary Brown file a joint tax return for 1998 John contributed $2000 to his medical savings account while Mary contributed $5000 to hers Johnrsquos account earned $120 in interest and Maryrsquos earned $300 which were includ-ed in their Federal Adjusted Gross Income They would be entitled to a Medical Savings Account deduction of $5569 ($2000 for John and $3149 for Mary plus the interest income of $420)

Medical Savings Account Worksheet

1 Amount you contributed during 1998 but no more than $3149 ________

2 If joint return amount your spouse contributed during 1998 but no more than $3149 ________

3 Amount of Medical Savings Account earnings included in line 1 of your 1998 Ohio Form IT-1040 ________

4 Sub-total (add lines 1 2 and 3) ________ 5 1998 withdrawals from the account for

non-medical purposes (see note below) ________ 6 If line 5 is less than line 4 subtract line 5 from

line 4 and enter here and on line 42 of Schedule A of Form IT-1040 ________

7 If line 4 is less than line 5 subtract line 4 from line 5 and enter here and on line 29 of Schedule A of Form IT-1040 ________

Note If any prior year contribution exceeded the deductible limit for that year please contact the Ohio Department of Taxation to help you determine the amount you should enter on line 5 of this worksheet

Line 43 mdash Individual Development Account Program

You may deduct matching contributions to another personrsquos Individual Development Account when the account has been established by a County Department of Human Services This program was established for the purpose of providing match-ing funds for qualified program participants For further information about this program contact your local County Department of Human Services

Line 44 mdash Total Deductions

Enter the total of lines 31 through 43

Line 45 mdash Net Adjustments If line 30 is LARGER THAN line 44 subtract line 44 from line 30 and enter the amount on line 45 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 44 subtract line 30 from line 44 and enter the difference on line 45 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

18

0

0

Schedule BmdashCredits Line 46 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 47 mdash Senior Citizen Credit

You may claim a $50 credit if you were 65 years of age or older prior to January 1 1999 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

Line 48 mdash Lump Sum Distribution Credit

This credit is available only to individuals 65 years of age or older before January 1 1999 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

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 1999 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

If you take this credit you cannot take the $50 STOP Senior Citizenrsquos Credit on this yearrsquos return or any

future yearrsquos return

Line 49 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

If line 3 on the front of the Ohio Form IT-1040 is STOP $40000 or more yoursquore not entitled to this credit

1998 Child and Dependent Care Worksheet

A Enter the amount of Federal Child and Dependent Care Credit shown on your Federal Form 1040A line 26 or your Federal Form 1040 line 41 A$________

B If line 3 of your Ohio IT-1040 is less than $20000 enter 100 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 49 (schedule B) on the back of Form IT-1040 C$________

19

0

Line 50 mdash Lump Sum Retirement Income Credit

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 1998 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 page 39 of this booklet

Line 51 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

Such training qualifies for this credit only if you canSTOP 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

1998 Job Training Credit Worksheet

1 Enter the amount you paid during 1997 and 1998 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 51 Schedule B on the 1997 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 51 of Ohio Form IT-1040

Line 52 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 The max-imum credit is $50 (for single or married separate filers) and $100 (for married filing joint returns if both spouses made contributions of $50 or more) regardless of the amount of the contribution

You can claim the credit on the back of Form IT-1040 line 52

Line 53 mdash Total Credits Enter the total of lines 46 through 52 on line 53 and on line 7 on the front of the return

20

0

Schedule CmdashResident Credit Line 54

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 57 or 57a

Enter the portion of Ohio Adjusted Gross Income from line 3 that is subjected to tax 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

Do not include wages salaries tips or commissionsSTOP 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 55

Enter Ohio Adjusted Gross Income from line 3

Line 56 Divide 54 by line 55

Line 57 Multiply line 56 by the amount on line 12 on the front of the return Enter the amount on line 57

Line 57a Enter the amount of 1998 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 57b Enter the smaller of line 57 or line 57a 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 1998 income tax return below line 57b 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 58

Line 58 Enter the portion of Ohio Adjusted Gross Income from line 3 that was not earned or received in Ohio

Line 59

Enter Ohio Adjusted Gross Income from line 3

Line 60 Divide line 58 by line 59

Line 61 Multiply line 60 by the amount on line 12 on the front of the return Enter the amount on line 61 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 57b and 61 on line 13

21

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax least less is

than

Tax After Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

Up to $1000 $2000 $4000 $6000

$ 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 4 500 550 4 550 600 4 600 650 5 650 700 5 700 750 5 750 800 6 800 850 6 850 900 7 900 950 7 950 1000 7

$ 0 1 1 1 2 2 2 3 3 3 4 4 4 5 5 5 6 6 6 7

$ 2000 $ 2050 $ 15 $ 14 2050 2100 15 14 2100 2150 16 14 2150 2200 16 15 2200 2250 17 15 2250 2300 17 15 2300 2350 17 16 2350 2400 18 16 2400 2450 18 16 2450 2500 18 17 2500 2550 19 17 2550 2600 19 17 2600 2650 20 18 2650 2700 20 18 2700 2750 20 18 2750 2800 21 19 2800 2850 21 19 2850 2900 21 19 2900 2950 22 20 2950 3000 22 20

$ 4000 $ 4050 $ 30 $ 27 4050 4100 30 27 4100 4150 31 28 4150 4200 31 28 4200 4250 31 28 4250 4300 32 29 4300 4350 32 29 4350 4400 33 29 4400 4450 33 30 4450 4500 33 30 4500 4550 34 30 4550 4600 34 31 4600 4650 34 31 4650 4700 35 31 4700 4750 35 32 4750 4800 35 32 4800 4850 36 32 4850 4900 36 33 4900 4950 37 33 4950 5000 37 33

$ 6000 $ 6050 $ 52 $ 47 6050 6100 53 48 6100 6150 54 49 6150 6200 55 49 6200 6250 55 50 6250 6300 56 51 6300 6350 57 51 6350 6400 58 52 6400 6450 58 53 6450 6500 59 54 6500 6550 60 54 6550 6600 61 55 6600 6650 61 56 6650 6700 62 56 6700 6750 63 57 6750 6800 64 58 6800 6850 64 58 6850 6900 65 59 6900 6950 66 60 6950 7000 66 60

$1000 $3000 $5000 $7000

$ 1000 $ 1050 $ 8 1050 1100 8 1100 1150 8 1150 1200 9 1200 1250 9 1250 1300 9 1300 1350 10 1350 1400 10 1400 1450 11 1450 1500 11 1500 1550 11 1550 1600 12 1600 1650 12 1650 1700 12 1700 1750 13 1750 1800 13 1800 1850 14 1850 1900 14 1900 1950 14 1950 2000 15

$ 7 7 8 8 8 9 9 9

10 10 10 11 11 11 12 12 12 13 13 13

$ 3000 $ 3050 $ 22 $ 20 3050 3100 23 21 3100 3150 23 21 3150 3200 24 21 3200 3250 24 22 3250 3300 24 22 3300 3350 25 22 3350 3400 25 23 3400 3450 25 23 3450 3500 26 23 3500 3550 26 24 3550 3600 27 24 3600 3650 27 24 3650 3700 27 25 3700 3750 28 25 3750 3800 28 25 3800 3850 28 26 3850 3900 29 26 3900 3950 29 26 3950 4000 30 27

$ 5000 $ 5050 $ 38 $ 34 5050 5100 38 35 5100 5150 39 35 5150 5200 40 36 5200 5250 40 37 5250 5300 41 37 5300 5350 42 38 5350 5400 43 39 5400 5450 43 39 5450 5500 44 40 5500 5550 45 41 5550 5600 46 41 5600 5650 46 42 5650 5700 47 43 5700 5750 48 43 5750 5800 49 44 5800 5850 49 45 5850 5900 50 45 5900 5950 51 46 5950 6000 52 47

$ 7000 $ 7050 $ 67 $ 61 7050 7100 68 62 7100 7150 69 62 7150 7200 69 63 7200 7250 70 64 7250 7300 71 64 7300 7350 72 65 7350 7400 72 66 7400 7450 73 66 7450 7500 74 67 7500 7550 75 68 7550 7600 75 68 7600 7650 76 69 7650 7700 77 70 7700 7750 78 70 7750 7800 78 71 7800 7850 79 72 7850 7900 80 72 7900 7950 81 73 7950 8000 81 74

OHIO TAX TABLES FOR 1998 ONLY 22

$9000

$16000 $19000

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$8000 $11000 $14000 $17000

$ 8000 $ 8050 $ 82 $ 74 8050 8100 83 75 8100 8150 84 76 8150 8200 84 76 8200 8250 85 77 8250 8300 86 78 8300 8350 87 78 8350 8400 87 79 8400 8450 88 80 8450 8500 89 80 8500 8550 90 81 8550 8600 90 82 8600 8650 91 82 8650 8700 92 83 8700 8750 93 84 8750 8800 93 84 8800 8850 94 85 8850 8900 95 86 8900 8950 95 87 8950 9000 96 87

$11000 $11050 $ 142 $ 129 11050 11100 143 130 11100 11150 145 131 11150 11200 146 133 11200 11250 148 134 11250 11300 149 135 11300 11350 151 137 11350 11400 152 138 11400 11450 154 139 11450 11500 155 141 11500 11550 157 142 11550 11600 158 143 11600 11650 160 145 11650 11700 161 146 11700 11750 163 147 11750 11800 164 149 11800 11850 166 150 11850 11900 167 152 11900 11950 169 153 11950 12000 170 154

$14000 $14050 $ 231 $ 209 14050 14100 233 211 14100 14150 234 212 14150 14200 236 213 14200 14250 237 215 14250 14300 239 216 14300 14350 240 218 14350 14400 241 219 14400 14450 243 220 14450 14500 244 222 14500 14550 246 223 14550 14600 247 224 14600 14650 249 226 14650 14700 250 227 14700 14750 252 228 14750 14800 253 230 14800 14850 255 231 14850 14900 256 232 14900 14950 258 234 14950 15000 259 235

$17000 $17050 $ 335 $ 304 17050 17100 337 306 17100 17150 339 307 17150 17200 341 309 17200 17250 343 311 17250 17300 345 312 17300 17350 346 314 17350 17400 348 316 17400 17450 350 317 17450 17500 352 319 17500 17550 354 321 17550 17600 356 322 17600 17650 358 324 17650 17700 359 326 17700 17750 361 327 17750 17800 363 329 17800 17850 365 331 17850 17900 367 333 17900 17950 369 334 17950 18000 371 336

$9000 $12000 $15000 $18000

$ 9000 $ 9050 $ 97 $ 88 9050 9100 98 89 9100 9150 98 89 9150 9200 99 90 9200 9250 100 91 9250 9300 101 91 9300 9350 101 92 9350 9400 102 93 9400 9450 103 93 9450 9500 104 94 9500 9550 104 95 9550 9600 105 95 9600 9650 106 96 9650 9700 107 97 9700 9750 107 97 9750 9800 108 98 9800 9850 109 99 9850 9900 110 99 9900 9950 110 100 9950 10000 111 101

$12000 $12050 $ 172 $ 156 12050 12100 173 157 12100 12150 175 158 12150 12200 176 160 12200 12250 178 161 12250 12300 179 162 12300 12350 181 164 12350 12400 182 165 12400 12450 184 166 12450 12500 185 168 12500 12550 187 169 12550 12600 188 170 12600 12650 190 172 12650 12700 191 173 12700 12750 193 174 12750 12800 194 176 12800 12850 195 177 12850 12900 197 178 12900 12950 198 180 12950 13000 200 181

$15000 $15050 $ 261 $ 237 15050 15100 263 238 15100 15150 265 240 15150 15200 267 242 15200 15250 268 243 15250 15300 270 245 15300 15350 272 247 15350 15400 274 248 15400 15450 276 250 15450 15500 278 252 15500 15550 280 253 15550 15600 281 255 15600 15650 283 257 15650 15700 285 258 15700 15750 287 260 15750 15800 289 262 15800 15850 291 263 15850 15900 293 265 15900 15950 294 267 15950 16000 296 269

$18000 $18050 $ 372 $ 338 18050 18100 374 339 18100 18150 376 341 18150 18200 378 343 18200 18250 380 344 18250 18300 382 346 18300 18350 384 348 18350 18400 385 349 18400 18450 387 351 18450 18500 389 353 18500 18550 391 354 18550 18600 393 356 18600 18650 395 358 18650 18700 397 359 18700 18750 398 361 18750 18800 400 363 18800 18850 402 365 18850 18900 404 366 18900 18950 406 368 18950 19000 408 370

$10000 $13000 $16000 $19000

$10000 $10050 $ 112 $ 102 10050 10100 114 103 10100 10150 115 104 10150 10200 117 106 10200 10250 118 107 10250 10300 120 108 10300 10350 121 110 10350 10400 123 111 10400 10450 124 112 10450 10500 126 114 10500 10550 127 115 10550 10600 129 116 10600 10650 130 118 10650 10700 132 119 10700 10750 133 121 10750 10800 134 122 10800 10850 136 123 10850 10900 137 125 10900 10950 139 126 10950 11000 140 127

$13000 $13050 $ 201 $ 182 13050 13100 203 184 13100 13150 204 185 13150 13200 206 187 13200 13250 207 188 13250 13300 209 189 13300 13350 210 191 13350 13400 212 192 13400 13450 213 193 13450 13500 215 195 13500 13550 216 196 13550 13600 218 197 13600 13650 219 199 13650 13700 221 200 13700 13750 222 201 13750 13800 224 203 13800 13850 225 204 13850 13900 227 205 13900 13950 228 207 13950 14000 230 208

$16000 $16050 $ 298 $ 270 16050 16100 300 272 16100 16150 302 274 16150 16200 304 275 16200 16250 306 277 16250 16300 307 279 16300 16350 309 280 16350 16400 311 282 16400 16450 313 284 16450 16500 315 285 16500 16550 317 287 16550 16600 319 289 16600 16650 320 290 16650 16700 322 292 16700 16750 324 294 16750 16800 326 295 16800 16850 328 297 16850 16900 330 299 16900 16950 332 301 16950 17000 333 302

$19000 $19050 $ 410 $ 371 19050 19100 411 373 19100 19150 413 375 19150 19200 415 376 19200 19250 417 378 19250 19300 419 380 19300 19350 421 381 19350 19400 423 383 19400 19450 424 385 19450 19500 426 386 19500 19550 428 388 19550 19600 430 390 19600 19650 432 391 19650 19700 434 393 19700 19750 436 395 19750 19800 437 397 19800 19850 439 398 19850 19900 441 400 19900 19950 443 402 19950 20000 445 403

OHIO TAX TABLES FOR 1998 ONLY 23

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$20000 $22000 $24000 $26000

$20000 $20050 $ 447 $ 405 20050 20100 449 407 20100 20150 451 409 20150 20200 454 411 20200 20250 456 413 20250 20300 458 415 20300 20350 460 417 20350 20400 463 419 20400 20450 465 421 20450 20500 467 423 20500 20550 469 425 20550 20600 471 427 20600 20650 474 429 20650 20700 476 431 20700 20750 478 433 20750 20800 480 435 20800 20850 483 437 20850 20900 485 439 20900 20950 487 441 20950 21000 489 443

$22000 $22050 $ 536 $ 486 22050 22100 538 488 22100 22150 541 490 22150 22200 543 492 22200 22250 545 494 22250 22300 547 496 22300 22350 549 498 22350 22400 552 500 22400 22450 554 502 22450 22500 556 504 22500 22550 558 506 22550 22600 561 508 22600 22650 563 510 22650 22700 565 512 22700 22750 567 514 22750 22800 569 516 22800 22850 572 518 22850 22900 574 520 22900 22950 576 522 22950 23000 578 524

$24000 $24050 $ 625 $ 567 24050 24100 627 569 24100 24150 630 571 24150 24200 632 573 24200 24250 634 575 24250 24300 636 577 24300 24350 639 579 24350 24400 641 581 24400 24450 643 583 24450 24500 645 585 24500 24550 647 587 24550 24600 650 589 24600 24650 652 591 24650 24700 654 593 24700 24750 656 595 24750 24800 659 597 24800 24850 661 599 24850 24900 663 601 24900 24950 665 603 24950 25000 668 605

$26000 $26050 $ 714 $ 648 26050 26100 717 650 26100 26150 719 652 26150 26200 721 654 26200 26250 723 656 26250 26300 725 658 26300 26350 728 660 26350 26400 730 662 26400 26450 732 664 26450 26500 734 666 26500 26550 737 668 26550 26600 739 670 26600 26650 741 672 26650 26700 743 674 26700 26750 746 676 26750 26800 748 678 26800 26850 750 680 26850 26900 752 682 26900 26950 754 684 26950 27000 757 686

$21000 $23000 $25000 $27000

$21000 $21050 $ 491 $ 446 21050 21100 494 448 21100 21150 496 450 21150 21200 498 452 21200 21250 500 454 21250 21300 503 456 21300 21350 505 458 21350 21400 507 460 21400 21450 509 462 21450 21500 512 464 21500 21550 514 466 21550 21600 516 468 21600 21650 518 470 21650 21700 520 472 21700 21750 523 474 21750 21800 525 476 21800 21850 527 478 21850 21900 529 480 21900 21950 532 482 21950 22000 534 484

$23000 $23050 $ 581 $ 526 23050 23100 583 528 23100 23150 585 530 23150 23200 587 532 23200 23250 590 534 23250 23300 592 536 23300 23350 594 538 23350 23400 596 540 23400 23450 598 542 23450 23500 601 544 23500 23550 603 547 23550 23600 605 549 23600 23650 607 551 23650 23700 610 553 23700 23750 612 555 23750 23800 614 557 23800 23850 616 559 23850 23900 619 561 23900 23950 621 563 23950 24000 623 565

$25000 $25050 $ 670 $ 607 25050 25100 672 609 25100 25150 674 611 25150 25200 676 613 25200 25250 679 615 25250 25300 681 617 25300 25350 683 619 25350 25400 685 621 25400 25450 688 623 25450 25500 690 625 25500 25550 692 627 25550 25600 694 629 25600 25650 697 631 25650 25700 699 633 25700 25750 701 635 25750 25800 703 637 25800 25850 705 639 25850 25900 708 641 25900 25950 710 643 25950 26000 712 645

$27000 $27050 $ 759 $ 688 27050 27100 761 690 27100 27150 763 692 27150 27200 766 694 27200 27250 768 696 27250 27300 770 698 27300 27350 772 700 27350 27400 775 702 27400 27450 777 704 27450 27500 779 706 27500 27550 781 708 27550 27600 783 710 27600 27650 786 712 27650 27700 788 714 27700 27750 790 716 27750 27800 792 718 27800 27850 795 720 27850 27900 797 722 27900 27950 799 724 27950 28000 801 726

OHIO TAX TABLES FOR 1998 ONLY 24

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$28000 $31000 $34000 $37000

$28000 $28050 $ 803 $ 728 $31000 $31050 $ 937 $ 850 $34000 $34050 $ 1071 $ 971 $37000 $37050 $ 1205 $ 1092 28050 28100 806 730 31050 31100 939 852 34050 34100 1073 973 37050 37100 1207 1094 28100 28150 808 732 31100 31150 942 854 34100 34150 1075 975 37100 37150 1209 1096 28150 28200 810 734 31150 31200 944 856 34150 34200 1078 977 37150 37200 1211 1098 28200 28250 812 736 31200 31250 946 858 34200 34250 1080 979 37200 37250 1214 1100 28250 28300 815 738 31250 31300 948 860 34250 34300 1082 981 37250 37300 1216 1102 28300 28350 817 740 31300 31350 951 862 34300 34350 1084 983 37300 37350 1218 1104 28350 28400 819 742 31350 31400 953 864 34350 34400 1086 985 37350 37400 1220 1106 28400 28450 821 744 31400 31450 955 866 34400 34450 1089 987 37400 37450 1222 1108 28450 28500 824 746 31450 31500 957 868 34450 34500 1091 989 37450 37500 1225 1110 28500 28550 826 749 31500 31550 959 870 34500 34550 1093 991 37500 37550 1227 1112 28550 28600 828 751 31550 31600 962 872 34550 34600 1095 993 37550 37600 1229 1114 28600 28650 830 753 31600 31650 964 874 34600 34650 1098 995 37600 37650 1231 1116 28650 28700 832 755 31650 31700 966 876 34650 34700 1100 997 37650 37700 1234 1118 28700 28750 835 757 31700 31750 968 878 34700 34750 1102 999 37700 37750 1236 1120 28750 28800 837 759 31750 31800 971 880 34750 34800 1104 1001 37750 37800 1238 1122 28800 28850 839 761 31800 31850 973 882 34800 34850 1107 1003 37800 37850 1240 1124 28850 28900 841 763 31850 31900 975 884 34850 34900 1109 1005 37850 37900 1242 1126 28900 28950 844 765 31900 31950 977 886 34900 34950 1111 1007 37900 37950 1245 1128 28950 29000 846 767 31950 32000 980 888 34950 35000 1113 1009 37950 38000 1247 1130

$29000 $32000 $35000 $38000

$29000 $29050 $ 848 $ 769 $32000 $32050 $ 982 $ 890 $35000 $35050 $ 1115 $ 1011 $38000 $38050 $ 1249 $ 1132 29050 29100 850 771 32050 32100 984 892 35050 35100 1118 1013 38050 38100 1251 1134 29100 29150 853 773 32100 32150 986 894 35100 35150 1120 1015 38100 38150 1254 1136 29150 29200 855 775 32150 32200 988 896 35150 35200 1122 1017 38150 38200 1256 1138 29200 29250 857 777 32200 32250 991 898 35200 35250 1124 1019 38200 38250 1258 1140 29250 29300 859 779 32250 32300 993 900 35250 35300 1127 1021 38250 38300 1260 1142 29300 29350 861 781 32300 32350 995 902 35300 35350 1129 1023 38300 38350 1263 1144 29350 29400 864 783 32350 32400 997 904 35350 35400 1131 1025 38350 38400 1265 1146 29400 29450 866 785 32400 32450 1000 906 35400 35450 1133 1027 38400 38450 1267 1148 29450 29500 868 787 32450 32500 1002 908 35450 35500 1136 1029 38450 38500 1269 1150 29500 29550 870 789 32500 32550 1004 910 35500 35550 1138 1031 38500 38550 1271 1153 29550 29600 873 791 32550 32600 1006 912 35550 35600 1140 1033 38550 38600 1274 1155 29600 29650 875 793 32600 32650 1008 914 35600 35650 1142 1035 38600 38650 1276 1157 29650 29700 877 795 32650 32700 1011 916 35650 35700 1144 1037 38650 38700 1278 1159 29700 29750 879 797 32700 32750 1013 918 35700 35750 1147 1039 38700 38750 1280 1161 29750 29800 881 799 32750 32800 1015 920 35750 35800 1149 1041 38750 38800 1283 1163 29800 29850 884 801 32800 32850 1017 922 35800 35850 1151 1043 38800 38850 1285 1165 29850 29900 886 803 32850 32900 1020 924 35850 35900 1153 1045 38850 38900 1287 1167 29900 29950 888 805 32900 32950 1022 926 35900 35950 1156 1047 38900 38950 1289 1169 29950 30000 890 807 32950 33000 1024 928 35950 36000 1158 1049 38950 39000 1292 1171

$30000 $33000 $36000 $39000

$30000 $30050 $ 893 $ 809 $33000 $33050 $ 1026 $ 930 $36000 $36050 $ 1160 $ 1052 $39000 $39050 $ 1294 $ 1173 30050 30100 895 811 33050 33100 1029 932 36050 36100 1162 1054 39050 39100 1296 1175 30100 30150 897 813 33100 33150 1031 934 36100 36150 1164 1056 39100 39150 1298 1177 30150 30200 899 815 33150 33200 1033 936 36150 36200 1167 1058 39150 39200 1300 1179 30200 30250 902 817 33200 33250 1035 938 36200 36250 1169 1060 39200 39250 1303 1181 30250 30300 904 819 33250 33300 1037 940 36250 36300 1171 1062 39250 39300 1305 1183 30300 30350 906 821 33300 33350 1040 942 36300 36350 1173 1064 39300 39350 1307 1185 30350 30400 908 823 33350 33400 1042 944 36350 36400 1176 1066 39350 39400 1309 1187 30400 30450 910 825 33400 33450 1044 946 36400 36450 1178 1068 39400 39450 1312 1189 30450 30500 913 827 33450 33500 1046 948 36450 36500 1180 1070 39450 39500 1314 1191 30500 30550 915 829 33500 33550 1049 951 36500 36550 1182 1072 39500 39550 1316 1193 30550 30600 917 831 33550 33600 1051 953 36550 36600 1185 1074 39550 39600 1318 1195 30600 30650 919 833 33600 33650 1053 955 36600 36650 1187 1076 39600 39650 1320 1197 30650 30700 922 835 33650 33700 1055 957 36650 36700 1189 1078 39650 39700 1323 1199 30700 30750 924 837 33700 33750 1058 959 36700 36750 1191 1080 39700 39750 1325 1201 30750 30800 926 839 33750 33800 1060 961 36750 36800 1193 1082 39750 39800 1327 1203 30800 30850 928 841 33800 33850 1062 963 36800 36850 1196 1084 39800 39850 1329 1205 30850 30900 930 843 33850 33900 1064 965 36850 36900 1198 1086 39850 39900 1332 1207 30900 30950 933 845 33900 33950 1066 967 36900 36950 1200 1088 39900 39950 1334 1209 30950 31000 935 847 33950 34000 1069 969 36950 37000 1202 1090 39950 40000 1336 1211

OHIO TAX TABLES FOR 1998 ONLY 25

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$40000 $42000 $44000 $46000

$40000 $40050 $ 1339 $ 1213 $42000 $42050 $ 1443 $ 1308 $44000 $44050 $ 1547 $ 1402 $46000 $46050 $ 1651 $ 1496 40050 40100 1341 1216 42050 42100 1445 1310 44050 44100 1549 1404 46050 46100 1653 1499 40100 40150 1344 1218 42100 42150 1448 1312 44100 44150 1552 1407 46100 46150 1656 1501 40150 40200 1346 1220 42150 42200 1450 1315 44150 44200 1554 1409 46150 46200 1658 1503 40200 40250 1349 1223 42200 42250 1453 1317 44200 44250 1557 1411 46200 46250 1661 1506 40250 40300 1352 1225 42250 42300 1456 1319 44250 44300 1560 1414 46250 46300 1664 1508 40300 40350 1354 1227 42300 42350 1458 1322 44300 44350 1562 1416 46300 46350 1666 1510 40350 40400 1357 1230 42350 42400 1461 1324 44350 44400 1565 1418 46350 46400 1669 1513 40400 40450 1359 1232 42400 42450 1463 1326 44400 44450 1567 1421 46400 46450 1671 1515 40450 40500 1362 1234 42450 42500 1466 1329 44450 44500 1570 1423 46450 46500 1674 1517 40500 40550 1365 1237 42500 42550 1469 1331 44500 44550 1573 1425 46500 46550 1677 1520 40550 40600 1367 1239 42550 42600 1471 1334 44550 44600 1575 1428 46550 46600 1679 1522 40600 40650 1370 1242 42600 42650 1474 1336 44600 44650 1578 1430 46600 46650 1682 1524 40650 40700 1372 1244 42650 42700 1476 1338 44650 44700 1580 1433 46650 46700 1684 1527 40700 40750 1375 1246 42700 42750 1479 1341 44700 44750 1583 1435 46700 46750 1687 1529 40750 40800 1378 1249 42750 42800 1482 1343 44750 44800 1586 1437 46750 46800 1690 1532 40800 40850 1380 1251 42800 42850 1484 1345 44800 44850 1588 1440 46800 46850 1692 1534 40850 40900 1383 1253 42850 42900 1487 1348 44850 44900 1591 1442 46850 46900 1695 1536 40900 40950 1385 1256 42900 42950 1489 1350 44900 44950 1593 1444 46900 46950 1697 1539 40950 41000 1388 1258 42950 43000 1492 1352 44950 45000 1596 1447 46950 47000 1700 1541

$41000 $43000 $45000 $47000

$41000 $41050 $ 1391 $ 1260 $43000 $43050 $ 1495 $ 1355 $45000 $45050 $ 1599 $ 1449 $47000 $47050 $ 1703 $ 1543 41050 41100 1393 1263 43050 43100 1497 1357 45050 45100 1601 1451 47050 47100 1705 1546 41100 41150 1396 1265 43100 43150 1500 1359 45100 45150 1604 1454 47100 47150 1708 1548 41150 41200 1398 1268 43150 43200 1502 1362 45150 45200 1606 1456 47150 47200 1710 1550 41200 41250 1401 1270 43200 43250 1505 1364 45200 45250 1609 1458 47200 47250 1713 1553 41250 41300 1404 1272 43250 43300 1508 1367 45250 45300 1612 1461 47250 47300 1716 1555 41300 41350 1406 1275 43300 43350 1510 1369 45300 45350 1614 1463 47300 47350 1718 1557 41350 41400 1409 1277 43350 43400 1513 1371 45350 45400 1617 1466 47350 47400 1721 1560 41400 41450 1411 1279 43400 43450 1515 1374 45400 45450 1619 1468 47400 47450 1723 1562 41450 41500 1414 1282 43450 43500 1518 1376 45450 45500 1622 1470 47450 47500 1726 1565 41500 41550 1417 1284 43500 43550 1521 1379 45500 45550 1625 1473 47500 47550 1729 1567 41550 41600 1419 1286 43550 43600 1523 1381 45550 45600 1627 1475 47550 47600 1731 1569 41600 41650 1422 1289 43600 43650 1526 1383 45600 45650 1630 1477 47600 47650 1734 1572 41650 41700 1424 1291 43650 43700 1528 1385 45650 45700 1632 1480 47650 47700 1736 1574 41700 41750 1427 1293 43700 43750 1531 1388 45700 45750 1635 1482 47700 47750 1739 1576 41750 41800 1430 1296 43750 43800 1534 1390 45750 45800 1638 1484 47750 47800 1742 1579 41800 41850 1432 1298 43800 43850 1536 1392 45800 45850 1640 1487 47800 47850 1744 1581 41850 41900 1435 1301 43850 43900 1539 1395 45850 45900 1643 1489 47850 47900 1747 1583 41900 41950 1437 1303 43900 43950 1541 1397 45900 45950 1645 1491 47900 47950 1749 1586 41950 42000 1440 1305 43950 44000 1544 1400 45950 46000 1648 1494 47950 48000 1752 1588

OHIO TAX TABLES FOR 1998 ONLY 26

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$48000 $51000 $54000 $57000

$48000 $48050 $ 1755 $ 1590 $51000 $51050 $ 1911 $ 1732 $54000 $54050 $ 2067 $ 1873 $57000 $57050 $ 2223 $ 2015 48050 48100 1757 1593 51050 51100 1913 1734 54050 54100 2069 1876 57050 57100 2225 2017 48100 48150 1760 1595 51100 51150 1916 1737 54100 54150 2072 1878 57100 57150 2228 2020 48150 48200 1762 1598 51150 51200 1918 1739 54150 54200 2074 1880 57150 57200 2230 2022 48200 48250 1765 1600 51200 51250 1921 1741 54200 54250 2077 1883 57200 57250 2233 2024 48250 48300 1768 1602 51250 51300 1924 1744 54250 54300 2080 1885 57250 57300 2236 2027 48300 48350 1770 1605 51300 51350 1926 1746 54300 54350 2082 1888 57300 57350 2238 2029 48350 48400 1773 1607 51350 51400 1929 1748 54350 54400 2085 1890 57350 57400 2241 2031 48400 48450 1775 1609 51400 51450 1931 1751 54400 54450 2087 1892 57400 57450 2243 2034 48450 48500 1778 1612 51450 51500 1934 1753 54450 54500 2090 1895 57450 57500 2246 2036 48500 48550 1781 1614 51500 51550 1937 1756 54500 54550 2093 1897 57500 57550 2249 2038 48550 48600 1783 1616 51550 51600 1939 1758 54550 54600 2095 1899 57550 57600 2251 2041 48600 48650 1786 1619 51600 51650 1942 1760 54600 54650 2098 1902 57600 57650 2254 2043 48650 48700 1788 1621 51650 51700 1944 1763 54650 54700 2100 1904 57650 57700 2256 2045 48700 48750 1791 1623 51700 51750 1947 1765 54700 54750 2103 1906 57700 57750 2259 2048 48750 48800 1794 1626 51750 51800 1950 1767 54750 54800 2106 1909 57750 57800 2262 2050 48800 48850 1796 1628 51800 51850 1952 1770 54800 54850 2108 1911 57800 57850 2264 2053 48850 48900 1799 1631 51850 51900 1955 1772 54850 54900 2111 1913 57850 57900 2267 2055 48900 48950 1801 1633 51900 51950 1957 1774 54900 54950 2113 1916 57900 57950 2269 2057 48950 49000 1804 1635 51950 52000 1960 1777 54950 55000 2116 1918 57950 58000 2272 2060

$49000 $52000 $55000 $58000

$49000 $49050 $ 1807 $ 1638 $52000 $52050 $ 1963 $ 1779 $55000 $55050 $ 2119 $ 1921 $58000 $58050 $ 2275 $ 2062 49050 49100 1809 1640 52050 52100 1965 1781 55050 55100 2121 1923 58050 58100 2277 2064 49100 49150 1812 1642 52100 52150 1968 1784 55100 55150 2124 1925 58100 58150 2280 2067 49150 49200 1814 1645 52150 52200 1970 1786 55150 55200 2126 1928 58150 58200 2282 2069 49200 49250 1817 1647 52200 52250 1973 1789 55200 55250 2129 1930 58200 58250 2285 2071 49250 49300 1820 1649 52250 52300 1976 1791 55250 55300 2132 1932 58250 58300 2288 2074 49300 49350 1822 1652 52300 52350 1978 1793 55300 55350 2134 1935 58300 58350 2290 2076 49350 49400 1825 1654 52350 52400 1981 1796 55350 55400 2137 1937 58350 58400 2293 2078 49400 49450 1827 1656 52400 52450 1983 1798 55400 55450 2139 1939 58400 58450 2295 2081 49450 49500 1830 1659 52450 52500 1986 1800 55450 55500 2142 1942 58450 58500 2298 2083 49500 49550 1833 1661 52500 52550 1989 1803 55500 55550 2145 1944 58500 58550 2301 2086 49550 49600 1835 1664 52550 52600 1991 1805 55550 55600 2147 1946 58550 58600 2303 2088 49600 49650 1838 1666 52600 52650 1994 1807 55600 55650 2150 1949 58600 58650 2306 2090 49650 49700 1840 1668 52650 52700 1996 1810 55650 55700 2152 1951 58650 58700 2308 2093 49700 49750 1843 1671 52700 52750 1999 1812 55700 55750 2155 1954 58700 58750 2311 2095 49750 49800 1846 1673 52750 52800 2002 1814 55750 55800 2158 1956 58750 58800 2314 2097 49800 49850 1848 1675 52800 52850 2004 1817 55800 55850 2160 1958 58800 58850 2316 2100 49850 49900 1851 1678 52850 52900 2007 1819 55850 55900 2163 1961 58850 58900 2319 2102 49900 49950 1853 1680 52900 52950 2009 1822 55900 55950 2165 1963 58900 58950 2321 2104 49950 50000 1856 1682 52950 53000 2012 1824 55950 56000 2168 1965 58950 59000 2324 2107

$50000 $53000 $56000 $59000

$50000 $50050 $ 1859 $ 1685 $53000 $53050 $ 2015 $ 1826 $56000 $56050 $ 2171 $ 1968 $59000 $59050 $ 2327 $ 2109 50050 50100 1861 1687 53050 53100 2017 1829 56050 56100 2173 1970 59050 59100 2329 2111 50100 50150 1864 1689 53100 53150 2020 1831 56100 56150 2176 1972 59100 59150 2332 2114 50150 50200 1866 1692 53150 53200 2022 1833 56150 56200 2178 1975 59150 59200 2334 2116 50200 50250 1869 1694 53200 53250 2025 1836 56200 56250 2181 1977 59200 59250 2337 2119 50250 50300 1872 1697 53250 53300 2028 1838 56250 56300 2184 1979 59250 59300 2340 2121 50300 50350 1874 1699 53300 53350 2030 1840 56300 56350 2186 1982 59300 59350 2342 2123 50350 50400 1877 1701 53350 53400 2033 1843 56350 56400 2189 1984 59350 59400 2345 2126 50400 50450 1879 1704 53400 53450 2035 1845 56400 56450 2191 1987 59400 59450 2347 2128 50450 50500 1882 1706 53450 53500 2038 1847 56450 56500 2194 1989 59450 59500 2350 2130 50500 50550 1885 1708 53500 53550 2041 1850 56500 56550 2197 1991 59500 59550 2353 2133 50550 50600 1887 1711 53550 53600 2043 1852 56550 56600 2199 1994 59550 59600 2355 2135 50600 50650 1890 1713 53600 53650 2046 1855 56600 56650 2202 1996 59600 59650 2358 2137 50650 50700 1892 1715 53650 53700 2048 1857 56650 56700 2204 1998 59650 59700 2360 2140 50700 50750 1895 1718 53700 53750 2051 1859 56700 56750 2207 2001 59700 59750 2363 2142 50750 50800 1898 1720 53750 53800 2054 1862 56750 56800 2210 2003 59750 59800 2366 2144 50800 50850 1900 1722 53800 53850 2056 1864 56800 56850 2212 2005 59800 59850 2368 2147 50850 50900 1903 1725 53850 53900 2059 1866 56850 56900 2215 2008 59850 59900 2371 2149 50900 50950 1905 1727 53900 53950 2061 1869 56900 56950 2217 2010 59900 59950 2373 2152 50950 51000 1908 1730 53950 54000 2064 1871 56950 57000 2220 2012 59950 60000 2376 2154

OHIO TAX TABLES FOR 1998 ONLY 27

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$60000 $62000 $64000 $66000

$60000 $60050 $ 2379 $ 2156 $62000 $62050 $ 2483 $ 2251 $64000 $64050 $ 2587 $ 2345 $66000 $66050 $ 2691 $ 2439 60050 60100 2381 2159 62050 62100 2485 2253 64050 64100 2589 2347 66050 66100 2693 2442 60100 60150 2384 2161 62100 62150 2488 2255 64100 64150 2592 2350 66100 66150 2696 2444 60150 60200 2387 2163 62150 62200 2491 2258 64150 64200 2595 2352 66150 66200 2699 2446 60200 60250 2389 2166 62200 62250 2493 2260 64200 64250 2597 2354 66200 66250 2701 2449 60250 60300 2392 2168 62250 62300 2496 2262 64250 64300 2600 2357 66250 66300 2704 2451 60300 60350 2394 2170 62300 62350 2498 2265 64300 64350 2602 2359 66300 66350 2706 2453 60350 60400 2397 2173 62350 62400 2501 2267 64350 64400 2605 2361 66350 66400 2709 2456 60400 60450 2400 2175 62400 62450 2504 2269 64400 64450 2608 2364 66400 66450 2712 2458 60450 60500 2402 2177 62450 62500 2506 2272 64450 64500 2610 2366 66450 66500 2714 2460 60500 60550 2405 2180 62500 62550 2509 2274 64500 64550 2613 2368 66500 66550 2717 2463 60550 60600 2407 2182 62550 62600 2511 2277 64550 64600 2615 2371 66550 66600 2719 2465 60600 60650 2410 2185 62600 62650 2514 2279 64600 64650 2618 2373 66600 66650 2722 2467 60650 60700 2413 2187 62650 62700 2517 2281 64650 64700 2621 2376 66650 66700 2725 2470 60700 60750 2415 2189 62700 62750 2519 2284 64700 64750 2623 2378 66700 66750 2727 2472 60750 60800 2418 2192 62750 62800 2522 2286 64750 64800 2626 2380 66750 66800 2730 2475 60800 60850 2420 2194 62800 62850 2524 2288 64800 64850 2628 2383 66800 66850 2732 2477 60850 60900 2423 2196 62850 62900 2527 2291 64850 64900 2631 2385 66850 66900 2735 2479 60900 60950 2426 2199 62900 62950 2530 2293 64900 64950 2634 2387 66900 66950 2738 2482 60950 61000 2428 2201 62950 63000 2532 2295 64950 65000 2636 2390 66950 67000 2740 2484

$61000 $63000 $65000 $67000

$61000 $61050 $ 2431 $ 2203 $63000 $63050 $ 2535 $ 2298 $65000 $65050 $ 2639 $ 2392 $67000 $67050 $ 2743 $ 2486 61050 61100 2433 2206 63050 63100 2537 2300 65050 65100 2641 2394 67050 67100 2745 2489 61100 61150 2436 2208 63100 63150 2540 2302 65100 65150 2644 2397 67100 67150 2748 2491 61150 61200 2439 2211 63150 63200 2543 2305 65150 65200 2647 2399 67150 67200 2751 2493 61200 61250 2441 2213 63200 63250 2545 2307 65200 65250 2649 2401 67200 67250 2753 2496 61250 61300 2444 2215 63250 63300 2548 2310 65250 65300 2652 2404 67250 67300 2756 2498 61300 61350 2446 2218 63300 63350 2550 2312 65300 65350 2654 2406 67300 67350 2758 2500 61350 61400 2449 2220 63350 63400 2553 2314 65350 65400 2657 2409 67350 67400 2761 2503 61400 61450 2452 2222 63400 63450 2556 2317 65400 65450 2660 2411 67400 67450 2764 2505 61450 61500 2454 2225 63450 63500 2558 2319 65450 65500 2662 2413 67450 67500 2766 2508 61500 61550 2457 2227 63500 63550 2561 2321 65500 65550 2665 2416 67500 67550 2769 2510 61550 61600 2459 2229 63550 63600 2563 2324 65550 65600 2667 2418 67550 67600 2771 2512 61600 61650 2462 2232 63600 63650 2566 2326 65600 65650 2670 2420 67600 67650 2774 2515 61650 61700 2465 2234 63650 63700 2569 2328 65650 65700 2673 2423 67650 67700 2777 2517 61700 61750 2467 2236 63700 63750 2571 2331 65700 65750 2675 2425 67700 67750 2779 2519 61750 61800 2470 2239 63750 63800 2574 2333 65750 65800 2678 2427 67750 67800 2782 2522 61800 61850 2472 2241 63800 63850 2576 2335 65800 65850 2680 2430 67800 67850 2784 2524 61850 61900 2475 2244 63850 63900 2579 2338 65850 65900 2683 2432 67850 67900 2787 2526 61900 61950 2478 2246 63900 63950 2582 2340 65900 65950 2686 2434 67900 67950 2790 2529 61950 62000 2480 2248 63950 64000 2584 2343 65950 66000 2688 2437 67950 68000 2792 2531

OHIO TAX TABLES FOR 1998 ONLY 28

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$68000 $71000 $74000 $77000

$68000 $68050 $ 2795 $ 2533 $71000 $71050 $ 2951 $ 2675 $74000 $74050 $ 3107 $ 2816 $77000 $77050 $ 3263 $ 2958 68050 68100 2797 2536 71050 71100 2953 2677 74050 74100 3109 2819 77050 77100 3265 2960 68100 68150 2800 2538 71100 71150 2956 2680 74100 74150 3112 2821 77100 77150 3268 2963 68150 68200 2803 2541 71150 71200 2959 2682 74150 74200 3115 2823 77150 77200 3271 2965 68200 68250 2805 2543 71200 71250 2961 2684 74200 74250 3117 2826 77200 77250 3273 2967 68250 68300 2808 2545 71250 71300 2964 2687 74250 74300 3120 2828 77250 77300 3276 2970 68300 68350 2810 2548 71300 71350 2966 2689 74300 74350 3122 2831 77300 77350 3278 2972 68350 68400 2813 2550 71350 71400 2969 2691 74350 74400 3125 2833 77350 77400 3281 2974 68400 68450 2816 2552 71400 71450 2972 2694 74400 74450 3128 2835 77400 77450 3284 2977 68450 68500 2818 2555 71450 71500 2974 2696 74450 74500 3130 2838 77450 77500 3286 2979 68500 68550 2821 2557 71500 71550 2977 2699 74500 74550 3133 2840 77500 77550 3289 2981 68550 68600 2823 2559 71550 71600 2979 2701 74550 74600 3135 2842 77550 77600 3291 2984 68600 68650 2826 2562 71600 71650 2982 2703 74600 74650 3138 2845 77600 77650 3294 2986 68650 68700 2829 2564 71650 71700 2985 2706 74650 74700 3141 2847 77650 77700 3297 2988 68700 68750 2831 2566 71700 71750 2987 2708 74700 74750 3143 2849 77700 77750 3299 2991 68750 68800 2834 2569 71750 71800 2990 2710 74750 74800 3146 2852 77750 77800 3302 2993 68800 68850 2836 2571 71800 71850 2992 2713 74800 74850 3148 2854 77800 77850 3304 2996 68850 68900 2839 2574 71850 71900 2995 2715 74850 74900 3151 2856 77850 77900 3307 2998 68900 68950 2842 2576 71900 71950 2998 2717 74900 74950 3154 2859 77900 77950 3310 3000 68950 69000 2844 2578 71950 72000 3000 2720 74950 75000 3156 2861 77950 78000 3312 3003

$69000 $72000 $75000 $78000

$69000 $69050 $ 2847 $ 2581 $72000 $72050 $ 3003 $ 2722 $75000 $75050 $ 3159 $ 2864 $78000 $78050 $ 3315 $ 3005 69050 69100 2849 2583 72050 72100 3005 2724 75050 75100 3161 2866 78050 78100 3317 3007 69100 69150 2852 2585 72100 72150 3008 2727 75100 75150 3164 2868 78100 78150 3320 3010 69150 69200 2855 2588 72150 72200 3011 2729 75150 75200 3167 2871 78150 78200 3323 3012 69200 69250 2857 2590 72200 72250 3013 2732 75200 75250 3169 2873 78200 78250 3325 3014 69250 69300 2860 2592 72250 72300 3016 2734 75250 75300 3172 2875 78250 78300 3328 3017 69300 69350 2862 2595 72300 72350 3018 2736 75300 75350 3174 2878 78300 78350 3330 3019 69350 69400 2865 2597 72350 72400 3021 2739 75350 75400 3177 2880 78350 78400 3333 3021 69400 69450 2868 2599 72400 72450 3024 2741 75400 75450 3180 2882 78400 78450 3336 3024 69450 69500 2870 2602 72450 72500 3026 2743 75450 75500 3182 2885 78450 78500 3338 3026 69500 69550 2873 2604 72500 72550 3029 2746 75500 75550 3185 2887 78500 78550 3341 3029 69550 69600 2875 2607 72550 72600 3031 2748 75550 75600 3187 2889 78550 78600 3343 3031 69600 69650 2878 2609 72600 72650 3034 2750 75600 75650 3190 2892 78600 78650 3346 3033 69650 69700 2881 2611 72650 72700 3037 2753 75650 75700 3193 2894 78650 78700 3349 3036 69700 69750 2883 2614 72700 72750 3039 2755 75700 75750 3195 2897 78700 78750 3351 3038 69750 69800 2886 2616 72750 72800 3042 2757 75750 75800 3198 2899 78750 78800 3354 3040 69800 69850 2888 2618 72800 72850 3044 2760 75800 75850 3200 2901 78800 78850 3356 3043 69850 69900 2891 2621 72850 72900 3047 2762 75850 75900 3203 2904 78850 78900 3359 3045 69900 69950 2894 2623 72900 72950 3050 2765 75900 75950 3206 2906 78900 78950 3362 3047 69950 70000 2896 2625 72950 73000 3052 2767 75950 76000 3208 2908 78950 79000 3364 3050

$70000 $73000 $76000 $79000

$70000 $70050 $ 2899 $ 2628 $73000 $73050 $ 3055 $ 2769 $76000 $76050 $ 3211 $ 2911 $79000 $79050 $ 3367 $ 3052 70050 70100 2901 2630 73050 73100 3057 2772 76050 76100 3213 2913 79050 79100 3369 3054 70100 70150 2904 2632 73100 73150 3060 2774 76100 76150 3216 2915 79100 79150 3372 3057 70150 70200 2907 2635 73150 73200 3063 2776 76150 76200 3219 2918 79150 79200 3375 3059 70200 70250 2909 2637 73200 73250 3065 2779 76200 76250 3221 2920 79200 79250 3377 3062 70250 70300 2912 2640 73250 73300 3068 2781 76250 76300 3224 2922 79250 79300 3380 3064 70300 70350 2914 2642 73300 73350 3070 2783 76300 76350 3226 2925 79300 79350 3382 3066 70350 70400 2917 2644 73350 73400 3073 2786 76350 76400 3229 2927 79350 79400 3385 3069 70400 70450 2920 2647 73400 73450 3076 2788 76400 76450 3232 2930 79400 79450 3388 3071 70450 70500 2922 2649 73450 73500 3078 2790 76450 76500 3234 2932 79450 79500 3390 3073 70500 70550 2925 2651 73500 73550 3081 2793 76500 76550 3237 2934 79500 79550 3393 3076 70550 70600 2927 2654 73550 73600 3083 2795 76550 76600 3239 2937 79550 79600 3395 3078 70600 70650 2930 2656 73600 73650 3086 2798 76600 76650 3242 2939 79600 79650 3398 3080 70650 70700 2933 2658 73650 73700 3089 2800 76650 76700 3245 2941 79650 79700 3401 3083 70700 70750 2935 2661 73700 73750 3091 2802 76700 76750 3247 2944 79700 79750 3403 3085 70750 70800 2938 2663 73750 73800 3094 2805 76750 76800 3250 2946 79750 79800 3406 3087 70800 70850 2940 2665 73800 73850 3096 2807 76800 76850 3252 2948 79800 79850 3408 3090 70850 70900 2943 2668 73850 73900 3099 2809 76850 76900 3255 2951 79850 79900 3411 3092 70900 70950 2946 2670 73900 73950 3102 2812 76900 76950 3258 2953 79900 79950 3414 3095 70950 71000 2948 2673 73950 74000 3104 2814 76950 77000 3260 2955 79950 80000 3416 3097

OHIO TAX TABLES FOR 1998 ONLY 29

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$80000 $82000 $84000 $86000

$80000 $80050 $ 3419 $ 3099 $82000 $82050 $ 3538 $ 3207 $84000 $84050 $ 3657 $ 3315 $86000 $86050 $ 3776 $ 3423 80050 80100 3422 3102 82050 82100 3541 3210 84050 84100 3660 3318 86050 86100 3779 3425 80100 80150 3425 3105 82100 82150 3544 3213 84100 84150 3663 3320 86100 86150 3782 3428 80150 80200 3428 3108 82150 82200 3547 3215 84150 84200 3666 3323 86150 86200 3785 3431 80200 80250 3431 3110 82200 82250 3550 3218 84200 84250 3669 3326 86200 86250 3788 3434 80250 80300 3434 3113 82250 82300 3553 3221 84250 84300 3672 3328 86250 86300 3791 3436 80300 80350 3437 3116 82300 82350 3556 3223 84300 84350 3675 3331 86300 86350 3793 3439 80350 80400 3440 3118 82350 82400 3559 3226 84350 84400 3678 3334 86350 86400 3796 3442 80400 80450 3443 3121 82400 82450 3562 3229 84400 84450 3681 3337 86400 86450 3799 3444 80450 80500 3446 3124 82450 82500 3565 3231 84450 84500 3684 3339 86450 86500 3802 3447 80500 80550 3449 3126 82500 82550 3568 3234 84500 84550 3687 3342 86500 86550 3805 3450 80550 80600 3452 3129 82550 82600 3571 3237 84550 84600 3689 3345 86550 86600 3808 3452 80600 80650 3455 3132 82600 82650 3574 3240 84600 84650 3692 3347 86600 86650 3811 3455 80650 80700 3458 3134 82650 82700 3577 3242 84650 84700 3695 3350 86650 86700 3814 3458 80700 80750 3461 3137 82700 82750 3580 3245 84700 84750 3698 3353 86700 86750 3817 3460 80750 80800 3464 3140 82750 82800 3583 3248 84750 84800 3701 3355 86750 86800 3820 3463 80800 80850 3467 3143 82800 82850 3585 3250 84800 84850 3704 3358 86800 86850 3823 3466 80850 80900 3470 3145 82850 82900 3588 3253 84850 84900 3707 3361 86850 86900 3826 3469 80900 80950 3473 3148 82900 82950 3591 3256 84900 84950 3710 3363 86900 86950 3829 3471 80950 81000 3476 3151 82950 83000 3594 3258 84950 85000 3713 3366 86950 87000 3832 3474

$81000 $83000 $85000 $87000

$81000 $81050 $ 3479 $ 3153 $83000 $83050 $ 3597 $ 3261 $85000 $85050 $ 3716 $ 3369 $87000 $87050 $ 3835 $ 3477 81050 81100 3481 3156 83050 83100 3600 3264 85050 85100 3719 3372 87050 87100 3838 3479 81100 81150 3484 3159 83100 83150 3603 3266 85100 85150 3722 3374 87100 87150 3841 3482 81150 81200 3487 3161 83150 83200 3606 3269 85150 85200 3725 3377 87150 87200 3844 3485 81200 81250 3490 3164 83200 83250 3609 3272 85200 85250 3728 3380 87200 87250 3847 3487 81250 81300 3493 3167 83250 83300 3612 3275 85250 85300 3731 3382 87250 87300 3850 3490 81300 81350 3496 3169 83300 83350 3615 3277 85300 85350 3734 3385 87300 87350 3853 3493 81350 81400 3499 3172 83350 83400 3618 3280 85350 85400 3737 3388 87350 87400 3856 3495 81400 81450 3502 3175 83400 83450 3621 3283 85400 85450 3740 3390 87400 87450 3859 3498 81450 81500 3505 3178 83450 83500 3624 3285 85450 85500 3743 3393 87450 87500 3862 3501 81500 81550 3508 3180 83500 83550 3627 3288 85500 85550 3746 3396 87500 87550 3865 3504 81550 81600 3511 3183 83550 83600 3630 3291 85550 85600 3749 3398 87550 87600 3868 3506 81600 81650 3514 3186 83600 83650 3633 3293 85600 85650 3752 3401 87600 87650 3871 3509 81650 81700 3517 3188 83650 83700 3636 3296 85650 85700 3755 3404 87650 87700 3874 3512 81700 81750 3520 3191 83700 83750 3639 3299 85700 85750 3758 3407 87700 87750 3877 3514 81750 81800 3523 3194 83750 83800 3642 3301 85750 85800 3761 3409 87750 87800 3880 3517 81800 81850 3526 3196 83800 83850 3645 3304 85800 85850 3764 3412 87800 87850 3883 3520 81850 81900 3529 3199 83850 83900 3648 3307 85850 85900 3767 3415 87850 87900 3886 3522 81900 81950 3532 3202 83900 83950 3651 3310 85900 85950 3770 3417 87900 87950 3889 3525 81950 82000 3535 3205 83950 84000 3654 3312 85950 86000 3773 3420 87950 88000 3892 3528

OHIO TAX TABLES FOR 1998 ONLY 30

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$88000 $91000 $94000 $97000

$88000 $88050 $ 3895 $ 3530 $91000 $91050 $ 4073 $ 3692 $94000 $94050 $ 4251 $ 3854 $97000 $97050 $ 4429 $ 4015 88050 88100 3897 3533 91050 91100 4076 3695 94050 94100 4254 3856 97050 97100 4432 4018 88100 88150 3900 3536 91100 91150 4079 3698 94100 94150 4257 3859 97100 97150 4435 4021 88150 88200 3903 3539 91150 91200 4082 3700 94150 94200 4260 3862 97150 97200 4438 4023 88200 88250 3906 3541 91200 91250 4085 3703 94200 94250 4263 3865 97200 97250 4441 4026 88250 88300 3909 3544 91250 91300 4088 3706 94250 94300 4266 3867 97250 97300 4444 4029 88300 88350 3912 3547 91300 91350 4091 3708 94300 94350 4269 3870 97300 97350 4447 4032 88350 88400 3915 3549 91350 91400 4094 3711 94350 94400 4272 3873 97350 97400 4450 4034 88400 88450 3918 3552 91400 91450 4097 3714 94400 94450 4275 3875 97400 97450 4453 4037 88450 88500 3921 3555 91450 91500 4100 3716 94450 94500 4278 3878 97450 97500 4456 4040 88500 88550 3924 3557 91500 91550 4103 3719 94500 94550 4281 3881 97500 97550 4459 4042 88550 88600 3927 3560 91550 91600 4106 3722 94550 94600 4284 3883 97550 97600 4462 4045 88600 88650 3930 3563 91600 91650 4108 3724 94600 94650 4287 3886 97600 97650 4465 4048 88650 88700 3933 3566 91650 91700 4111 3727 94650 94700 4290 3889 97650 97700 4468 4050 88700 88750 3936 3568 91700 91750 4114 3730 94700 94750 4293 3891 97700 97750 4471 4053 88750 88800 3939 3571 91750 91800 4117 3733 94750 94800 4296 3894 97750 97800 4474 4056 88800 88850 3942 3574 91800 91850 4120 3735 94800 94850 4299 3897 97800 97850 4477 4059 88850 88900 3945 3576 91850 91900 4123 3738 94850 94900 4302 3900 97850 97900 4480 4061 88900 88950 3948 3579 91900 91950 4126 3741 94900 94950 4305 3902 97900 97950 4483 4064 88950 89000 3951 3582 91950 92000 4129 3743 94950 95000 4308 3905 97950 98000 4486 4067

$89000 $92000 $95000 $98000

$89000 $89050 $ 3954 $ 3584 $92000 $92050 $ 4132 $ 3746 $95000 $95050 $ 4311 $ 3908 $98000 $98050 $ 4489 $ 4069 89050 89100 3957 3587 92050 92100 4135 3749 95050 95100 4314 3910 98050 98100 4492 4072 89100 89150 3960 3590 92100 92150 4138 3751 95100 95150 4316 3913 98100 98150 4495 4075 89150 89200 3963 3592 92150 92200 4141 3754 95150 95200 4319 3916 98150 98200 4498 4077 89200 89250 3966 3595 92200 92250 4144 3757 95200 95250 4322 3918 98200 98250 4501 4080 89250 89300 3969 3598 92250 92300 4147 3759 95250 95300 4325 3921 98250 98300 4504 4083 89300 89350 3972 3601 92300 92350 4150 3762 95300 95350 4328 3924 98300 98350 4507 4085 89350 89400 3975 3603 92350 92400 4153 3765 95350 95400 4331 3927 98350 98400 4510 4088 89400 89450 3978 3606 92400 92450 4156 3768 95400 95450 4334 3929 98400 98450 4513 4091 89450 89500 3981 3609 92450 92500 4159 3770 95450 95500 4337 3932 98450 98500 4516 4094 89500 89550 3984 3611 92500 92550 4162 3773 95500 95550 4340 3935 98500 98550 4519 4096 89550 89600 3987 3614 92550 92600 4165 3776 95550 95600 4343 3937 98550 98600 4522 4099 89600 89650 3990 3617 92600 92650 4168 3778 95600 95650 4346 3940 98600 98650 4524 4102 89650 89700 3993 3619 92650 92700 4171 3781 95650 95700 4349 3943 98650 98700 4527 4104 89700 89750 3996 3622 92700 92750 4174 3784 95700 95750 4352 3945 98700 98750 4530 4107 89750 89800 3999 3625 92750 92800 4177 3786 95750 95800 4355 3948 98750 98800 4533 4110 89800 89850 4001 3627 92800 92850 4180 3789 95800 95850 4358 3951 98800 98850 4536 4112 89850 89900 4004 3630 92850 92900 4183 3792 95850 95900 4361 3953 98850 98900 4539 4115 89900 89950 4007 3633 92900 92950 4186 3794 95900 95950 4364 3956 98900 98950 4542 4118 89950 90000 4010 3636 92950 93000 4189 3797 95950 96000 4367 3959 98950 99000 4545 4120

$90000 $93000 $96000 $99000

$90000 $90050 $ 4013 $ 3638 $93000 $93050 $ 4192 $ 3800 $96000 $96050 $ 4370 $ 3962 $99000 $99050 $ 4548 $ 4123 90050 90100 4016 3641 93050 93100 4195 3803 96050 96100 4373 3964 99050 99100 4551 4126 90100 90150 4019 3644 93100 93150 4198 3805 96100 96150 4376 3967 99100 99150 4554 4129 90150 90200 4022 3646 93150 93200 4201 3808 96150 96200 4379 3970 99150 99200 4557 4131 90200 90250 4025 3649 93200 93250 4204 3811 96200 96250 4382 3972 99200 99250 4560 4134 90250 90300 4028 3652 93250 93300 4207 3813 96250 96300 4385 3975 99250 99300 4563 4137 90300 90350 4031 3654 93300 93350 4210 3816 96300 96350 4388 3978 99300 99350 4566 4139 90350 90400 4034 3657 93350 93400 4212 3819 96350 96400 4391 3980 99350 99400 4569 4142 90400 90450 4037 3660 93400 93450 4215 3821 96400 96450 4394 3983 99400 99450 4572 4145 90450 90500 4040 3662 93450 93500 4218 3824 96450 96500 4397 3986 99450 99500 4575 4147 90500 90550 4043 3665 93500 93550 4221 3827 96500 96550 4400 3988 99500 99550 4578 4150 90550 90600 4046 3668 93550 93600 4224 3830 96550 96600 4403 3991 99550 99600 4581 4153 90600 90650 4049 3671 93600 93650 4227 3832 96600 96650 4406 3994 99600 99650 4584 4155 90650 90700 4052 3673 93650 93700 4230 3835 96650 96700 4409 3997 99650 99700 4587 4158 90700 90750 4055 3676 93700 93750 4233 3838 96700 96750 4412 3999 99700 99750 4590 4161 90750 90800 4058 3679 93750 93800 4236 3840 96750 96800 4415 4002 99750 99800 4593 4164 90800 90850 4061 3681 93800 93850 4239 3843 96800 96850 4418 4005 99800 99850 4596 4166 90850 90900 4064 3684 93850 93900 4242 3846 96850 96900 4420 4007 99850 99900 4599 4169 90900 90950 4067 3687 93900 93950 4245 3848 96900 96950 4423 4010 99900 99950 4602 4172 90950 91000 4070 3689 93950 94000 4248 3851 96950 97000 4426 4013 99950 100000 4605 4174

OHIO TAX TABLES FOR 1998 ONLY 31

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that surplus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax and tax rate before and after reduction The crossed-out part of the table shows the tax and tax rate before reduction The amount shown in the shaded area is the tax and tax rate after reduction

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

1998 IT-1040EZ AND IT-1040 TAX TABLE NO 2

Taxpayers with Ohio taxable income of $100000 or more must use this table

Ohio taxable income (line 5 of Form IT-1040EZ or line 5 of Form IT-1040)

$0mdash 5000 $5000mdash 10000

$10000mdash 15000 $15000mdash 20000 $20000mdash 40000 $40000mdash 80000 $80000mdash 100000

$100000mdash 200000 over 200000

Ohio tax rate before reduction DO NOT USE

743 of Ohio taxable income

$ 3715 plus 1486 of excess over $ 5000

$ 11145 plus 2972 of excess over $ 10000

$ 26065 plus 3715 of excess over $ 15000

$ 44580 plus 4457 of excess over $ 20000

$ 133720 plus 5201 of excess over $ 40000

$ 341760 plus 5943 of excess over $ 80000

$ 460620 plus 69 of excess over $ 100000

$ 1150620 plus 75 of excess over $ 200000

1998 Ohio tax rate after reduction

673 of Ohio taxable income

$ 3365 plus 1347 of excess over $ 5000

$ 10100 plus 2694 of excess over $ 10000

$ 23570 plus 3368 of excess over $ 15000

$ 40410 plus 4040 of excess over $ 20000

$ 121210 plus 4715 of excess over $ 40000

$ 309810 plus 5388 of excess over $ 80000

$ 417570 plus 6255 of excess over $ 100000

$ 1043070 plus 6799 of excess over $ 200000

32

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 1998 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 your county board ofnumbers elections

ADAMS COUNTY Adams CountyOhio Valley Local SD 0101

ALLEN COUNTY 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 Ashland City SD 0301 Hillsdale Local SD 0302

Loudonville-Perrysville Ex Vil SD 0303 Mapleton Local SD 0304

ASHTABULA COUNTY 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 Alexander Local SD 0501 Athens City SD 0502 Federal Hocking Local SD 0503 Nelsonville-York City SD 0504 Trimble Local SD 0505

AUGLAIZE COUNTY 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 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 Eastern Local SD 0801 Fayetteville-Perry Local SD 0802 Georgetown Ex Vil SD 0803 Ripley Union Lewis Huntington Local SD 0804 Western Brown Local SD 0805

BUTLER COUNTY Edgewood City SD 0901 Fairfield City SD 0902 Hamilton City SD 0903 Lakota Local SD 0904

Madison Local SD 0905 MiddletownMonroe City SD 0906

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

CARROLL COUNTY Brown Local SD 1001 Carrollton Ex Vil SD 1002

CHAMPAIGN COUNTY 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 Mad River-Green Local SD 1201 Northeastern Local SD 1203 Northwestern Local SD 1204

Southeastern Local SD 1205 Springfield City SD 1206 Clark-Shawnee Local SD 1207 Tecumseh Local SD 1202

CLERMONT COUNTY 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 Blanchester Local SD 1401 Clinton-Massie Local SD 1402 East Clinton Local SD 1403 Wilmington City SD 1404

COLUMBIANA COUNTY 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 Coshocton City SD 1601 Ridgewood Local SD 1602 River View Local SD 1603

CRAWFORD COUNTY 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 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 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 Ayersville Local SD 2001

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

Northeastern Local SD 2005

DELAWARE COUNTY Big Walnut Local SD 2101 Buckeye Valley Local SD 2102

Delaware City SD 2103 Olentangy Local SD 2104

ERIE COUNTY 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 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 Miami Trace Local SD 2401 Washington Court House City SD 2402

FRANKLIN COUNTY 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 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

School district income tax in effect for 1998

33

GALLIA COUNTY Gallia County Local SD 2701 Gallipolis City SD 2702

GEAUGA COUNTY 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 Beavercreek City SD 2901

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

Sugarcreek Local SD 2905 Xenia City SD2906

Yellow Springs Ex Vil SD 2907

GUERNSEY COUNTY Cambridge City SD3001 East Guernsey Local SD3002 Rolling Hills Local SD 3003

HAMILTON COUNTY Cincinnati City SD3101 Deer Park Community City SD3102 Finneytown Local SD 3103 Forest Hills Local SD 3104 Indian Hill Ex Vil SD 3106 Lockland City SD 3107 Loveland City SD 3108 Madeira City SD 3109 Mariemont City SD3110 Mount Healthy City SD3111 North College Hill City SD 3112 Northwest Local SD 3113 Norwood City SD 3114 Oak Hills Local SD3115 Princeton City SD 3116 Reading Community City SD3117 Southwest Local SD 3118 St Bernard-Elmwood Place City SD 3119 Sycamore Community City SD 3120 Three Rivers Local SD 3121 Winton Woods City SD3105

Wyoming City SD 3122

HANCOCK COUNTY Arcadia Local SD 3201

Arlington Local SD3202 Cory-Rawson Local SD3203

Findlay City SD 3204 Liberty-Benton Local SD 3205 McComb Local SD 3206

Van Buren Local SD3207 Vanlue Local SD3208

HARDIN COUNTY Ada Ex Vil SD3301 Hardin Northern Local SD 3302 Kenton City SD3303 Ridgemont Local SD 3304

Riverdale Local SD3305 Upper Scioto Valley Local SD 3306

HARRISON COUNTY Conotton Valley Union Local SD 3401 Harrison Hills City SD 3402

HENRY COUNTY Holgate Local SD 3501 Liberty Center Local SD3502

Napoleon Area City SD3503 Patrick Henry Local SD3504

HIGHLAND COUNTY Bright Local SD3601 Fairfield Local SD 3602 Greenfield Ex Vil SD 3603

Hillsboro City SD 3604 Lynchburg-Clay Local SD3605

HOCKING COUNTY Logan-Hocking Local SD3701

HOLMES COUNTY East Holmes Local SD3801 West Holmes Local SD 3802

HURON COUNTY Bellevue City SD 3901 Monroeville Local SD 3902

New London Local SD 3903 Norwalk City SD 3904 South Central Local SD3905 Western Reserve Local SD3906

Willard City SD 3907

JACKSON COUNTY Jackson City SD4001 Oak Hill Union Local SD 4002 Wellston City SD4003

JEFFERSON COUNTY Buckeye Local SD 4101 Edison Local SD 4102 Indian Creek Local SD 4103 Steubenville City SD 4104 Toronto City SD 4105

KNOX COUNTY Centerburg Local SD 4201 Danville Local SD 4202

East Knox Local SD 4203 Fredericktown Local SD4204 Mount Vernon City SD4205 LAKE COUNTY Fairport Harbor Ex Vil SD 4301 Kirtland Local SD4302 Madison Local SD 4303 Mentor Ex Vil SD4304 Painesville City Local SD4305 Painesville Township Local SD 4306 Perry Local SD 4307 Wickliffe City SD 4308 Willoughby-Eastlake City SD 4309

LAWRENCE COUNTY Chesapeake Union Ex Vil SD 4401 Dawson-Bryant Local SD4402 Fairland Local SD4403 Ironton City SD4404 Rock Hill Local SD 4405 South Point Local SD 4406 Symmes Valley Local SD4407

LICKING COUNTY Granville Ex Vil SD 4501 Heath City SD4502 Johnstown-Monroe Local SD 4503 Lakewood Local SD 4504 Licking Heights Local SD 4505

Licking Valley Local SD4506 Newark City SD 4507

North Fork Local SD 4508 Northridge Local SD 4509 Southwest Licking Local SD4510

LOGAN COUNTY Bellefontaine City SD4601 Benjamin Logan Local SD 4602 Indian Lake Local SD4603

Riverside Local SD4604

LORAIN COUNTY Amherst Ex Vil SD4701 Avon Lake City SD 4702 Avon Local SD 4703 Clearview Local SD4704 Columbia Local SD 4705 Elyria City SD4706 Firelands Local SD 4707 Keystone Local SD 4708 Lorain City SD4709 Midview Local SD4710 North Ridgeville City SD 4711

Oberlin City SD 4712 Sheffield-Sheffield Lake City SD4713

Wellington Ex Vil SD4715

LUCAS COUNTY Anthony Wayne Local SD4801 Maumee City SD 4802 Oregon City SD 4803 Ottawa Hills Local SD4804 Springfield Local SD 4805 Sylvania City SD 4806 Toledo City SD 4807 Washington Local SD4808

School district income tax in effect for 1998

MADISON COUNTY Jefferson Local SD 4901

Jonathan Alder Local SD4902 London City SD4903 Madison-Plains Local SD 4904

MAHONING COUNTY Austintown Local SD 5001 Boardman Local SD 5002 Campbell City SD5003 Canfield Local SD 5004 Jackson-Milton Local SD 5005 Lowellville Local SD5006 Poland Local SD 5007 Sebring Local SD5008 South Range Local SD 5009 Springfield Local SD 5010 Struthers City SD5011 West Branch Local SD 5012 Western Reserve Local SD5013 Youngstown City SD5014

MARION COUNTY Elgin Local SD 5101 Marion City SD5102 Pleasant Local SD5103 Ridgedale Local SD5104 River Valley Local SD 5105

MEDINA COUNTY Black River Local SD5201 Brunswick City SD 5202 Buckeye Local SD 5203 Cloverleaf Local SD 5204 Highland Local SD 5205 Medina City SD 5206 Wadsworth City SD5207

MEIGS COUNTY Eastern Local SD 5301 Meigs Local SD 5302 Southern Local SD5303

MERCER COUNTY Celina City SD5401 Coldwater Ex Vil SD5402 Fort Recovery Local SD 5406

Marion Local SD 5403 Parkway Local SD 5405

St Henry Consolidated Local SD 5407

MIAMI COUNTY Bethel Local SD5501

Bradford Ex Vil SD 5502 Covington Ex Vil SD5503 Miami East Local SD 5504

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

Tipp City Ex Vil SD 5508 Troy City SD5509

MONROE COUNTY Switzerland of Ohio Local SD 5601

MONTGOMERY COUNTY Brookville Local SD 5701 Centerville City SD5702 Dayton City SD5703 Huber Heights City SD5715 Jefferson Township Local SD 5704 Kettering City SD 5705 Mad River Local SD5706 Miamisburg City SD5707

New Lebanon Local SD 5708 Northmont City SD5709 Northridge Local SD5710 Oakwood City SD5711 Trotwood-Madison City SD 5712

Valley View Local SD5713 Vandalia-Butler City SD5714 West Carrollton City SD5716

MORGAN COUNTY Morgan Local SD 5801

MORROW COUNTY Cardington-Lincoln Local SD 5901

Highland Local SD 5902 Mount Gilead Ex Vil SD 5903 Northmor Local SD 5904

34

MUSKINGUM COUNTY East Muskingum Local SD6001 Franklin Local SD6002 Maysville Local SD 6003 Tri-Valley Local SD 6004 West Muskingum Local SD 6005 Zanesville City SD6006

NOBLE COUNTY Caldwell Ex Vil SD 6101 Noble Local SD 6102

OTTAWA COUNTY Benton-Carroll-Salem Local SD6201 Danbury Local SD 6202 Genoa Area Local SD6203 Middle Bass Local SD6204 North Bass Local SD 6205 Port Clinton City SD6206 Put-In-Bay Local SD 6207

PAULDING COUNTY Antwerp Local SD 6301 Paulding Ex Vil SD 6302 Wayne Trace Local SD6303

PERRY COUNTY Crooksville Ex Vil SD6401 New Lexington City SD 6402 Northern Local SD6403 Southern Local SD6404

PICKAWAY COUNTY Circleville City SD 6501 Logan Elm Local SD 6502

Teays Valley Local SD6503 Westfall Local SD6504

PIKE COUNTY Eastern Local SD 6601 Scioto Valley Local SD 6602 Waverly City SD6603 Western Local SD6604

PORTAGE COUNTY Aurora City SD 6701 Crestwood Local SD6702 Field Local SD6703 James A Garfield Local SD 6704 Kent City SD6705 Ravenna City SD 6706 Rootstown Local SD6707 Southeast Local SD6708 Streetsboro City SD 6709 Waterloo Local SD 6710 Windham Ex Vil SD6711

PREBLE COUNTY College Corner Local SD 6801

National Trail Local SD 6802 Eaton City SD 6803 Preble Shawnee Local SD 6804

Twin Valley Community Local SD6805 Tri-County North Local SD6806

PUTNAM COUNTY Columbus Grove Local SD6901 Continental Local SD 6902

Jennings Local SD 6903 Kalida Local SD 6904

Leipsic Local SD 6905 Miller City-New Cleveland Local SD 6906 Ottawa-Glandorf Local SD6907

Ottoville Local SD6908 Pandora-Gilboa Local SD6909

RICHLAND COUNTY Clear Fork Valley Local SD 7001 Crestview Local SD7002 Lexington Local SD7003 Lucas Local SD7004 Madison Local SD 7005 Mansfield City SD 7006 Ontario Local SD7009

Plymouth Local SD7007 Shelby City SD 7008

ROSS COUNTY Adena Local SD7101 Chillicothe City SD7102 Huntington Local SD7103 Paint Valley Local SD 7104

Scioto Valley Local SD 7105 Union-Scioto Local SD7106 Zane Trace Local SD 7107

SANDUSKY COUNTY Clyde-Green Springs Ex Vil SD7201

Fremont City SD7202 Gibsonburg Ex Vil SD7203 Lakota Local SD 7204 Woodmore Local SD 7205

SCIOTO COUNTY Bloom-Vernon Local SD7301 Clay Local SD7302 Green Local SD 7303 Minford Local SD7304 New Boston Local SD 7305 Northwest Local SD 7306 Portsmouth City SD7307 Valley Local SD 7308 Washington-Nile Local SD7309 Wheelersburg Local SD7310

SENECA COUNTY Bettsville Local SD7401

Fostoria City SD 7402 Hopewell-Loudon Local SD7403

New Riegel Local SD 7404 Old Fort Local SD 7405 Seneca East Local SD7406 Tiffin City SD 7407

SHELBY COUNTY Anna Local SD 7501

Botkins Local SD7502 Fairlawn Local SD7503 Fort Loramie Local SD7504 Hardin-Houston Local SD 7505

Jackson Center Local SD7506 Russia Local SD 7507

Sidney City SD 7508

STARK COUNTY Alliance City SD7601 Canton City SD7602 Canton Local SD7603 Fairless Local SD7604 Jackson Local SD 7605 Lake Local SD 7606 Louisville City SD 7607 Marlington Local SD 7608

Massillon City SD7609 Minerva Local SD7610 North Canton City SD 7611 Northwest Local SD 7612 Osnaburg Local SD7613 Perry Local SD 7614 Plain Local SD7615 Sandy Valley Local SD 7616 Tuslaw Local SD 7617

SUMMIT COUNTY Akron City SD 7701 Barberton City SD 7702 Copley-Fairlawn City SD 7703 Coventry Local SD 7704 Cuyahoga Falls City SD 7705 Green Local SD 7707 Hudson Local SD7708 Manchester Local SD 7706 Mogadore Local SD7709 Nordonia Hills City SD 7710 Norton City SD 7711 Revere Local SD7712 Springfield Local SD 7713 Stow-Munroe Falls City SD 7714 Tallmadge City SD 7715 Twinsburg City SD 7716 Woodridge Local SD 7717

TRUMBULL COUNTY Bloomfield-Mespo Local SD7801 Bristol Local SD 7802 Brookfield Local SD7803 Champion Local SD 7804 Girard City SD7807 Howland Local SD 7808 Hubbard Ex Vil SD7809 Joseph Badger Local SD7810 LaBrae Local SD 7811 Lakeview Local SD 7812 Liberty Local SD 7813

School district income tax in effect for 1998

Lordstown Local SD7814 Maplewood Local SD 7815 Mathews Local SD 7806 McDonald Local SD 7816 Newton Falls Ex Vil SD 7817 Niles City SD7818 Southington Local SD7819 Warren City SD 7820 Weathersfield Local SD7821

TUSCARAWAS COUNTY Claymont City SD7901 Dover City SD 7902 Garaway Local SD7903 Indian Valley Local SD 7904 Newcomerstown Ex Vil SD 7905 New Philadelphia City SD7906 Strasburg-Franklin Local SD7907 Tuscarawas Valley Local SD 7908

UNION COUNTY Fairbanks Local SD 8001

Marysville Ex Vil SD 8002 North Union Local SD8003

VAN WERT COUNTY Crestview Local SD8101 Lincolnview Local SD8102 Van Wert City SD8104

VINTON COUNTY Vinton County Local SD 8201

WARREN COUNTY Carlisle Local SD8301 Franklin City SD8304 Kings Local SD8303 Lebanon City SD 8305 Little Miami Local SD8306 Mason City SD 8307 Springboro Community City SD 8302 Wayne Local SD8308

WASHINGTON COUNTY Belpre City SD8401 Fort Frye Local SD 8402 Frontier Local SD 8403 Marietta City SD8404 Warren Local SD 8405 Wolf Creek Local SD 8406

WAYNE COUNTY Chippewa Local SD8501 Dalton Local SD 8502 Green Local SD 8503 North Central Local SD8504

Northwestern Local SD 8505 Orrville City SD8506 Rittman Ex Vil SD8507 Southeast Local SD8508 Triway Local SD8509 Wooster City SD8510

WILLIAMS COUNTY Bryan City SD8601

Edgerton Local SD 8602 Edon-Northwest Local SD8603 Millcreek-West Unity Local SD8604 Montpelier Ex Vil SD8605 North Central Local SD8606

Stryker Local SD 8607

WOOD COUNTY Bowling Green City SD8701

Eastwood Local SD 8702 Elmwood Local SD8703

Lake Local SD 8704 North Baltimore Local SD8705 Northwood Local SD8706 Otsego Local SD8707

Perrysburg Ex Vil SD 8708 Rossford Ex Vil SD 8709

WYANDOT COUNTY Carey Ex Vil SD 8801

Mohawk Local SD8802 Upper Sandusky Ex Vil SD8803

35

To Determine the School District of Residence

COUNTY BOARD OF ELECTIONS

Adams 937-544-2633 Allen 419-223-8530 Ashland 419-282-4224 Ashtabula 440-576-6915

Athens 740-592-3201 Auglaize 419-738-9231 Belmont 740-676-1025 Brown 937-378-3008

Butler 513-887-3700 Carroll 330-627-2610 Champaign 937-652-1369 Clark 937-328-2491 2492 2604

Clermont 513-732-7275 Clinton 937-382-3537 Columbiana 330-424-1448 Coshocton 740-622-1117

Crawford 419-562-8721 Cuyahoga 216-443-3200 Darke 937-548-1835 Defiance 419-782-2906 8543

Delaware 740-368-1780 Erie 419-627-7601 Fairfield 740-687-7000 Fayette 740-335-1190

Franklin 614-462-3100 Fulton 419-335-6841 Gallia 740-446-1600 Geauga 440-285-2222 ext 5930

Greene 937-376-7470 Guernsey 740-432-2680 Hamilton 513-632-7031 Hancock 419-422-3245

Hardin 419-674-2211 Harrison 740-942-8866 Henry 419-592-7956 Highland 937-393-9961

Hocking 740-380-8683 Holmes 330-674-5921 Huron 419-668-8238 Jackson 740-286-2905

Jefferson 740-283-8522 Knox 740-397-2188 Lake 440-350-2700 Lawrence 740-532-0444

Call the County Board of Elections

COUNTY

Licking Logan Lorain Lucas

Madison Mahoning Marion Medina

Meigs Mercer Miami Monroe

Montgomery Morgan Morrow Muskingum

Noble Ottawa Paulding Perry

Pickaway Pike Portage Preble

Putnam Richland Ross Sandusky

Scioto Seneca Shelby Stark

Summit Trumbull Tuscarawas Union

Van Wert Vinton Warren Washington

Wayne Williams Wood Wyandot

BOARD OF ELECTIONS

740-349-8683 937-599-7255 440-244-3186 440-322-8228 419-213-4001

740-852-9424 330-783-2474 740-387-9631 330-722-9278

740-992-2697 419-586-2215 937-332-6926 740-472-0929

937-225-5656 740-962-3116 419-946-4026 740-455-7120

740-732-2057 419-734-6880 419-399-8230 740-342-2134

740-474-1100 8077 740-947-4512 2039 330-297-3511 937-456-8117

419-523-3343 419-774-5530 740-775-2350 419-334-6180

740-353-4178 419-447-4424 937-498-7207 330-438-8683

330-643-5200 330-369-4050 330-343-8819 937-642-2836

419-238-4192 740-596-5855 513-695-1358 740-374-6828

330-287-5480 419-636-1854 419-354-9120 419-294-1226

36 70998

n

n

I I I

I I I I

I I I I I I

I I I I I I I I

I I I

I I I I

I I I I

I I I I I

1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 i i 1 1 1

- 111111111111

IT-10 OHIO Information Notice 1998 For the year January 1-December 31 1998 or other taxable year beginning ________________________ 1998 and ending ________________________ 19_____

TY

PE

OR

PR

INT

TY

PE O

R P

RIN

T

Your first name Initial Last name Your social security number Filing Statusmdashcheck only one

n Single Notice

n Joint Notice

If a joint notice spousersquos first name Initial Last name Spousersquos social security number

Home address (number and street) PLACE LABEL HERE Apt No Ohio county

City town or post office state and ZIP code Ohio Public School District Number

s

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 7

I AM NOT REQUIRED TO FILE A 1998 OHIO INCOME TAX RETURN BECAUSE

1 I MOVED OUT OF THE STATE OF OHIO IN 1997 AND HAD NO INCOME IN OHIO DURING 1998

I MOVED TO ______________________________ DATE MOVED ______________________________

2 IN 1998 I WAS A RESIDENT OF ONE OF THE FOLLOWING STATES (CIRCLE STATE) KENTUCKY INDIANA WEST VIRGINIA MICHIGAN OR PENNSYLVANIA AND I 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 WE MAY ASK YOU LATER ON 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 1998

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)

OHIO IT-40P 1998PINCOME TAX PAYMENT VOUCHER Please use UPPER CASE letters to print the first three letters of

Taxpayerrsquos last name Spousersquos last name Your first name Initial Last name

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

(if joint filing)

Your Social Security Number

Spousersquos Number

(if joint filing)

Dollars Cents Return this voucher with check or money order payable to TREASURER OF STATE OF OHIO and mail to AMOUNT OF OHIO DEPrsquoT OF TAXATION PO BOX 182131 COLUMBUS OHIO 43218-2131 PAYMENT

s $

37

HOW TO GET OHIO TAX INFORMATION Do you want information by telephone - FAST FAST (Fast Answers about State Taxes) is an auto-mated phone system where you can get the status of your 1998 refund or get answers to the 23 most fre-quently asked tax questions Recorded tax information will be available 24 hours a day seven days a week

How do I use FAST to get refund information You can check on the status of your 1998 Ohio Income Tax refund by calling toll free 1-800-282-1784 You will be required to provide your social security number and your refund amount We will then tell you if your refund has been processed and when you can expect your refund Refund information will occasionally not be available due to system maintenance Refund pro-cessing takes from six to eight weeks You are limited to one refund information call every three days

Do you want to access us on the Internet Visit the State of Ohio Internet Web Site at wwwstateohustax You can get answers to the 23 most frequently asked tax questions as well as tax forms Publications Information Releases Tax Rules and Statistics

Do you want to visit us in person The addresses for our district offices are found on page 39 of this booklet

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 to a tax question If you write be sure to include your social security number Our address is found on page 39 of this booklet

How do I use FAST to answer a tax question You can listen to answers for the following 23 most frequently asked questions by calling toll free 1-800-282-1780 A pre-recorded message will follow each

Forms Information bull Where can I pick up Ohio income tax forms bull How can I get a copy of my Ohio income tax return bull What should I do if I need a paper copy of my

Telefile return

Filing Requirements bull I moved into Ohio last year How do I file bull How can I get an extension of time to file my Ohio

income tax return bull Where do I send my Ohio income tax return bull I never received a W-2 form What do I do bull What should I do if I need to correct my Telefile

return bull What should I do if the IRS examined and changed

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

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

an Ohio return bull Can my children claim themselves on their Ohio

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

Refund Problems bull I moved since I filed my Ohio return How can I get

my refund bull My spouse passed away but my refund check has

both our names on it What should I do bull Irsquom due a refund Do I still need to file an Ohio

income tax return bull Irsquove either lost my refund check or it was stolen

What should I do

Payment Information bull Why was my Ohio withholding disallowed bull Should I file my Ohio income tax return even though

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

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

income taxes bull Can I pay my taxes with a credit card

Ohio School District Information bull How do I find out what school district I live in bull What do I do if my employer mistakenly withheld

Ohio school district income tax

38

ii11imi111 11111 11 11 111 1

0

TAXPAYER ASSISTANCE

By Internet STATE OF OHIO INTERNET WEBSITE

Tax Forms Instructions wwwstateohustax FAST Tax Questions

By Phone TOLL FREE TELEPHONE NUMBERS

Toll Free 24 Hour Refund Hotline 1-800-282-1784 Toll Free Form Requests 1-800-282-1782 Toll Free Tax Questions 1-800-282-1780

Walk-in Ohio Department of Taxation District Office Locations Walk-in services are available at all office locations Monday through Friday 800 am to 500 pm

AKRON DISTRICT OFFICE CINCINNATI DISTRICT OFFICE CLEVELAND DISTRICT OFFICE 161 South High Street 900 Dalton Avenue at West 8th Street 615 West Superior Avenue Suite 501 Cincinnati Ohio 45203-1171 Fifth Floor Room 570 Akron Ohio 44308-1600 Cleveland Ohio 44113-1891

COLUMBUS DISTRICT OFFICE DAYTON DISTRICT OFFICE LIMA DISTRICT OFFICE 1880 East Dublin-Granville Road Centre City Offices 1303 Bellefontaine Avenue Columbus Ohio 43229-3529 15 East Fourth Street Room 510 Lima Ohio 45804-3199

Dayton Ohio 45402-2162

TOLEDO DISTRICT OFFICE YOUNGSTOWN DISTRICT OFFICE ZANESVILLE DISTRICT OFFICE One Government Center Stambaugh Building 601 Underwood Street Suite 1400 44 Federal Plaza Central 300 Zanesville Ohio 43701-3786 Toledo Ohio 43604-2232 Youngstown Ohio 44503-1651

Written Ohio Department of Taxation Taxpayer Services Mailing address

Ohio Department of Taxation Taxpayer ServiceCentral Registration Division Taxpayer Services Response Section PO Box 182382 Columbus Ohio 43218-2382

For Deaf Hard of Hearing or Speech Impaired who use TTY or TDD only Please contact the Ohio Relay Service at 1-800-750-0750 and give the Communication Assistant the Ohio Department of Taxation telephone number that you wish to contact

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 loca-tions in your area call the Internal Revenue Service at 1-800-829-1040 If you received an Ohio andor Federal income tax pack-age in the mail take them with you when you go for help

The Ohio Department of Taxation is an Equal Opportunity Employer

39

OHIO Department of Taxation Columbus Ohio 43270

  • Untitled
    • 2
Page 15: Individual Income Tax · Individual Income Tax Forms and Instructions This booklet contains 2 copies of Form IT-1040, the standard Ohio income tax form AND Form IT-1040 EZ, the short

0

0

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

A donation will reduce the amount of the refundSTOP 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 nature preserves scenic rivers

and endangered species protection make your check out to Natural Areas and Preserves Special Account

bull If you want to donate to endangered wildlife species and biodiversity projects make your check out to Nongame and Endangered Wildlife 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 1999 Estimated Income Tax

You may apply part or all of your overpayment on line 20 to your 1999 Ohio Income Tax Enter on line 23 the amount of the overpayment that you want to apply to 1999 However if you want to credit your entire overpayment to 1999 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

If you move after filing your tax return and you areSTOP expecting a refund notify the Post Office serving

your old address Fill out a change of address form for the Post Office

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

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

ccedilccedil

15

0

0

Schedule AmdashAdjustments to Income Additions

Line 25 mdash Government Interest or Dividends from Other States

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

Line 26 mdash US Government ObligationsComplex Trust Income

Enter interest or dividends on obligations of the United States government that are exempt from federal taxation but not exempt from state taxation Attach an explanation Also 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 27 mdash Pass-Through Entity Addback

Add any Form IT-1140 taxes shown on your Federal K-1rsquos

Line 28 mdash Losses on Ohio Public Obligations

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

Line 29 mdash Non-qualifying Medical Savings Account Withdrawals

SEE WORKSHEET ON PAGE 18

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

Deductions Any amounts deducted on lines 31 through 43 mustSTOP be included in your Federal Adjusted Gross Income

line 1 of the Ohio Return

Line 31 mdash Federal Interest and Dividends

Enter interest income (included in line 1) from obligations issued by the United States government or its possessionster-ritories 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 list-ing Examples of interest income that are not deductible bull Interest paid by the IRS on a federal income tax refundbull 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 you were a full year resident of one of these states bull your only source of income was from wages salaries tips

or commissions and bull you did not have Ohio tax withheld

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 line 32

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 nonresident credit in Schedule D

Note Residents of these neighboring states who work in Ohio should complete Form IT-4NR and give it to their employer to stop Ohio withholding for 1999

Wages salaries tips and commissions earned bySTOP Ohio residents in these neighboring 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 the amount withheld for the other state on line 15

Line 33 mdash State or Municipal Refund

Deduct on line 33 the amount of state and municipal income tax overpayments appearing on line 10 of your Federal Form 1040

Line 34 mdash Disability and Survivorship Benefits

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 considered retirement or pension benefits and are no longer deductible (See instructions for line 46 for the proper treat-ment of retirement benefits)

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

16

0

0

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 Benefitsbull Tier I and Tier II Railroad Retirement Benefits bull Supplemental Railroad Retirement Benefits bull Dual Railroad Retirement Benefits bull Railroad Disability and Unemployment Benefits

Line 37 mdash Interest from Ohio Public and Purchase Obligations and the Gain from the Sale or Disposition of Ohio Public Obligations

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 1998 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 1997 federal income tax return In 1998 he received a reimbursement of $200 of the medical expenses from his insurance company which he reported as income on line 21 of his 1998 federal income tax return Mr Brown is entitled to deduct the $200 reimburse-ment on line 39 of his Ohio income tax return

Do not deduct on this line state or municipal incomeSTOP tax overpayments (see line 33)

Line 40 mdash Repayment of Income Reported in a Prior Year

Deduct interest income earned from Ohio Public and Purchase Obligations if the interest income is included in your Federal Adjusted Gross Income You may also deduct any gains resulting from the sale or disposition of Ohio Public 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 1998 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)

If in 1998 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 1998 federal income tax return for the amount repaid or you claimed a tax credit on your 1998 federal income tax return based upon the amount repaid and

bull The repayment has not otherwise reduced your Federal Adjusted Gross Income for 1998 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 1997 and included the bonus in his 1997 Federal Ad-justed Gross Income In 1998 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 1998 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 your 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

If you were eligible to participate in any health planSTOP maintained by your or your spousersquos employer for

any month or part of a month in 1998 amounts paid for health insurance coverage for that month cannot be used to figure this deduction

17

Self-employed Health Insurance Cost Worksheet

1 Enter the total amount you paid in 1998 for health insurance coverage for 1998 for you your spouse and dependents 1_______

2 a Enter your net profit and other earned income from your 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 27 of your Federal Form 1040 for the self-

employment tax deduction 2b_______ c Enter any amount you claimed on line 29

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 28 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 be able to deduct the amount of funds you deposit-ed into a medical savings account or the amount deposited by your employer on your behalf If filing a joint return your spouse may also be able to deduct hisher funds deposited into hisher medical savings account For 1998 the maximum amount of deposited funds you may be able to deduct is $3149 If filing a joint return each spouse may be able to deduct up to $3149 of deposited funds into hisher separate account for a maximum of $6298

Also any investment income or interest earned on the funds deposited into a medical savings account is deductible if the income is included in your Federal Adjusted Gross Income line 1 of your Ohio Form IT-1040

To determine if you are eligible for this deduction complete the medical savings account worksheet on this page

For further information please see the question ldquoWhat is a Medical Savings Account and what are the qualificationsrdquo on page 7 of this booklet

Example John and Mary Brown file a joint tax return for 1998 John contributed $2000 to his medical savings account while Mary contributed $5000 to hers Johnrsquos account earned $120 in interest and Maryrsquos earned $300 which were includ-ed in their Federal Adjusted Gross Income They would be entitled to a Medical Savings Account deduction of $5569 ($2000 for John and $3149 for Mary plus the interest income of $420)

Medical Savings Account Worksheet

1 Amount you contributed during 1998 but no more than $3149 ________

2 If joint return amount your spouse contributed during 1998 but no more than $3149 ________

3 Amount of Medical Savings Account earnings included in line 1 of your 1998 Ohio Form IT-1040 ________

4 Sub-total (add lines 1 2 and 3) ________ 5 1998 withdrawals from the account for

non-medical purposes (see note below) ________ 6 If line 5 is less than line 4 subtract line 5 from

line 4 and enter here and on line 42 of Schedule A of Form IT-1040 ________

7 If line 4 is less than line 5 subtract line 4 from line 5 and enter here and on line 29 of Schedule A of Form IT-1040 ________

Note If any prior year contribution exceeded the deductible limit for that year please contact the Ohio Department of Taxation to help you determine the amount you should enter on line 5 of this worksheet

Line 43 mdash Individual Development Account Program

You may deduct matching contributions to another personrsquos Individual Development Account when the account has been established by a County Department of Human Services This program was established for the purpose of providing match-ing funds for qualified program participants For further information about this program contact your local County Department of Human Services

Line 44 mdash Total Deductions

Enter the total of lines 31 through 43

Line 45 mdash Net Adjustments If line 30 is LARGER THAN line 44 subtract line 44 from line 30 and enter the amount on line 45 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 44 subtract line 30 from line 44 and enter the difference on line 45 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

18

0

0

Schedule BmdashCredits Line 46 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 47 mdash Senior Citizen Credit

You may claim a $50 credit if you were 65 years of age or older prior to January 1 1999 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

Line 48 mdash Lump Sum Distribution Credit

This credit is available only to individuals 65 years of age or older before January 1 1999 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

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 1999 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

If you take this credit you cannot take the $50 STOP Senior Citizenrsquos Credit on this yearrsquos return or any

future yearrsquos return

Line 49 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

If line 3 on the front of the Ohio Form IT-1040 is STOP $40000 or more yoursquore not entitled to this credit

1998 Child and Dependent Care Worksheet

A Enter the amount of Federal Child and Dependent Care Credit shown on your Federal Form 1040A line 26 or your Federal Form 1040 line 41 A$________

B If line 3 of your Ohio IT-1040 is less than $20000 enter 100 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 49 (schedule B) on the back of Form IT-1040 C$________

19

0

Line 50 mdash Lump Sum Retirement Income Credit

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 1998 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 page 39 of this booklet

Line 51 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

Such training qualifies for this credit only if you canSTOP 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

1998 Job Training Credit Worksheet

1 Enter the amount you paid during 1997 and 1998 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 51 Schedule B on the 1997 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 51 of Ohio Form IT-1040

Line 52 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 The max-imum credit is $50 (for single or married separate filers) and $100 (for married filing joint returns if both spouses made contributions of $50 or more) regardless of the amount of the contribution

You can claim the credit on the back of Form IT-1040 line 52

Line 53 mdash Total Credits Enter the total of lines 46 through 52 on line 53 and on line 7 on the front of the return

20

0

Schedule CmdashResident Credit Line 54

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 57 or 57a

Enter the portion of Ohio Adjusted Gross Income from line 3 that is subjected to tax 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

Do not include wages salaries tips or commissionsSTOP 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 55

Enter Ohio Adjusted Gross Income from line 3

Line 56 Divide 54 by line 55

Line 57 Multiply line 56 by the amount on line 12 on the front of the return Enter the amount on line 57

Line 57a Enter the amount of 1998 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 57b Enter the smaller of line 57 or line 57a 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 1998 income tax return below line 57b 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 58

Line 58 Enter the portion of Ohio Adjusted Gross Income from line 3 that was not earned or received in Ohio

Line 59

Enter Ohio Adjusted Gross Income from line 3

Line 60 Divide line 58 by line 59

Line 61 Multiply line 60 by the amount on line 12 on the front of the return Enter the amount on line 61 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 57b and 61 on line 13

21

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax least less is

than

Tax After Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

Up to $1000 $2000 $4000 $6000

$ 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 4 500 550 4 550 600 4 600 650 5 650 700 5 700 750 5 750 800 6 800 850 6 850 900 7 900 950 7 950 1000 7

$ 0 1 1 1 2 2 2 3 3 3 4 4 4 5 5 5 6 6 6 7

$ 2000 $ 2050 $ 15 $ 14 2050 2100 15 14 2100 2150 16 14 2150 2200 16 15 2200 2250 17 15 2250 2300 17 15 2300 2350 17 16 2350 2400 18 16 2400 2450 18 16 2450 2500 18 17 2500 2550 19 17 2550 2600 19 17 2600 2650 20 18 2650 2700 20 18 2700 2750 20 18 2750 2800 21 19 2800 2850 21 19 2850 2900 21 19 2900 2950 22 20 2950 3000 22 20

$ 4000 $ 4050 $ 30 $ 27 4050 4100 30 27 4100 4150 31 28 4150 4200 31 28 4200 4250 31 28 4250 4300 32 29 4300 4350 32 29 4350 4400 33 29 4400 4450 33 30 4450 4500 33 30 4500 4550 34 30 4550 4600 34 31 4600 4650 34 31 4650 4700 35 31 4700 4750 35 32 4750 4800 35 32 4800 4850 36 32 4850 4900 36 33 4900 4950 37 33 4950 5000 37 33

$ 6000 $ 6050 $ 52 $ 47 6050 6100 53 48 6100 6150 54 49 6150 6200 55 49 6200 6250 55 50 6250 6300 56 51 6300 6350 57 51 6350 6400 58 52 6400 6450 58 53 6450 6500 59 54 6500 6550 60 54 6550 6600 61 55 6600 6650 61 56 6650 6700 62 56 6700 6750 63 57 6750 6800 64 58 6800 6850 64 58 6850 6900 65 59 6900 6950 66 60 6950 7000 66 60

$1000 $3000 $5000 $7000

$ 1000 $ 1050 $ 8 1050 1100 8 1100 1150 8 1150 1200 9 1200 1250 9 1250 1300 9 1300 1350 10 1350 1400 10 1400 1450 11 1450 1500 11 1500 1550 11 1550 1600 12 1600 1650 12 1650 1700 12 1700 1750 13 1750 1800 13 1800 1850 14 1850 1900 14 1900 1950 14 1950 2000 15

$ 7 7 8 8 8 9 9 9

10 10 10 11 11 11 12 12 12 13 13 13

$ 3000 $ 3050 $ 22 $ 20 3050 3100 23 21 3100 3150 23 21 3150 3200 24 21 3200 3250 24 22 3250 3300 24 22 3300 3350 25 22 3350 3400 25 23 3400 3450 25 23 3450 3500 26 23 3500 3550 26 24 3550 3600 27 24 3600 3650 27 24 3650 3700 27 25 3700 3750 28 25 3750 3800 28 25 3800 3850 28 26 3850 3900 29 26 3900 3950 29 26 3950 4000 30 27

$ 5000 $ 5050 $ 38 $ 34 5050 5100 38 35 5100 5150 39 35 5150 5200 40 36 5200 5250 40 37 5250 5300 41 37 5300 5350 42 38 5350 5400 43 39 5400 5450 43 39 5450 5500 44 40 5500 5550 45 41 5550 5600 46 41 5600 5650 46 42 5650 5700 47 43 5700 5750 48 43 5750 5800 49 44 5800 5850 49 45 5850 5900 50 45 5900 5950 51 46 5950 6000 52 47

$ 7000 $ 7050 $ 67 $ 61 7050 7100 68 62 7100 7150 69 62 7150 7200 69 63 7200 7250 70 64 7250 7300 71 64 7300 7350 72 65 7350 7400 72 66 7400 7450 73 66 7450 7500 74 67 7500 7550 75 68 7550 7600 75 68 7600 7650 76 69 7650 7700 77 70 7700 7750 78 70 7750 7800 78 71 7800 7850 79 72 7850 7900 80 72 7900 7950 81 73 7950 8000 81 74

OHIO TAX TABLES FOR 1998 ONLY 22

$9000

$16000 $19000

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$8000 $11000 $14000 $17000

$ 8000 $ 8050 $ 82 $ 74 8050 8100 83 75 8100 8150 84 76 8150 8200 84 76 8200 8250 85 77 8250 8300 86 78 8300 8350 87 78 8350 8400 87 79 8400 8450 88 80 8450 8500 89 80 8500 8550 90 81 8550 8600 90 82 8600 8650 91 82 8650 8700 92 83 8700 8750 93 84 8750 8800 93 84 8800 8850 94 85 8850 8900 95 86 8900 8950 95 87 8950 9000 96 87

$11000 $11050 $ 142 $ 129 11050 11100 143 130 11100 11150 145 131 11150 11200 146 133 11200 11250 148 134 11250 11300 149 135 11300 11350 151 137 11350 11400 152 138 11400 11450 154 139 11450 11500 155 141 11500 11550 157 142 11550 11600 158 143 11600 11650 160 145 11650 11700 161 146 11700 11750 163 147 11750 11800 164 149 11800 11850 166 150 11850 11900 167 152 11900 11950 169 153 11950 12000 170 154

$14000 $14050 $ 231 $ 209 14050 14100 233 211 14100 14150 234 212 14150 14200 236 213 14200 14250 237 215 14250 14300 239 216 14300 14350 240 218 14350 14400 241 219 14400 14450 243 220 14450 14500 244 222 14500 14550 246 223 14550 14600 247 224 14600 14650 249 226 14650 14700 250 227 14700 14750 252 228 14750 14800 253 230 14800 14850 255 231 14850 14900 256 232 14900 14950 258 234 14950 15000 259 235

$17000 $17050 $ 335 $ 304 17050 17100 337 306 17100 17150 339 307 17150 17200 341 309 17200 17250 343 311 17250 17300 345 312 17300 17350 346 314 17350 17400 348 316 17400 17450 350 317 17450 17500 352 319 17500 17550 354 321 17550 17600 356 322 17600 17650 358 324 17650 17700 359 326 17700 17750 361 327 17750 17800 363 329 17800 17850 365 331 17850 17900 367 333 17900 17950 369 334 17950 18000 371 336

$9000 $12000 $15000 $18000

$ 9000 $ 9050 $ 97 $ 88 9050 9100 98 89 9100 9150 98 89 9150 9200 99 90 9200 9250 100 91 9250 9300 101 91 9300 9350 101 92 9350 9400 102 93 9400 9450 103 93 9450 9500 104 94 9500 9550 104 95 9550 9600 105 95 9600 9650 106 96 9650 9700 107 97 9700 9750 107 97 9750 9800 108 98 9800 9850 109 99 9850 9900 110 99 9900 9950 110 100 9950 10000 111 101

$12000 $12050 $ 172 $ 156 12050 12100 173 157 12100 12150 175 158 12150 12200 176 160 12200 12250 178 161 12250 12300 179 162 12300 12350 181 164 12350 12400 182 165 12400 12450 184 166 12450 12500 185 168 12500 12550 187 169 12550 12600 188 170 12600 12650 190 172 12650 12700 191 173 12700 12750 193 174 12750 12800 194 176 12800 12850 195 177 12850 12900 197 178 12900 12950 198 180 12950 13000 200 181

$15000 $15050 $ 261 $ 237 15050 15100 263 238 15100 15150 265 240 15150 15200 267 242 15200 15250 268 243 15250 15300 270 245 15300 15350 272 247 15350 15400 274 248 15400 15450 276 250 15450 15500 278 252 15500 15550 280 253 15550 15600 281 255 15600 15650 283 257 15650 15700 285 258 15700 15750 287 260 15750 15800 289 262 15800 15850 291 263 15850 15900 293 265 15900 15950 294 267 15950 16000 296 269

$18000 $18050 $ 372 $ 338 18050 18100 374 339 18100 18150 376 341 18150 18200 378 343 18200 18250 380 344 18250 18300 382 346 18300 18350 384 348 18350 18400 385 349 18400 18450 387 351 18450 18500 389 353 18500 18550 391 354 18550 18600 393 356 18600 18650 395 358 18650 18700 397 359 18700 18750 398 361 18750 18800 400 363 18800 18850 402 365 18850 18900 404 366 18900 18950 406 368 18950 19000 408 370

$10000 $13000 $16000 $19000

$10000 $10050 $ 112 $ 102 10050 10100 114 103 10100 10150 115 104 10150 10200 117 106 10200 10250 118 107 10250 10300 120 108 10300 10350 121 110 10350 10400 123 111 10400 10450 124 112 10450 10500 126 114 10500 10550 127 115 10550 10600 129 116 10600 10650 130 118 10650 10700 132 119 10700 10750 133 121 10750 10800 134 122 10800 10850 136 123 10850 10900 137 125 10900 10950 139 126 10950 11000 140 127

$13000 $13050 $ 201 $ 182 13050 13100 203 184 13100 13150 204 185 13150 13200 206 187 13200 13250 207 188 13250 13300 209 189 13300 13350 210 191 13350 13400 212 192 13400 13450 213 193 13450 13500 215 195 13500 13550 216 196 13550 13600 218 197 13600 13650 219 199 13650 13700 221 200 13700 13750 222 201 13750 13800 224 203 13800 13850 225 204 13850 13900 227 205 13900 13950 228 207 13950 14000 230 208

$16000 $16050 $ 298 $ 270 16050 16100 300 272 16100 16150 302 274 16150 16200 304 275 16200 16250 306 277 16250 16300 307 279 16300 16350 309 280 16350 16400 311 282 16400 16450 313 284 16450 16500 315 285 16500 16550 317 287 16550 16600 319 289 16600 16650 320 290 16650 16700 322 292 16700 16750 324 294 16750 16800 326 295 16800 16850 328 297 16850 16900 330 299 16900 16950 332 301 16950 17000 333 302

$19000 $19050 $ 410 $ 371 19050 19100 411 373 19100 19150 413 375 19150 19200 415 376 19200 19250 417 378 19250 19300 419 380 19300 19350 421 381 19350 19400 423 383 19400 19450 424 385 19450 19500 426 386 19500 19550 428 388 19550 19600 430 390 19600 19650 432 391 19650 19700 434 393 19700 19750 436 395 19750 19800 437 397 19800 19850 439 398 19850 19900 441 400 19900 19950 443 402 19950 20000 445 403

OHIO TAX TABLES FOR 1998 ONLY 23

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$20000 $22000 $24000 $26000

$20000 $20050 $ 447 $ 405 20050 20100 449 407 20100 20150 451 409 20150 20200 454 411 20200 20250 456 413 20250 20300 458 415 20300 20350 460 417 20350 20400 463 419 20400 20450 465 421 20450 20500 467 423 20500 20550 469 425 20550 20600 471 427 20600 20650 474 429 20650 20700 476 431 20700 20750 478 433 20750 20800 480 435 20800 20850 483 437 20850 20900 485 439 20900 20950 487 441 20950 21000 489 443

$22000 $22050 $ 536 $ 486 22050 22100 538 488 22100 22150 541 490 22150 22200 543 492 22200 22250 545 494 22250 22300 547 496 22300 22350 549 498 22350 22400 552 500 22400 22450 554 502 22450 22500 556 504 22500 22550 558 506 22550 22600 561 508 22600 22650 563 510 22650 22700 565 512 22700 22750 567 514 22750 22800 569 516 22800 22850 572 518 22850 22900 574 520 22900 22950 576 522 22950 23000 578 524

$24000 $24050 $ 625 $ 567 24050 24100 627 569 24100 24150 630 571 24150 24200 632 573 24200 24250 634 575 24250 24300 636 577 24300 24350 639 579 24350 24400 641 581 24400 24450 643 583 24450 24500 645 585 24500 24550 647 587 24550 24600 650 589 24600 24650 652 591 24650 24700 654 593 24700 24750 656 595 24750 24800 659 597 24800 24850 661 599 24850 24900 663 601 24900 24950 665 603 24950 25000 668 605

$26000 $26050 $ 714 $ 648 26050 26100 717 650 26100 26150 719 652 26150 26200 721 654 26200 26250 723 656 26250 26300 725 658 26300 26350 728 660 26350 26400 730 662 26400 26450 732 664 26450 26500 734 666 26500 26550 737 668 26550 26600 739 670 26600 26650 741 672 26650 26700 743 674 26700 26750 746 676 26750 26800 748 678 26800 26850 750 680 26850 26900 752 682 26900 26950 754 684 26950 27000 757 686

$21000 $23000 $25000 $27000

$21000 $21050 $ 491 $ 446 21050 21100 494 448 21100 21150 496 450 21150 21200 498 452 21200 21250 500 454 21250 21300 503 456 21300 21350 505 458 21350 21400 507 460 21400 21450 509 462 21450 21500 512 464 21500 21550 514 466 21550 21600 516 468 21600 21650 518 470 21650 21700 520 472 21700 21750 523 474 21750 21800 525 476 21800 21850 527 478 21850 21900 529 480 21900 21950 532 482 21950 22000 534 484

$23000 $23050 $ 581 $ 526 23050 23100 583 528 23100 23150 585 530 23150 23200 587 532 23200 23250 590 534 23250 23300 592 536 23300 23350 594 538 23350 23400 596 540 23400 23450 598 542 23450 23500 601 544 23500 23550 603 547 23550 23600 605 549 23600 23650 607 551 23650 23700 610 553 23700 23750 612 555 23750 23800 614 557 23800 23850 616 559 23850 23900 619 561 23900 23950 621 563 23950 24000 623 565

$25000 $25050 $ 670 $ 607 25050 25100 672 609 25100 25150 674 611 25150 25200 676 613 25200 25250 679 615 25250 25300 681 617 25300 25350 683 619 25350 25400 685 621 25400 25450 688 623 25450 25500 690 625 25500 25550 692 627 25550 25600 694 629 25600 25650 697 631 25650 25700 699 633 25700 25750 701 635 25750 25800 703 637 25800 25850 705 639 25850 25900 708 641 25900 25950 710 643 25950 26000 712 645

$27000 $27050 $ 759 $ 688 27050 27100 761 690 27100 27150 763 692 27150 27200 766 694 27200 27250 768 696 27250 27300 770 698 27300 27350 772 700 27350 27400 775 702 27400 27450 777 704 27450 27500 779 706 27500 27550 781 708 27550 27600 783 710 27600 27650 786 712 27650 27700 788 714 27700 27750 790 716 27750 27800 792 718 27800 27850 795 720 27850 27900 797 722 27900 27950 799 724 27950 28000 801 726

OHIO TAX TABLES FOR 1998 ONLY 24

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$28000 $31000 $34000 $37000

$28000 $28050 $ 803 $ 728 $31000 $31050 $ 937 $ 850 $34000 $34050 $ 1071 $ 971 $37000 $37050 $ 1205 $ 1092 28050 28100 806 730 31050 31100 939 852 34050 34100 1073 973 37050 37100 1207 1094 28100 28150 808 732 31100 31150 942 854 34100 34150 1075 975 37100 37150 1209 1096 28150 28200 810 734 31150 31200 944 856 34150 34200 1078 977 37150 37200 1211 1098 28200 28250 812 736 31200 31250 946 858 34200 34250 1080 979 37200 37250 1214 1100 28250 28300 815 738 31250 31300 948 860 34250 34300 1082 981 37250 37300 1216 1102 28300 28350 817 740 31300 31350 951 862 34300 34350 1084 983 37300 37350 1218 1104 28350 28400 819 742 31350 31400 953 864 34350 34400 1086 985 37350 37400 1220 1106 28400 28450 821 744 31400 31450 955 866 34400 34450 1089 987 37400 37450 1222 1108 28450 28500 824 746 31450 31500 957 868 34450 34500 1091 989 37450 37500 1225 1110 28500 28550 826 749 31500 31550 959 870 34500 34550 1093 991 37500 37550 1227 1112 28550 28600 828 751 31550 31600 962 872 34550 34600 1095 993 37550 37600 1229 1114 28600 28650 830 753 31600 31650 964 874 34600 34650 1098 995 37600 37650 1231 1116 28650 28700 832 755 31650 31700 966 876 34650 34700 1100 997 37650 37700 1234 1118 28700 28750 835 757 31700 31750 968 878 34700 34750 1102 999 37700 37750 1236 1120 28750 28800 837 759 31750 31800 971 880 34750 34800 1104 1001 37750 37800 1238 1122 28800 28850 839 761 31800 31850 973 882 34800 34850 1107 1003 37800 37850 1240 1124 28850 28900 841 763 31850 31900 975 884 34850 34900 1109 1005 37850 37900 1242 1126 28900 28950 844 765 31900 31950 977 886 34900 34950 1111 1007 37900 37950 1245 1128 28950 29000 846 767 31950 32000 980 888 34950 35000 1113 1009 37950 38000 1247 1130

$29000 $32000 $35000 $38000

$29000 $29050 $ 848 $ 769 $32000 $32050 $ 982 $ 890 $35000 $35050 $ 1115 $ 1011 $38000 $38050 $ 1249 $ 1132 29050 29100 850 771 32050 32100 984 892 35050 35100 1118 1013 38050 38100 1251 1134 29100 29150 853 773 32100 32150 986 894 35100 35150 1120 1015 38100 38150 1254 1136 29150 29200 855 775 32150 32200 988 896 35150 35200 1122 1017 38150 38200 1256 1138 29200 29250 857 777 32200 32250 991 898 35200 35250 1124 1019 38200 38250 1258 1140 29250 29300 859 779 32250 32300 993 900 35250 35300 1127 1021 38250 38300 1260 1142 29300 29350 861 781 32300 32350 995 902 35300 35350 1129 1023 38300 38350 1263 1144 29350 29400 864 783 32350 32400 997 904 35350 35400 1131 1025 38350 38400 1265 1146 29400 29450 866 785 32400 32450 1000 906 35400 35450 1133 1027 38400 38450 1267 1148 29450 29500 868 787 32450 32500 1002 908 35450 35500 1136 1029 38450 38500 1269 1150 29500 29550 870 789 32500 32550 1004 910 35500 35550 1138 1031 38500 38550 1271 1153 29550 29600 873 791 32550 32600 1006 912 35550 35600 1140 1033 38550 38600 1274 1155 29600 29650 875 793 32600 32650 1008 914 35600 35650 1142 1035 38600 38650 1276 1157 29650 29700 877 795 32650 32700 1011 916 35650 35700 1144 1037 38650 38700 1278 1159 29700 29750 879 797 32700 32750 1013 918 35700 35750 1147 1039 38700 38750 1280 1161 29750 29800 881 799 32750 32800 1015 920 35750 35800 1149 1041 38750 38800 1283 1163 29800 29850 884 801 32800 32850 1017 922 35800 35850 1151 1043 38800 38850 1285 1165 29850 29900 886 803 32850 32900 1020 924 35850 35900 1153 1045 38850 38900 1287 1167 29900 29950 888 805 32900 32950 1022 926 35900 35950 1156 1047 38900 38950 1289 1169 29950 30000 890 807 32950 33000 1024 928 35950 36000 1158 1049 38950 39000 1292 1171

$30000 $33000 $36000 $39000

$30000 $30050 $ 893 $ 809 $33000 $33050 $ 1026 $ 930 $36000 $36050 $ 1160 $ 1052 $39000 $39050 $ 1294 $ 1173 30050 30100 895 811 33050 33100 1029 932 36050 36100 1162 1054 39050 39100 1296 1175 30100 30150 897 813 33100 33150 1031 934 36100 36150 1164 1056 39100 39150 1298 1177 30150 30200 899 815 33150 33200 1033 936 36150 36200 1167 1058 39150 39200 1300 1179 30200 30250 902 817 33200 33250 1035 938 36200 36250 1169 1060 39200 39250 1303 1181 30250 30300 904 819 33250 33300 1037 940 36250 36300 1171 1062 39250 39300 1305 1183 30300 30350 906 821 33300 33350 1040 942 36300 36350 1173 1064 39300 39350 1307 1185 30350 30400 908 823 33350 33400 1042 944 36350 36400 1176 1066 39350 39400 1309 1187 30400 30450 910 825 33400 33450 1044 946 36400 36450 1178 1068 39400 39450 1312 1189 30450 30500 913 827 33450 33500 1046 948 36450 36500 1180 1070 39450 39500 1314 1191 30500 30550 915 829 33500 33550 1049 951 36500 36550 1182 1072 39500 39550 1316 1193 30550 30600 917 831 33550 33600 1051 953 36550 36600 1185 1074 39550 39600 1318 1195 30600 30650 919 833 33600 33650 1053 955 36600 36650 1187 1076 39600 39650 1320 1197 30650 30700 922 835 33650 33700 1055 957 36650 36700 1189 1078 39650 39700 1323 1199 30700 30750 924 837 33700 33750 1058 959 36700 36750 1191 1080 39700 39750 1325 1201 30750 30800 926 839 33750 33800 1060 961 36750 36800 1193 1082 39750 39800 1327 1203 30800 30850 928 841 33800 33850 1062 963 36800 36850 1196 1084 39800 39850 1329 1205 30850 30900 930 843 33850 33900 1064 965 36850 36900 1198 1086 39850 39900 1332 1207 30900 30950 933 845 33900 33950 1066 967 36900 36950 1200 1088 39900 39950 1334 1209 30950 31000 935 847 33950 34000 1069 969 36950 37000 1202 1090 39950 40000 1336 1211

OHIO TAX TABLES FOR 1998 ONLY 25

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$40000 $42000 $44000 $46000

$40000 $40050 $ 1339 $ 1213 $42000 $42050 $ 1443 $ 1308 $44000 $44050 $ 1547 $ 1402 $46000 $46050 $ 1651 $ 1496 40050 40100 1341 1216 42050 42100 1445 1310 44050 44100 1549 1404 46050 46100 1653 1499 40100 40150 1344 1218 42100 42150 1448 1312 44100 44150 1552 1407 46100 46150 1656 1501 40150 40200 1346 1220 42150 42200 1450 1315 44150 44200 1554 1409 46150 46200 1658 1503 40200 40250 1349 1223 42200 42250 1453 1317 44200 44250 1557 1411 46200 46250 1661 1506 40250 40300 1352 1225 42250 42300 1456 1319 44250 44300 1560 1414 46250 46300 1664 1508 40300 40350 1354 1227 42300 42350 1458 1322 44300 44350 1562 1416 46300 46350 1666 1510 40350 40400 1357 1230 42350 42400 1461 1324 44350 44400 1565 1418 46350 46400 1669 1513 40400 40450 1359 1232 42400 42450 1463 1326 44400 44450 1567 1421 46400 46450 1671 1515 40450 40500 1362 1234 42450 42500 1466 1329 44450 44500 1570 1423 46450 46500 1674 1517 40500 40550 1365 1237 42500 42550 1469 1331 44500 44550 1573 1425 46500 46550 1677 1520 40550 40600 1367 1239 42550 42600 1471 1334 44550 44600 1575 1428 46550 46600 1679 1522 40600 40650 1370 1242 42600 42650 1474 1336 44600 44650 1578 1430 46600 46650 1682 1524 40650 40700 1372 1244 42650 42700 1476 1338 44650 44700 1580 1433 46650 46700 1684 1527 40700 40750 1375 1246 42700 42750 1479 1341 44700 44750 1583 1435 46700 46750 1687 1529 40750 40800 1378 1249 42750 42800 1482 1343 44750 44800 1586 1437 46750 46800 1690 1532 40800 40850 1380 1251 42800 42850 1484 1345 44800 44850 1588 1440 46800 46850 1692 1534 40850 40900 1383 1253 42850 42900 1487 1348 44850 44900 1591 1442 46850 46900 1695 1536 40900 40950 1385 1256 42900 42950 1489 1350 44900 44950 1593 1444 46900 46950 1697 1539 40950 41000 1388 1258 42950 43000 1492 1352 44950 45000 1596 1447 46950 47000 1700 1541

$41000 $43000 $45000 $47000

$41000 $41050 $ 1391 $ 1260 $43000 $43050 $ 1495 $ 1355 $45000 $45050 $ 1599 $ 1449 $47000 $47050 $ 1703 $ 1543 41050 41100 1393 1263 43050 43100 1497 1357 45050 45100 1601 1451 47050 47100 1705 1546 41100 41150 1396 1265 43100 43150 1500 1359 45100 45150 1604 1454 47100 47150 1708 1548 41150 41200 1398 1268 43150 43200 1502 1362 45150 45200 1606 1456 47150 47200 1710 1550 41200 41250 1401 1270 43200 43250 1505 1364 45200 45250 1609 1458 47200 47250 1713 1553 41250 41300 1404 1272 43250 43300 1508 1367 45250 45300 1612 1461 47250 47300 1716 1555 41300 41350 1406 1275 43300 43350 1510 1369 45300 45350 1614 1463 47300 47350 1718 1557 41350 41400 1409 1277 43350 43400 1513 1371 45350 45400 1617 1466 47350 47400 1721 1560 41400 41450 1411 1279 43400 43450 1515 1374 45400 45450 1619 1468 47400 47450 1723 1562 41450 41500 1414 1282 43450 43500 1518 1376 45450 45500 1622 1470 47450 47500 1726 1565 41500 41550 1417 1284 43500 43550 1521 1379 45500 45550 1625 1473 47500 47550 1729 1567 41550 41600 1419 1286 43550 43600 1523 1381 45550 45600 1627 1475 47550 47600 1731 1569 41600 41650 1422 1289 43600 43650 1526 1383 45600 45650 1630 1477 47600 47650 1734 1572 41650 41700 1424 1291 43650 43700 1528 1385 45650 45700 1632 1480 47650 47700 1736 1574 41700 41750 1427 1293 43700 43750 1531 1388 45700 45750 1635 1482 47700 47750 1739 1576 41750 41800 1430 1296 43750 43800 1534 1390 45750 45800 1638 1484 47750 47800 1742 1579 41800 41850 1432 1298 43800 43850 1536 1392 45800 45850 1640 1487 47800 47850 1744 1581 41850 41900 1435 1301 43850 43900 1539 1395 45850 45900 1643 1489 47850 47900 1747 1583 41900 41950 1437 1303 43900 43950 1541 1397 45900 45950 1645 1491 47900 47950 1749 1586 41950 42000 1440 1305 43950 44000 1544 1400 45950 46000 1648 1494 47950 48000 1752 1588

OHIO TAX TABLES FOR 1998 ONLY 26

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$48000 $51000 $54000 $57000

$48000 $48050 $ 1755 $ 1590 $51000 $51050 $ 1911 $ 1732 $54000 $54050 $ 2067 $ 1873 $57000 $57050 $ 2223 $ 2015 48050 48100 1757 1593 51050 51100 1913 1734 54050 54100 2069 1876 57050 57100 2225 2017 48100 48150 1760 1595 51100 51150 1916 1737 54100 54150 2072 1878 57100 57150 2228 2020 48150 48200 1762 1598 51150 51200 1918 1739 54150 54200 2074 1880 57150 57200 2230 2022 48200 48250 1765 1600 51200 51250 1921 1741 54200 54250 2077 1883 57200 57250 2233 2024 48250 48300 1768 1602 51250 51300 1924 1744 54250 54300 2080 1885 57250 57300 2236 2027 48300 48350 1770 1605 51300 51350 1926 1746 54300 54350 2082 1888 57300 57350 2238 2029 48350 48400 1773 1607 51350 51400 1929 1748 54350 54400 2085 1890 57350 57400 2241 2031 48400 48450 1775 1609 51400 51450 1931 1751 54400 54450 2087 1892 57400 57450 2243 2034 48450 48500 1778 1612 51450 51500 1934 1753 54450 54500 2090 1895 57450 57500 2246 2036 48500 48550 1781 1614 51500 51550 1937 1756 54500 54550 2093 1897 57500 57550 2249 2038 48550 48600 1783 1616 51550 51600 1939 1758 54550 54600 2095 1899 57550 57600 2251 2041 48600 48650 1786 1619 51600 51650 1942 1760 54600 54650 2098 1902 57600 57650 2254 2043 48650 48700 1788 1621 51650 51700 1944 1763 54650 54700 2100 1904 57650 57700 2256 2045 48700 48750 1791 1623 51700 51750 1947 1765 54700 54750 2103 1906 57700 57750 2259 2048 48750 48800 1794 1626 51750 51800 1950 1767 54750 54800 2106 1909 57750 57800 2262 2050 48800 48850 1796 1628 51800 51850 1952 1770 54800 54850 2108 1911 57800 57850 2264 2053 48850 48900 1799 1631 51850 51900 1955 1772 54850 54900 2111 1913 57850 57900 2267 2055 48900 48950 1801 1633 51900 51950 1957 1774 54900 54950 2113 1916 57900 57950 2269 2057 48950 49000 1804 1635 51950 52000 1960 1777 54950 55000 2116 1918 57950 58000 2272 2060

$49000 $52000 $55000 $58000

$49000 $49050 $ 1807 $ 1638 $52000 $52050 $ 1963 $ 1779 $55000 $55050 $ 2119 $ 1921 $58000 $58050 $ 2275 $ 2062 49050 49100 1809 1640 52050 52100 1965 1781 55050 55100 2121 1923 58050 58100 2277 2064 49100 49150 1812 1642 52100 52150 1968 1784 55100 55150 2124 1925 58100 58150 2280 2067 49150 49200 1814 1645 52150 52200 1970 1786 55150 55200 2126 1928 58150 58200 2282 2069 49200 49250 1817 1647 52200 52250 1973 1789 55200 55250 2129 1930 58200 58250 2285 2071 49250 49300 1820 1649 52250 52300 1976 1791 55250 55300 2132 1932 58250 58300 2288 2074 49300 49350 1822 1652 52300 52350 1978 1793 55300 55350 2134 1935 58300 58350 2290 2076 49350 49400 1825 1654 52350 52400 1981 1796 55350 55400 2137 1937 58350 58400 2293 2078 49400 49450 1827 1656 52400 52450 1983 1798 55400 55450 2139 1939 58400 58450 2295 2081 49450 49500 1830 1659 52450 52500 1986 1800 55450 55500 2142 1942 58450 58500 2298 2083 49500 49550 1833 1661 52500 52550 1989 1803 55500 55550 2145 1944 58500 58550 2301 2086 49550 49600 1835 1664 52550 52600 1991 1805 55550 55600 2147 1946 58550 58600 2303 2088 49600 49650 1838 1666 52600 52650 1994 1807 55600 55650 2150 1949 58600 58650 2306 2090 49650 49700 1840 1668 52650 52700 1996 1810 55650 55700 2152 1951 58650 58700 2308 2093 49700 49750 1843 1671 52700 52750 1999 1812 55700 55750 2155 1954 58700 58750 2311 2095 49750 49800 1846 1673 52750 52800 2002 1814 55750 55800 2158 1956 58750 58800 2314 2097 49800 49850 1848 1675 52800 52850 2004 1817 55800 55850 2160 1958 58800 58850 2316 2100 49850 49900 1851 1678 52850 52900 2007 1819 55850 55900 2163 1961 58850 58900 2319 2102 49900 49950 1853 1680 52900 52950 2009 1822 55900 55950 2165 1963 58900 58950 2321 2104 49950 50000 1856 1682 52950 53000 2012 1824 55950 56000 2168 1965 58950 59000 2324 2107

$50000 $53000 $56000 $59000

$50000 $50050 $ 1859 $ 1685 $53000 $53050 $ 2015 $ 1826 $56000 $56050 $ 2171 $ 1968 $59000 $59050 $ 2327 $ 2109 50050 50100 1861 1687 53050 53100 2017 1829 56050 56100 2173 1970 59050 59100 2329 2111 50100 50150 1864 1689 53100 53150 2020 1831 56100 56150 2176 1972 59100 59150 2332 2114 50150 50200 1866 1692 53150 53200 2022 1833 56150 56200 2178 1975 59150 59200 2334 2116 50200 50250 1869 1694 53200 53250 2025 1836 56200 56250 2181 1977 59200 59250 2337 2119 50250 50300 1872 1697 53250 53300 2028 1838 56250 56300 2184 1979 59250 59300 2340 2121 50300 50350 1874 1699 53300 53350 2030 1840 56300 56350 2186 1982 59300 59350 2342 2123 50350 50400 1877 1701 53350 53400 2033 1843 56350 56400 2189 1984 59350 59400 2345 2126 50400 50450 1879 1704 53400 53450 2035 1845 56400 56450 2191 1987 59400 59450 2347 2128 50450 50500 1882 1706 53450 53500 2038 1847 56450 56500 2194 1989 59450 59500 2350 2130 50500 50550 1885 1708 53500 53550 2041 1850 56500 56550 2197 1991 59500 59550 2353 2133 50550 50600 1887 1711 53550 53600 2043 1852 56550 56600 2199 1994 59550 59600 2355 2135 50600 50650 1890 1713 53600 53650 2046 1855 56600 56650 2202 1996 59600 59650 2358 2137 50650 50700 1892 1715 53650 53700 2048 1857 56650 56700 2204 1998 59650 59700 2360 2140 50700 50750 1895 1718 53700 53750 2051 1859 56700 56750 2207 2001 59700 59750 2363 2142 50750 50800 1898 1720 53750 53800 2054 1862 56750 56800 2210 2003 59750 59800 2366 2144 50800 50850 1900 1722 53800 53850 2056 1864 56800 56850 2212 2005 59800 59850 2368 2147 50850 50900 1903 1725 53850 53900 2059 1866 56850 56900 2215 2008 59850 59900 2371 2149 50900 50950 1905 1727 53900 53950 2061 1869 56900 56950 2217 2010 59900 59950 2373 2152 50950 51000 1908 1730 53950 54000 2064 1871 56950 57000 2220 2012 59950 60000 2376 2154

OHIO TAX TABLES FOR 1998 ONLY 27

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$60000 $62000 $64000 $66000

$60000 $60050 $ 2379 $ 2156 $62000 $62050 $ 2483 $ 2251 $64000 $64050 $ 2587 $ 2345 $66000 $66050 $ 2691 $ 2439 60050 60100 2381 2159 62050 62100 2485 2253 64050 64100 2589 2347 66050 66100 2693 2442 60100 60150 2384 2161 62100 62150 2488 2255 64100 64150 2592 2350 66100 66150 2696 2444 60150 60200 2387 2163 62150 62200 2491 2258 64150 64200 2595 2352 66150 66200 2699 2446 60200 60250 2389 2166 62200 62250 2493 2260 64200 64250 2597 2354 66200 66250 2701 2449 60250 60300 2392 2168 62250 62300 2496 2262 64250 64300 2600 2357 66250 66300 2704 2451 60300 60350 2394 2170 62300 62350 2498 2265 64300 64350 2602 2359 66300 66350 2706 2453 60350 60400 2397 2173 62350 62400 2501 2267 64350 64400 2605 2361 66350 66400 2709 2456 60400 60450 2400 2175 62400 62450 2504 2269 64400 64450 2608 2364 66400 66450 2712 2458 60450 60500 2402 2177 62450 62500 2506 2272 64450 64500 2610 2366 66450 66500 2714 2460 60500 60550 2405 2180 62500 62550 2509 2274 64500 64550 2613 2368 66500 66550 2717 2463 60550 60600 2407 2182 62550 62600 2511 2277 64550 64600 2615 2371 66550 66600 2719 2465 60600 60650 2410 2185 62600 62650 2514 2279 64600 64650 2618 2373 66600 66650 2722 2467 60650 60700 2413 2187 62650 62700 2517 2281 64650 64700 2621 2376 66650 66700 2725 2470 60700 60750 2415 2189 62700 62750 2519 2284 64700 64750 2623 2378 66700 66750 2727 2472 60750 60800 2418 2192 62750 62800 2522 2286 64750 64800 2626 2380 66750 66800 2730 2475 60800 60850 2420 2194 62800 62850 2524 2288 64800 64850 2628 2383 66800 66850 2732 2477 60850 60900 2423 2196 62850 62900 2527 2291 64850 64900 2631 2385 66850 66900 2735 2479 60900 60950 2426 2199 62900 62950 2530 2293 64900 64950 2634 2387 66900 66950 2738 2482 60950 61000 2428 2201 62950 63000 2532 2295 64950 65000 2636 2390 66950 67000 2740 2484

$61000 $63000 $65000 $67000

$61000 $61050 $ 2431 $ 2203 $63000 $63050 $ 2535 $ 2298 $65000 $65050 $ 2639 $ 2392 $67000 $67050 $ 2743 $ 2486 61050 61100 2433 2206 63050 63100 2537 2300 65050 65100 2641 2394 67050 67100 2745 2489 61100 61150 2436 2208 63100 63150 2540 2302 65100 65150 2644 2397 67100 67150 2748 2491 61150 61200 2439 2211 63150 63200 2543 2305 65150 65200 2647 2399 67150 67200 2751 2493 61200 61250 2441 2213 63200 63250 2545 2307 65200 65250 2649 2401 67200 67250 2753 2496 61250 61300 2444 2215 63250 63300 2548 2310 65250 65300 2652 2404 67250 67300 2756 2498 61300 61350 2446 2218 63300 63350 2550 2312 65300 65350 2654 2406 67300 67350 2758 2500 61350 61400 2449 2220 63350 63400 2553 2314 65350 65400 2657 2409 67350 67400 2761 2503 61400 61450 2452 2222 63400 63450 2556 2317 65400 65450 2660 2411 67400 67450 2764 2505 61450 61500 2454 2225 63450 63500 2558 2319 65450 65500 2662 2413 67450 67500 2766 2508 61500 61550 2457 2227 63500 63550 2561 2321 65500 65550 2665 2416 67500 67550 2769 2510 61550 61600 2459 2229 63550 63600 2563 2324 65550 65600 2667 2418 67550 67600 2771 2512 61600 61650 2462 2232 63600 63650 2566 2326 65600 65650 2670 2420 67600 67650 2774 2515 61650 61700 2465 2234 63650 63700 2569 2328 65650 65700 2673 2423 67650 67700 2777 2517 61700 61750 2467 2236 63700 63750 2571 2331 65700 65750 2675 2425 67700 67750 2779 2519 61750 61800 2470 2239 63750 63800 2574 2333 65750 65800 2678 2427 67750 67800 2782 2522 61800 61850 2472 2241 63800 63850 2576 2335 65800 65850 2680 2430 67800 67850 2784 2524 61850 61900 2475 2244 63850 63900 2579 2338 65850 65900 2683 2432 67850 67900 2787 2526 61900 61950 2478 2246 63900 63950 2582 2340 65900 65950 2686 2434 67900 67950 2790 2529 61950 62000 2480 2248 63950 64000 2584 2343 65950 66000 2688 2437 67950 68000 2792 2531

OHIO TAX TABLES FOR 1998 ONLY 28

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$68000 $71000 $74000 $77000

$68000 $68050 $ 2795 $ 2533 $71000 $71050 $ 2951 $ 2675 $74000 $74050 $ 3107 $ 2816 $77000 $77050 $ 3263 $ 2958 68050 68100 2797 2536 71050 71100 2953 2677 74050 74100 3109 2819 77050 77100 3265 2960 68100 68150 2800 2538 71100 71150 2956 2680 74100 74150 3112 2821 77100 77150 3268 2963 68150 68200 2803 2541 71150 71200 2959 2682 74150 74200 3115 2823 77150 77200 3271 2965 68200 68250 2805 2543 71200 71250 2961 2684 74200 74250 3117 2826 77200 77250 3273 2967 68250 68300 2808 2545 71250 71300 2964 2687 74250 74300 3120 2828 77250 77300 3276 2970 68300 68350 2810 2548 71300 71350 2966 2689 74300 74350 3122 2831 77300 77350 3278 2972 68350 68400 2813 2550 71350 71400 2969 2691 74350 74400 3125 2833 77350 77400 3281 2974 68400 68450 2816 2552 71400 71450 2972 2694 74400 74450 3128 2835 77400 77450 3284 2977 68450 68500 2818 2555 71450 71500 2974 2696 74450 74500 3130 2838 77450 77500 3286 2979 68500 68550 2821 2557 71500 71550 2977 2699 74500 74550 3133 2840 77500 77550 3289 2981 68550 68600 2823 2559 71550 71600 2979 2701 74550 74600 3135 2842 77550 77600 3291 2984 68600 68650 2826 2562 71600 71650 2982 2703 74600 74650 3138 2845 77600 77650 3294 2986 68650 68700 2829 2564 71650 71700 2985 2706 74650 74700 3141 2847 77650 77700 3297 2988 68700 68750 2831 2566 71700 71750 2987 2708 74700 74750 3143 2849 77700 77750 3299 2991 68750 68800 2834 2569 71750 71800 2990 2710 74750 74800 3146 2852 77750 77800 3302 2993 68800 68850 2836 2571 71800 71850 2992 2713 74800 74850 3148 2854 77800 77850 3304 2996 68850 68900 2839 2574 71850 71900 2995 2715 74850 74900 3151 2856 77850 77900 3307 2998 68900 68950 2842 2576 71900 71950 2998 2717 74900 74950 3154 2859 77900 77950 3310 3000 68950 69000 2844 2578 71950 72000 3000 2720 74950 75000 3156 2861 77950 78000 3312 3003

$69000 $72000 $75000 $78000

$69000 $69050 $ 2847 $ 2581 $72000 $72050 $ 3003 $ 2722 $75000 $75050 $ 3159 $ 2864 $78000 $78050 $ 3315 $ 3005 69050 69100 2849 2583 72050 72100 3005 2724 75050 75100 3161 2866 78050 78100 3317 3007 69100 69150 2852 2585 72100 72150 3008 2727 75100 75150 3164 2868 78100 78150 3320 3010 69150 69200 2855 2588 72150 72200 3011 2729 75150 75200 3167 2871 78150 78200 3323 3012 69200 69250 2857 2590 72200 72250 3013 2732 75200 75250 3169 2873 78200 78250 3325 3014 69250 69300 2860 2592 72250 72300 3016 2734 75250 75300 3172 2875 78250 78300 3328 3017 69300 69350 2862 2595 72300 72350 3018 2736 75300 75350 3174 2878 78300 78350 3330 3019 69350 69400 2865 2597 72350 72400 3021 2739 75350 75400 3177 2880 78350 78400 3333 3021 69400 69450 2868 2599 72400 72450 3024 2741 75400 75450 3180 2882 78400 78450 3336 3024 69450 69500 2870 2602 72450 72500 3026 2743 75450 75500 3182 2885 78450 78500 3338 3026 69500 69550 2873 2604 72500 72550 3029 2746 75500 75550 3185 2887 78500 78550 3341 3029 69550 69600 2875 2607 72550 72600 3031 2748 75550 75600 3187 2889 78550 78600 3343 3031 69600 69650 2878 2609 72600 72650 3034 2750 75600 75650 3190 2892 78600 78650 3346 3033 69650 69700 2881 2611 72650 72700 3037 2753 75650 75700 3193 2894 78650 78700 3349 3036 69700 69750 2883 2614 72700 72750 3039 2755 75700 75750 3195 2897 78700 78750 3351 3038 69750 69800 2886 2616 72750 72800 3042 2757 75750 75800 3198 2899 78750 78800 3354 3040 69800 69850 2888 2618 72800 72850 3044 2760 75800 75850 3200 2901 78800 78850 3356 3043 69850 69900 2891 2621 72850 72900 3047 2762 75850 75900 3203 2904 78850 78900 3359 3045 69900 69950 2894 2623 72900 72950 3050 2765 75900 75950 3206 2906 78900 78950 3362 3047 69950 70000 2896 2625 72950 73000 3052 2767 75950 76000 3208 2908 78950 79000 3364 3050

$70000 $73000 $76000 $79000

$70000 $70050 $ 2899 $ 2628 $73000 $73050 $ 3055 $ 2769 $76000 $76050 $ 3211 $ 2911 $79000 $79050 $ 3367 $ 3052 70050 70100 2901 2630 73050 73100 3057 2772 76050 76100 3213 2913 79050 79100 3369 3054 70100 70150 2904 2632 73100 73150 3060 2774 76100 76150 3216 2915 79100 79150 3372 3057 70150 70200 2907 2635 73150 73200 3063 2776 76150 76200 3219 2918 79150 79200 3375 3059 70200 70250 2909 2637 73200 73250 3065 2779 76200 76250 3221 2920 79200 79250 3377 3062 70250 70300 2912 2640 73250 73300 3068 2781 76250 76300 3224 2922 79250 79300 3380 3064 70300 70350 2914 2642 73300 73350 3070 2783 76300 76350 3226 2925 79300 79350 3382 3066 70350 70400 2917 2644 73350 73400 3073 2786 76350 76400 3229 2927 79350 79400 3385 3069 70400 70450 2920 2647 73400 73450 3076 2788 76400 76450 3232 2930 79400 79450 3388 3071 70450 70500 2922 2649 73450 73500 3078 2790 76450 76500 3234 2932 79450 79500 3390 3073 70500 70550 2925 2651 73500 73550 3081 2793 76500 76550 3237 2934 79500 79550 3393 3076 70550 70600 2927 2654 73550 73600 3083 2795 76550 76600 3239 2937 79550 79600 3395 3078 70600 70650 2930 2656 73600 73650 3086 2798 76600 76650 3242 2939 79600 79650 3398 3080 70650 70700 2933 2658 73650 73700 3089 2800 76650 76700 3245 2941 79650 79700 3401 3083 70700 70750 2935 2661 73700 73750 3091 2802 76700 76750 3247 2944 79700 79750 3403 3085 70750 70800 2938 2663 73750 73800 3094 2805 76750 76800 3250 2946 79750 79800 3406 3087 70800 70850 2940 2665 73800 73850 3096 2807 76800 76850 3252 2948 79800 79850 3408 3090 70850 70900 2943 2668 73850 73900 3099 2809 76850 76900 3255 2951 79850 79900 3411 3092 70900 70950 2946 2670 73900 73950 3102 2812 76900 76950 3258 2953 79900 79950 3414 3095 70950 71000 2948 2673 73950 74000 3104 2814 76950 77000 3260 2955 79950 80000 3416 3097

OHIO TAX TABLES FOR 1998 ONLY 29

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$80000 $82000 $84000 $86000

$80000 $80050 $ 3419 $ 3099 $82000 $82050 $ 3538 $ 3207 $84000 $84050 $ 3657 $ 3315 $86000 $86050 $ 3776 $ 3423 80050 80100 3422 3102 82050 82100 3541 3210 84050 84100 3660 3318 86050 86100 3779 3425 80100 80150 3425 3105 82100 82150 3544 3213 84100 84150 3663 3320 86100 86150 3782 3428 80150 80200 3428 3108 82150 82200 3547 3215 84150 84200 3666 3323 86150 86200 3785 3431 80200 80250 3431 3110 82200 82250 3550 3218 84200 84250 3669 3326 86200 86250 3788 3434 80250 80300 3434 3113 82250 82300 3553 3221 84250 84300 3672 3328 86250 86300 3791 3436 80300 80350 3437 3116 82300 82350 3556 3223 84300 84350 3675 3331 86300 86350 3793 3439 80350 80400 3440 3118 82350 82400 3559 3226 84350 84400 3678 3334 86350 86400 3796 3442 80400 80450 3443 3121 82400 82450 3562 3229 84400 84450 3681 3337 86400 86450 3799 3444 80450 80500 3446 3124 82450 82500 3565 3231 84450 84500 3684 3339 86450 86500 3802 3447 80500 80550 3449 3126 82500 82550 3568 3234 84500 84550 3687 3342 86500 86550 3805 3450 80550 80600 3452 3129 82550 82600 3571 3237 84550 84600 3689 3345 86550 86600 3808 3452 80600 80650 3455 3132 82600 82650 3574 3240 84600 84650 3692 3347 86600 86650 3811 3455 80650 80700 3458 3134 82650 82700 3577 3242 84650 84700 3695 3350 86650 86700 3814 3458 80700 80750 3461 3137 82700 82750 3580 3245 84700 84750 3698 3353 86700 86750 3817 3460 80750 80800 3464 3140 82750 82800 3583 3248 84750 84800 3701 3355 86750 86800 3820 3463 80800 80850 3467 3143 82800 82850 3585 3250 84800 84850 3704 3358 86800 86850 3823 3466 80850 80900 3470 3145 82850 82900 3588 3253 84850 84900 3707 3361 86850 86900 3826 3469 80900 80950 3473 3148 82900 82950 3591 3256 84900 84950 3710 3363 86900 86950 3829 3471 80950 81000 3476 3151 82950 83000 3594 3258 84950 85000 3713 3366 86950 87000 3832 3474

$81000 $83000 $85000 $87000

$81000 $81050 $ 3479 $ 3153 $83000 $83050 $ 3597 $ 3261 $85000 $85050 $ 3716 $ 3369 $87000 $87050 $ 3835 $ 3477 81050 81100 3481 3156 83050 83100 3600 3264 85050 85100 3719 3372 87050 87100 3838 3479 81100 81150 3484 3159 83100 83150 3603 3266 85100 85150 3722 3374 87100 87150 3841 3482 81150 81200 3487 3161 83150 83200 3606 3269 85150 85200 3725 3377 87150 87200 3844 3485 81200 81250 3490 3164 83200 83250 3609 3272 85200 85250 3728 3380 87200 87250 3847 3487 81250 81300 3493 3167 83250 83300 3612 3275 85250 85300 3731 3382 87250 87300 3850 3490 81300 81350 3496 3169 83300 83350 3615 3277 85300 85350 3734 3385 87300 87350 3853 3493 81350 81400 3499 3172 83350 83400 3618 3280 85350 85400 3737 3388 87350 87400 3856 3495 81400 81450 3502 3175 83400 83450 3621 3283 85400 85450 3740 3390 87400 87450 3859 3498 81450 81500 3505 3178 83450 83500 3624 3285 85450 85500 3743 3393 87450 87500 3862 3501 81500 81550 3508 3180 83500 83550 3627 3288 85500 85550 3746 3396 87500 87550 3865 3504 81550 81600 3511 3183 83550 83600 3630 3291 85550 85600 3749 3398 87550 87600 3868 3506 81600 81650 3514 3186 83600 83650 3633 3293 85600 85650 3752 3401 87600 87650 3871 3509 81650 81700 3517 3188 83650 83700 3636 3296 85650 85700 3755 3404 87650 87700 3874 3512 81700 81750 3520 3191 83700 83750 3639 3299 85700 85750 3758 3407 87700 87750 3877 3514 81750 81800 3523 3194 83750 83800 3642 3301 85750 85800 3761 3409 87750 87800 3880 3517 81800 81850 3526 3196 83800 83850 3645 3304 85800 85850 3764 3412 87800 87850 3883 3520 81850 81900 3529 3199 83850 83900 3648 3307 85850 85900 3767 3415 87850 87900 3886 3522 81900 81950 3532 3202 83900 83950 3651 3310 85900 85950 3770 3417 87900 87950 3889 3525 81950 82000 3535 3205 83950 84000 3654 3312 85950 86000 3773 3420 87950 88000 3892 3528

OHIO TAX TABLES FOR 1998 ONLY 30

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$88000 $91000 $94000 $97000

$88000 $88050 $ 3895 $ 3530 $91000 $91050 $ 4073 $ 3692 $94000 $94050 $ 4251 $ 3854 $97000 $97050 $ 4429 $ 4015 88050 88100 3897 3533 91050 91100 4076 3695 94050 94100 4254 3856 97050 97100 4432 4018 88100 88150 3900 3536 91100 91150 4079 3698 94100 94150 4257 3859 97100 97150 4435 4021 88150 88200 3903 3539 91150 91200 4082 3700 94150 94200 4260 3862 97150 97200 4438 4023 88200 88250 3906 3541 91200 91250 4085 3703 94200 94250 4263 3865 97200 97250 4441 4026 88250 88300 3909 3544 91250 91300 4088 3706 94250 94300 4266 3867 97250 97300 4444 4029 88300 88350 3912 3547 91300 91350 4091 3708 94300 94350 4269 3870 97300 97350 4447 4032 88350 88400 3915 3549 91350 91400 4094 3711 94350 94400 4272 3873 97350 97400 4450 4034 88400 88450 3918 3552 91400 91450 4097 3714 94400 94450 4275 3875 97400 97450 4453 4037 88450 88500 3921 3555 91450 91500 4100 3716 94450 94500 4278 3878 97450 97500 4456 4040 88500 88550 3924 3557 91500 91550 4103 3719 94500 94550 4281 3881 97500 97550 4459 4042 88550 88600 3927 3560 91550 91600 4106 3722 94550 94600 4284 3883 97550 97600 4462 4045 88600 88650 3930 3563 91600 91650 4108 3724 94600 94650 4287 3886 97600 97650 4465 4048 88650 88700 3933 3566 91650 91700 4111 3727 94650 94700 4290 3889 97650 97700 4468 4050 88700 88750 3936 3568 91700 91750 4114 3730 94700 94750 4293 3891 97700 97750 4471 4053 88750 88800 3939 3571 91750 91800 4117 3733 94750 94800 4296 3894 97750 97800 4474 4056 88800 88850 3942 3574 91800 91850 4120 3735 94800 94850 4299 3897 97800 97850 4477 4059 88850 88900 3945 3576 91850 91900 4123 3738 94850 94900 4302 3900 97850 97900 4480 4061 88900 88950 3948 3579 91900 91950 4126 3741 94900 94950 4305 3902 97900 97950 4483 4064 88950 89000 3951 3582 91950 92000 4129 3743 94950 95000 4308 3905 97950 98000 4486 4067

$89000 $92000 $95000 $98000

$89000 $89050 $ 3954 $ 3584 $92000 $92050 $ 4132 $ 3746 $95000 $95050 $ 4311 $ 3908 $98000 $98050 $ 4489 $ 4069 89050 89100 3957 3587 92050 92100 4135 3749 95050 95100 4314 3910 98050 98100 4492 4072 89100 89150 3960 3590 92100 92150 4138 3751 95100 95150 4316 3913 98100 98150 4495 4075 89150 89200 3963 3592 92150 92200 4141 3754 95150 95200 4319 3916 98150 98200 4498 4077 89200 89250 3966 3595 92200 92250 4144 3757 95200 95250 4322 3918 98200 98250 4501 4080 89250 89300 3969 3598 92250 92300 4147 3759 95250 95300 4325 3921 98250 98300 4504 4083 89300 89350 3972 3601 92300 92350 4150 3762 95300 95350 4328 3924 98300 98350 4507 4085 89350 89400 3975 3603 92350 92400 4153 3765 95350 95400 4331 3927 98350 98400 4510 4088 89400 89450 3978 3606 92400 92450 4156 3768 95400 95450 4334 3929 98400 98450 4513 4091 89450 89500 3981 3609 92450 92500 4159 3770 95450 95500 4337 3932 98450 98500 4516 4094 89500 89550 3984 3611 92500 92550 4162 3773 95500 95550 4340 3935 98500 98550 4519 4096 89550 89600 3987 3614 92550 92600 4165 3776 95550 95600 4343 3937 98550 98600 4522 4099 89600 89650 3990 3617 92600 92650 4168 3778 95600 95650 4346 3940 98600 98650 4524 4102 89650 89700 3993 3619 92650 92700 4171 3781 95650 95700 4349 3943 98650 98700 4527 4104 89700 89750 3996 3622 92700 92750 4174 3784 95700 95750 4352 3945 98700 98750 4530 4107 89750 89800 3999 3625 92750 92800 4177 3786 95750 95800 4355 3948 98750 98800 4533 4110 89800 89850 4001 3627 92800 92850 4180 3789 95800 95850 4358 3951 98800 98850 4536 4112 89850 89900 4004 3630 92850 92900 4183 3792 95850 95900 4361 3953 98850 98900 4539 4115 89900 89950 4007 3633 92900 92950 4186 3794 95900 95950 4364 3956 98900 98950 4542 4118 89950 90000 4010 3636 92950 93000 4189 3797 95950 96000 4367 3959 98950 99000 4545 4120

$90000 $93000 $96000 $99000

$90000 $90050 $ 4013 $ 3638 $93000 $93050 $ 4192 $ 3800 $96000 $96050 $ 4370 $ 3962 $99000 $99050 $ 4548 $ 4123 90050 90100 4016 3641 93050 93100 4195 3803 96050 96100 4373 3964 99050 99100 4551 4126 90100 90150 4019 3644 93100 93150 4198 3805 96100 96150 4376 3967 99100 99150 4554 4129 90150 90200 4022 3646 93150 93200 4201 3808 96150 96200 4379 3970 99150 99200 4557 4131 90200 90250 4025 3649 93200 93250 4204 3811 96200 96250 4382 3972 99200 99250 4560 4134 90250 90300 4028 3652 93250 93300 4207 3813 96250 96300 4385 3975 99250 99300 4563 4137 90300 90350 4031 3654 93300 93350 4210 3816 96300 96350 4388 3978 99300 99350 4566 4139 90350 90400 4034 3657 93350 93400 4212 3819 96350 96400 4391 3980 99350 99400 4569 4142 90400 90450 4037 3660 93400 93450 4215 3821 96400 96450 4394 3983 99400 99450 4572 4145 90450 90500 4040 3662 93450 93500 4218 3824 96450 96500 4397 3986 99450 99500 4575 4147 90500 90550 4043 3665 93500 93550 4221 3827 96500 96550 4400 3988 99500 99550 4578 4150 90550 90600 4046 3668 93550 93600 4224 3830 96550 96600 4403 3991 99550 99600 4581 4153 90600 90650 4049 3671 93600 93650 4227 3832 96600 96650 4406 3994 99600 99650 4584 4155 90650 90700 4052 3673 93650 93700 4230 3835 96650 96700 4409 3997 99650 99700 4587 4158 90700 90750 4055 3676 93700 93750 4233 3838 96700 96750 4412 3999 99700 99750 4590 4161 90750 90800 4058 3679 93750 93800 4236 3840 96750 96800 4415 4002 99750 99800 4593 4164 90800 90850 4061 3681 93800 93850 4239 3843 96800 96850 4418 4005 99800 99850 4596 4166 90850 90900 4064 3684 93850 93900 4242 3846 96850 96900 4420 4007 99850 99900 4599 4169 90900 90950 4067 3687 93900 93950 4245 3848 96900 96950 4423 4010 99900 99950 4602 4172 90950 91000 4070 3689 93950 94000 4248 3851 96950 97000 4426 4013 99950 100000 4605 4174

OHIO TAX TABLES FOR 1998 ONLY 31

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that surplus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax and tax rate before and after reduction The crossed-out part of the table shows the tax and tax rate before reduction The amount shown in the shaded area is the tax and tax rate after reduction

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

1998 IT-1040EZ AND IT-1040 TAX TABLE NO 2

Taxpayers with Ohio taxable income of $100000 or more must use this table

Ohio taxable income (line 5 of Form IT-1040EZ or line 5 of Form IT-1040)

$0mdash 5000 $5000mdash 10000

$10000mdash 15000 $15000mdash 20000 $20000mdash 40000 $40000mdash 80000 $80000mdash 100000

$100000mdash 200000 over 200000

Ohio tax rate before reduction DO NOT USE

743 of Ohio taxable income

$ 3715 plus 1486 of excess over $ 5000

$ 11145 plus 2972 of excess over $ 10000

$ 26065 plus 3715 of excess over $ 15000

$ 44580 plus 4457 of excess over $ 20000

$ 133720 plus 5201 of excess over $ 40000

$ 341760 plus 5943 of excess over $ 80000

$ 460620 plus 69 of excess over $ 100000

$ 1150620 plus 75 of excess over $ 200000

1998 Ohio tax rate after reduction

673 of Ohio taxable income

$ 3365 plus 1347 of excess over $ 5000

$ 10100 plus 2694 of excess over $ 10000

$ 23570 plus 3368 of excess over $ 15000

$ 40410 plus 4040 of excess over $ 20000

$ 121210 plus 4715 of excess over $ 40000

$ 309810 plus 5388 of excess over $ 80000

$ 417570 plus 6255 of excess over $ 100000

$ 1043070 plus 6799 of excess over $ 200000

32

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 1998 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 your county board ofnumbers elections

ADAMS COUNTY Adams CountyOhio Valley Local SD 0101

ALLEN COUNTY 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 Ashland City SD 0301 Hillsdale Local SD 0302

Loudonville-Perrysville Ex Vil SD 0303 Mapleton Local SD 0304

ASHTABULA COUNTY 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 Alexander Local SD 0501 Athens City SD 0502 Federal Hocking Local SD 0503 Nelsonville-York City SD 0504 Trimble Local SD 0505

AUGLAIZE COUNTY 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 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 Eastern Local SD 0801 Fayetteville-Perry Local SD 0802 Georgetown Ex Vil SD 0803 Ripley Union Lewis Huntington Local SD 0804 Western Brown Local SD 0805

BUTLER COUNTY Edgewood City SD 0901 Fairfield City SD 0902 Hamilton City SD 0903 Lakota Local SD 0904

Madison Local SD 0905 MiddletownMonroe City SD 0906

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

CARROLL COUNTY Brown Local SD 1001 Carrollton Ex Vil SD 1002

CHAMPAIGN COUNTY 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 Mad River-Green Local SD 1201 Northeastern Local SD 1203 Northwestern Local SD 1204

Southeastern Local SD 1205 Springfield City SD 1206 Clark-Shawnee Local SD 1207 Tecumseh Local SD 1202

CLERMONT COUNTY 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 Blanchester Local SD 1401 Clinton-Massie Local SD 1402 East Clinton Local SD 1403 Wilmington City SD 1404

COLUMBIANA COUNTY 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 Coshocton City SD 1601 Ridgewood Local SD 1602 River View Local SD 1603

CRAWFORD COUNTY 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 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 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 Ayersville Local SD 2001

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

Northeastern Local SD 2005

DELAWARE COUNTY Big Walnut Local SD 2101 Buckeye Valley Local SD 2102

Delaware City SD 2103 Olentangy Local SD 2104

ERIE COUNTY 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 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 Miami Trace Local SD 2401 Washington Court House City SD 2402

FRANKLIN COUNTY 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 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

School district income tax in effect for 1998

33

GALLIA COUNTY Gallia County Local SD 2701 Gallipolis City SD 2702

GEAUGA COUNTY 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 Beavercreek City SD 2901

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

Sugarcreek Local SD 2905 Xenia City SD2906

Yellow Springs Ex Vil SD 2907

GUERNSEY COUNTY Cambridge City SD3001 East Guernsey Local SD3002 Rolling Hills Local SD 3003

HAMILTON COUNTY Cincinnati City SD3101 Deer Park Community City SD3102 Finneytown Local SD 3103 Forest Hills Local SD 3104 Indian Hill Ex Vil SD 3106 Lockland City SD 3107 Loveland City SD 3108 Madeira City SD 3109 Mariemont City SD3110 Mount Healthy City SD3111 North College Hill City SD 3112 Northwest Local SD 3113 Norwood City SD 3114 Oak Hills Local SD3115 Princeton City SD 3116 Reading Community City SD3117 Southwest Local SD 3118 St Bernard-Elmwood Place City SD 3119 Sycamore Community City SD 3120 Three Rivers Local SD 3121 Winton Woods City SD3105

Wyoming City SD 3122

HANCOCK COUNTY Arcadia Local SD 3201

Arlington Local SD3202 Cory-Rawson Local SD3203

Findlay City SD 3204 Liberty-Benton Local SD 3205 McComb Local SD 3206

Van Buren Local SD3207 Vanlue Local SD3208

HARDIN COUNTY Ada Ex Vil SD3301 Hardin Northern Local SD 3302 Kenton City SD3303 Ridgemont Local SD 3304

Riverdale Local SD3305 Upper Scioto Valley Local SD 3306

HARRISON COUNTY Conotton Valley Union Local SD 3401 Harrison Hills City SD 3402

HENRY COUNTY Holgate Local SD 3501 Liberty Center Local SD3502

Napoleon Area City SD3503 Patrick Henry Local SD3504

HIGHLAND COUNTY Bright Local SD3601 Fairfield Local SD 3602 Greenfield Ex Vil SD 3603

Hillsboro City SD 3604 Lynchburg-Clay Local SD3605

HOCKING COUNTY Logan-Hocking Local SD3701

HOLMES COUNTY East Holmes Local SD3801 West Holmes Local SD 3802

HURON COUNTY Bellevue City SD 3901 Monroeville Local SD 3902

New London Local SD 3903 Norwalk City SD 3904 South Central Local SD3905 Western Reserve Local SD3906

Willard City SD 3907

JACKSON COUNTY Jackson City SD4001 Oak Hill Union Local SD 4002 Wellston City SD4003

JEFFERSON COUNTY Buckeye Local SD 4101 Edison Local SD 4102 Indian Creek Local SD 4103 Steubenville City SD 4104 Toronto City SD 4105

KNOX COUNTY Centerburg Local SD 4201 Danville Local SD 4202

East Knox Local SD 4203 Fredericktown Local SD4204 Mount Vernon City SD4205 LAKE COUNTY Fairport Harbor Ex Vil SD 4301 Kirtland Local SD4302 Madison Local SD 4303 Mentor Ex Vil SD4304 Painesville City Local SD4305 Painesville Township Local SD 4306 Perry Local SD 4307 Wickliffe City SD 4308 Willoughby-Eastlake City SD 4309

LAWRENCE COUNTY Chesapeake Union Ex Vil SD 4401 Dawson-Bryant Local SD4402 Fairland Local SD4403 Ironton City SD4404 Rock Hill Local SD 4405 South Point Local SD 4406 Symmes Valley Local SD4407

LICKING COUNTY Granville Ex Vil SD 4501 Heath City SD4502 Johnstown-Monroe Local SD 4503 Lakewood Local SD 4504 Licking Heights Local SD 4505

Licking Valley Local SD4506 Newark City SD 4507

North Fork Local SD 4508 Northridge Local SD 4509 Southwest Licking Local SD4510

LOGAN COUNTY Bellefontaine City SD4601 Benjamin Logan Local SD 4602 Indian Lake Local SD4603

Riverside Local SD4604

LORAIN COUNTY Amherst Ex Vil SD4701 Avon Lake City SD 4702 Avon Local SD 4703 Clearview Local SD4704 Columbia Local SD 4705 Elyria City SD4706 Firelands Local SD 4707 Keystone Local SD 4708 Lorain City SD4709 Midview Local SD4710 North Ridgeville City SD 4711

Oberlin City SD 4712 Sheffield-Sheffield Lake City SD4713

Wellington Ex Vil SD4715

LUCAS COUNTY Anthony Wayne Local SD4801 Maumee City SD 4802 Oregon City SD 4803 Ottawa Hills Local SD4804 Springfield Local SD 4805 Sylvania City SD 4806 Toledo City SD 4807 Washington Local SD4808

School district income tax in effect for 1998

MADISON COUNTY Jefferson Local SD 4901

Jonathan Alder Local SD4902 London City SD4903 Madison-Plains Local SD 4904

MAHONING COUNTY Austintown Local SD 5001 Boardman Local SD 5002 Campbell City SD5003 Canfield Local SD 5004 Jackson-Milton Local SD 5005 Lowellville Local SD5006 Poland Local SD 5007 Sebring Local SD5008 South Range Local SD 5009 Springfield Local SD 5010 Struthers City SD5011 West Branch Local SD 5012 Western Reserve Local SD5013 Youngstown City SD5014

MARION COUNTY Elgin Local SD 5101 Marion City SD5102 Pleasant Local SD5103 Ridgedale Local SD5104 River Valley Local SD 5105

MEDINA COUNTY Black River Local SD5201 Brunswick City SD 5202 Buckeye Local SD 5203 Cloverleaf Local SD 5204 Highland Local SD 5205 Medina City SD 5206 Wadsworth City SD5207

MEIGS COUNTY Eastern Local SD 5301 Meigs Local SD 5302 Southern Local SD5303

MERCER COUNTY Celina City SD5401 Coldwater Ex Vil SD5402 Fort Recovery Local SD 5406

Marion Local SD 5403 Parkway Local SD 5405

St Henry Consolidated Local SD 5407

MIAMI COUNTY Bethel Local SD5501

Bradford Ex Vil SD 5502 Covington Ex Vil SD5503 Miami East Local SD 5504

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

Tipp City Ex Vil SD 5508 Troy City SD5509

MONROE COUNTY Switzerland of Ohio Local SD 5601

MONTGOMERY COUNTY Brookville Local SD 5701 Centerville City SD5702 Dayton City SD5703 Huber Heights City SD5715 Jefferson Township Local SD 5704 Kettering City SD 5705 Mad River Local SD5706 Miamisburg City SD5707

New Lebanon Local SD 5708 Northmont City SD5709 Northridge Local SD5710 Oakwood City SD5711 Trotwood-Madison City SD 5712

Valley View Local SD5713 Vandalia-Butler City SD5714 West Carrollton City SD5716

MORGAN COUNTY Morgan Local SD 5801

MORROW COUNTY Cardington-Lincoln Local SD 5901

Highland Local SD 5902 Mount Gilead Ex Vil SD 5903 Northmor Local SD 5904

34

MUSKINGUM COUNTY East Muskingum Local SD6001 Franklin Local SD6002 Maysville Local SD 6003 Tri-Valley Local SD 6004 West Muskingum Local SD 6005 Zanesville City SD6006

NOBLE COUNTY Caldwell Ex Vil SD 6101 Noble Local SD 6102

OTTAWA COUNTY Benton-Carroll-Salem Local SD6201 Danbury Local SD 6202 Genoa Area Local SD6203 Middle Bass Local SD6204 North Bass Local SD 6205 Port Clinton City SD6206 Put-In-Bay Local SD 6207

PAULDING COUNTY Antwerp Local SD 6301 Paulding Ex Vil SD 6302 Wayne Trace Local SD6303

PERRY COUNTY Crooksville Ex Vil SD6401 New Lexington City SD 6402 Northern Local SD6403 Southern Local SD6404

PICKAWAY COUNTY Circleville City SD 6501 Logan Elm Local SD 6502

Teays Valley Local SD6503 Westfall Local SD6504

PIKE COUNTY Eastern Local SD 6601 Scioto Valley Local SD 6602 Waverly City SD6603 Western Local SD6604

PORTAGE COUNTY Aurora City SD 6701 Crestwood Local SD6702 Field Local SD6703 James A Garfield Local SD 6704 Kent City SD6705 Ravenna City SD 6706 Rootstown Local SD6707 Southeast Local SD6708 Streetsboro City SD 6709 Waterloo Local SD 6710 Windham Ex Vil SD6711

PREBLE COUNTY College Corner Local SD 6801

National Trail Local SD 6802 Eaton City SD 6803 Preble Shawnee Local SD 6804

Twin Valley Community Local SD6805 Tri-County North Local SD6806

PUTNAM COUNTY Columbus Grove Local SD6901 Continental Local SD 6902

Jennings Local SD 6903 Kalida Local SD 6904

Leipsic Local SD 6905 Miller City-New Cleveland Local SD 6906 Ottawa-Glandorf Local SD6907

Ottoville Local SD6908 Pandora-Gilboa Local SD6909

RICHLAND COUNTY Clear Fork Valley Local SD 7001 Crestview Local SD7002 Lexington Local SD7003 Lucas Local SD7004 Madison Local SD 7005 Mansfield City SD 7006 Ontario Local SD7009

Plymouth Local SD7007 Shelby City SD 7008

ROSS COUNTY Adena Local SD7101 Chillicothe City SD7102 Huntington Local SD7103 Paint Valley Local SD 7104

Scioto Valley Local SD 7105 Union-Scioto Local SD7106 Zane Trace Local SD 7107

SANDUSKY COUNTY Clyde-Green Springs Ex Vil SD7201

Fremont City SD7202 Gibsonburg Ex Vil SD7203 Lakota Local SD 7204 Woodmore Local SD 7205

SCIOTO COUNTY Bloom-Vernon Local SD7301 Clay Local SD7302 Green Local SD 7303 Minford Local SD7304 New Boston Local SD 7305 Northwest Local SD 7306 Portsmouth City SD7307 Valley Local SD 7308 Washington-Nile Local SD7309 Wheelersburg Local SD7310

SENECA COUNTY Bettsville Local SD7401

Fostoria City SD 7402 Hopewell-Loudon Local SD7403

New Riegel Local SD 7404 Old Fort Local SD 7405 Seneca East Local SD7406 Tiffin City SD 7407

SHELBY COUNTY Anna Local SD 7501

Botkins Local SD7502 Fairlawn Local SD7503 Fort Loramie Local SD7504 Hardin-Houston Local SD 7505

Jackson Center Local SD7506 Russia Local SD 7507

Sidney City SD 7508

STARK COUNTY Alliance City SD7601 Canton City SD7602 Canton Local SD7603 Fairless Local SD7604 Jackson Local SD 7605 Lake Local SD 7606 Louisville City SD 7607 Marlington Local SD 7608

Massillon City SD7609 Minerva Local SD7610 North Canton City SD 7611 Northwest Local SD 7612 Osnaburg Local SD7613 Perry Local SD 7614 Plain Local SD7615 Sandy Valley Local SD 7616 Tuslaw Local SD 7617

SUMMIT COUNTY Akron City SD 7701 Barberton City SD 7702 Copley-Fairlawn City SD 7703 Coventry Local SD 7704 Cuyahoga Falls City SD 7705 Green Local SD 7707 Hudson Local SD7708 Manchester Local SD 7706 Mogadore Local SD7709 Nordonia Hills City SD 7710 Norton City SD 7711 Revere Local SD7712 Springfield Local SD 7713 Stow-Munroe Falls City SD 7714 Tallmadge City SD 7715 Twinsburg City SD 7716 Woodridge Local SD 7717

TRUMBULL COUNTY Bloomfield-Mespo Local SD7801 Bristol Local SD 7802 Brookfield Local SD7803 Champion Local SD 7804 Girard City SD7807 Howland Local SD 7808 Hubbard Ex Vil SD7809 Joseph Badger Local SD7810 LaBrae Local SD 7811 Lakeview Local SD 7812 Liberty Local SD 7813

School district income tax in effect for 1998

Lordstown Local SD7814 Maplewood Local SD 7815 Mathews Local SD 7806 McDonald Local SD 7816 Newton Falls Ex Vil SD 7817 Niles City SD7818 Southington Local SD7819 Warren City SD 7820 Weathersfield Local SD7821

TUSCARAWAS COUNTY Claymont City SD7901 Dover City SD 7902 Garaway Local SD7903 Indian Valley Local SD 7904 Newcomerstown Ex Vil SD 7905 New Philadelphia City SD7906 Strasburg-Franklin Local SD7907 Tuscarawas Valley Local SD 7908

UNION COUNTY Fairbanks Local SD 8001

Marysville Ex Vil SD 8002 North Union Local SD8003

VAN WERT COUNTY Crestview Local SD8101 Lincolnview Local SD8102 Van Wert City SD8104

VINTON COUNTY Vinton County Local SD 8201

WARREN COUNTY Carlisle Local SD8301 Franklin City SD8304 Kings Local SD8303 Lebanon City SD 8305 Little Miami Local SD8306 Mason City SD 8307 Springboro Community City SD 8302 Wayne Local SD8308

WASHINGTON COUNTY Belpre City SD8401 Fort Frye Local SD 8402 Frontier Local SD 8403 Marietta City SD8404 Warren Local SD 8405 Wolf Creek Local SD 8406

WAYNE COUNTY Chippewa Local SD8501 Dalton Local SD 8502 Green Local SD 8503 North Central Local SD8504

Northwestern Local SD 8505 Orrville City SD8506 Rittman Ex Vil SD8507 Southeast Local SD8508 Triway Local SD8509 Wooster City SD8510

WILLIAMS COUNTY Bryan City SD8601

Edgerton Local SD 8602 Edon-Northwest Local SD8603 Millcreek-West Unity Local SD8604 Montpelier Ex Vil SD8605 North Central Local SD8606

Stryker Local SD 8607

WOOD COUNTY Bowling Green City SD8701

Eastwood Local SD 8702 Elmwood Local SD8703

Lake Local SD 8704 North Baltimore Local SD8705 Northwood Local SD8706 Otsego Local SD8707

Perrysburg Ex Vil SD 8708 Rossford Ex Vil SD 8709

WYANDOT COUNTY Carey Ex Vil SD 8801

Mohawk Local SD8802 Upper Sandusky Ex Vil SD8803

35

To Determine the School District of Residence

COUNTY BOARD OF ELECTIONS

Adams 937-544-2633 Allen 419-223-8530 Ashland 419-282-4224 Ashtabula 440-576-6915

Athens 740-592-3201 Auglaize 419-738-9231 Belmont 740-676-1025 Brown 937-378-3008

Butler 513-887-3700 Carroll 330-627-2610 Champaign 937-652-1369 Clark 937-328-2491 2492 2604

Clermont 513-732-7275 Clinton 937-382-3537 Columbiana 330-424-1448 Coshocton 740-622-1117

Crawford 419-562-8721 Cuyahoga 216-443-3200 Darke 937-548-1835 Defiance 419-782-2906 8543

Delaware 740-368-1780 Erie 419-627-7601 Fairfield 740-687-7000 Fayette 740-335-1190

Franklin 614-462-3100 Fulton 419-335-6841 Gallia 740-446-1600 Geauga 440-285-2222 ext 5930

Greene 937-376-7470 Guernsey 740-432-2680 Hamilton 513-632-7031 Hancock 419-422-3245

Hardin 419-674-2211 Harrison 740-942-8866 Henry 419-592-7956 Highland 937-393-9961

Hocking 740-380-8683 Holmes 330-674-5921 Huron 419-668-8238 Jackson 740-286-2905

Jefferson 740-283-8522 Knox 740-397-2188 Lake 440-350-2700 Lawrence 740-532-0444

Call the County Board of Elections

COUNTY

Licking Logan Lorain Lucas

Madison Mahoning Marion Medina

Meigs Mercer Miami Monroe

Montgomery Morgan Morrow Muskingum

Noble Ottawa Paulding Perry

Pickaway Pike Portage Preble

Putnam Richland Ross Sandusky

Scioto Seneca Shelby Stark

Summit Trumbull Tuscarawas Union

Van Wert Vinton Warren Washington

Wayne Williams Wood Wyandot

BOARD OF ELECTIONS

740-349-8683 937-599-7255 440-244-3186 440-322-8228 419-213-4001

740-852-9424 330-783-2474 740-387-9631 330-722-9278

740-992-2697 419-586-2215 937-332-6926 740-472-0929

937-225-5656 740-962-3116 419-946-4026 740-455-7120

740-732-2057 419-734-6880 419-399-8230 740-342-2134

740-474-1100 8077 740-947-4512 2039 330-297-3511 937-456-8117

419-523-3343 419-774-5530 740-775-2350 419-334-6180

740-353-4178 419-447-4424 937-498-7207 330-438-8683

330-643-5200 330-369-4050 330-343-8819 937-642-2836

419-238-4192 740-596-5855 513-695-1358 740-374-6828

330-287-5480 419-636-1854 419-354-9120 419-294-1226

36 70998

n

n

I I I

I I I I

I I I I I I

I I I I I I I I

I I I

I I I I

I I I I

I I I I I

1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 i i 1 1 1

- 111111111111

IT-10 OHIO Information Notice 1998 For the year January 1-December 31 1998 or other taxable year beginning ________________________ 1998 and ending ________________________ 19_____

TY

PE

OR

PR

INT

TY

PE O

R P

RIN

T

Your first name Initial Last name Your social security number Filing Statusmdashcheck only one

n Single Notice

n Joint Notice

If a joint notice spousersquos first name Initial Last name Spousersquos social security number

Home address (number and street) PLACE LABEL HERE Apt No Ohio county

City town or post office state and ZIP code Ohio Public School District Number

s

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 7

I AM NOT REQUIRED TO FILE A 1998 OHIO INCOME TAX RETURN BECAUSE

1 I MOVED OUT OF THE STATE OF OHIO IN 1997 AND HAD NO INCOME IN OHIO DURING 1998

I MOVED TO ______________________________ DATE MOVED ______________________________

2 IN 1998 I WAS A RESIDENT OF ONE OF THE FOLLOWING STATES (CIRCLE STATE) KENTUCKY INDIANA WEST VIRGINIA MICHIGAN OR PENNSYLVANIA AND I 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 WE MAY ASK YOU LATER ON 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 1998

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)

OHIO IT-40P 1998PINCOME TAX PAYMENT VOUCHER Please use UPPER CASE letters to print the first three letters of

Taxpayerrsquos last name Spousersquos last name Your first name Initial Last name

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

(if joint filing)

Your Social Security Number

Spousersquos Number

(if joint filing)

Dollars Cents Return this voucher with check or money order payable to TREASURER OF STATE OF OHIO and mail to AMOUNT OF OHIO DEPrsquoT OF TAXATION PO BOX 182131 COLUMBUS OHIO 43218-2131 PAYMENT

s $

37

HOW TO GET OHIO TAX INFORMATION Do you want information by telephone - FAST FAST (Fast Answers about State Taxes) is an auto-mated phone system where you can get the status of your 1998 refund or get answers to the 23 most fre-quently asked tax questions Recorded tax information will be available 24 hours a day seven days a week

How do I use FAST to get refund information You can check on the status of your 1998 Ohio Income Tax refund by calling toll free 1-800-282-1784 You will be required to provide your social security number and your refund amount We will then tell you if your refund has been processed and when you can expect your refund Refund information will occasionally not be available due to system maintenance Refund pro-cessing takes from six to eight weeks You are limited to one refund information call every three days

Do you want to access us on the Internet Visit the State of Ohio Internet Web Site at wwwstateohustax You can get answers to the 23 most frequently asked tax questions as well as tax forms Publications Information Releases Tax Rules and Statistics

Do you want to visit us in person The addresses for our district offices are found on page 39 of this booklet

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 to a tax question If you write be sure to include your social security number Our address is found on page 39 of this booklet

How do I use FAST to answer a tax question You can listen to answers for the following 23 most frequently asked questions by calling toll free 1-800-282-1780 A pre-recorded message will follow each

Forms Information bull Where can I pick up Ohio income tax forms bull How can I get a copy of my Ohio income tax return bull What should I do if I need a paper copy of my

Telefile return

Filing Requirements bull I moved into Ohio last year How do I file bull How can I get an extension of time to file my Ohio

income tax return bull Where do I send my Ohio income tax return bull I never received a W-2 form What do I do bull What should I do if I need to correct my Telefile

return bull What should I do if the IRS examined and changed

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

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

an Ohio return bull Can my children claim themselves on their Ohio

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

Refund Problems bull I moved since I filed my Ohio return How can I get

my refund bull My spouse passed away but my refund check has

both our names on it What should I do bull Irsquom due a refund Do I still need to file an Ohio

income tax return bull Irsquove either lost my refund check or it was stolen

What should I do

Payment Information bull Why was my Ohio withholding disallowed bull Should I file my Ohio income tax return even though

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

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

income taxes bull Can I pay my taxes with a credit card

Ohio School District Information bull How do I find out what school district I live in bull What do I do if my employer mistakenly withheld

Ohio school district income tax

38

ii11imi111 11111 11 11 111 1

0

TAXPAYER ASSISTANCE

By Internet STATE OF OHIO INTERNET WEBSITE

Tax Forms Instructions wwwstateohustax FAST Tax Questions

By Phone TOLL FREE TELEPHONE NUMBERS

Toll Free 24 Hour Refund Hotline 1-800-282-1784 Toll Free Form Requests 1-800-282-1782 Toll Free Tax Questions 1-800-282-1780

Walk-in Ohio Department of Taxation District Office Locations Walk-in services are available at all office locations Monday through Friday 800 am to 500 pm

AKRON DISTRICT OFFICE CINCINNATI DISTRICT OFFICE CLEVELAND DISTRICT OFFICE 161 South High Street 900 Dalton Avenue at West 8th Street 615 West Superior Avenue Suite 501 Cincinnati Ohio 45203-1171 Fifth Floor Room 570 Akron Ohio 44308-1600 Cleveland Ohio 44113-1891

COLUMBUS DISTRICT OFFICE DAYTON DISTRICT OFFICE LIMA DISTRICT OFFICE 1880 East Dublin-Granville Road Centre City Offices 1303 Bellefontaine Avenue Columbus Ohio 43229-3529 15 East Fourth Street Room 510 Lima Ohio 45804-3199

Dayton Ohio 45402-2162

TOLEDO DISTRICT OFFICE YOUNGSTOWN DISTRICT OFFICE ZANESVILLE DISTRICT OFFICE One Government Center Stambaugh Building 601 Underwood Street Suite 1400 44 Federal Plaza Central 300 Zanesville Ohio 43701-3786 Toledo Ohio 43604-2232 Youngstown Ohio 44503-1651

Written Ohio Department of Taxation Taxpayer Services Mailing address

Ohio Department of Taxation Taxpayer ServiceCentral Registration Division Taxpayer Services Response Section PO Box 182382 Columbus Ohio 43218-2382

For Deaf Hard of Hearing or Speech Impaired who use TTY or TDD only Please contact the Ohio Relay Service at 1-800-750-0750 and give the Communication Assistant the Ohio Department of Taxation telephone number that you wish to contact

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 loca-tions in your area call the Internal Revenue Service at 1-800-829-1040 If you received an Ohio andor Federal income tax pack-age in the mail take them with you when you go for help

The Ohio Department of Taxation is an Equal Opportunity Employer

39

OHIO Department of Taxation Columbus Ohio 43270

  • Untitled
    • 2
Page 16: Individual Income Tax · Individual Income Tax Forms and Instructions This booklet contains 2 copies of Form IT-1040, the standard Ohio income tax form AND Form IT-1040 EZ, the short

0

0

Schedule AmdashAdjustments to Income Additions

Line 25 mdash Government Interest or Dividends from Other States

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

Line 26 mdash US Government ObligationsComplex Trust Income

Enter interest or dividends on obligations of the United States government that are exempt from federal taxation but not exempt from state taxation Attach an explanation Also 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 27 mdash Pass-Through Entity Addback

Add any Form IT-1140 taxes shown on your Federal K-1rsquos

Line 28 mdash Losses on Ohio Public Obligations

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

Line 29 mdash Non-qualifying Medical Savings Account Withdrawals

SEE WORKSHEET ON PAGE 18

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

Deductions Any amounts deducted on lines 31 through 43 mustSTOP be included in your Federal Adjusted Gross Income

line 1 of the Ohio Return

Line 31 mdash Federal Interest and Dividends

Enter interest income (included in line 1) from obligations issued by the United States government or its possessionster-ritories 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 list-ing Examples of interest income that are not deductible bull Interest paid by the IRS on a federal income tax refundbull 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 you were a full year resident of one of these states bull your only source of income was from wages salaries tips

or commissions and bull you did not have Ohio tax withheld

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 line 32

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 nonresident credit in Schedule D

Note Residents of these neighboring states who work in Ohio should complete Form IT-4NR and give it to their employer to stop Ohio withholding for 1999

Wages salaries tips and commissions earned bySTOP Ohio residents in these neighboring 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 the amount withheld for the other state on line 15

Line 33 mdash State or Municipal Refund

Deduct on line 33 the amount of state and municipal income tax overpayments appearing on line 10 of your Federal Form 1040

Line 34 mdash Disability and Survivorship Benefits

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 considered retirement or pension benefits and are no longer deductible (See instructions for line 46 for the proper treat-ment of retirement benefits)

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

16

0

0

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 Benefitsbull Tier I and Tier II Railroad Retirement Benefits bull Supplemental Railroad Retirement Benefits bull Dual Railroad Retirement Benefits bull Railroad Disability and Unemployment Benefits

Line 37 mdash Interest from Ohio Public and Purchase Obligations and the Gain from the Sale or Disposition of Ohio Public Obligations

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 1998 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 1997 federal income tax return In 1998 he received a reimbursement of $200 of the medical expenses from his insurance company which he reported as income on line 21 of his 1998 federal income tax return Mr Brown is entitled to deduct the $200 reimburse-ment on line 39 of his Ohio income tax return

Do not deduct on this line state or municipal incomeSTOP tax overpayments (see line 33)

Line 40 mdash Repayment of Income Reported in a Prior Year

Deduct interest income earned from Ohio Public and Purchase Obligations if the interest income is included in your Federal Adjusted Gross Income You may also deduct any gains resulting from the sale or disposition of Ohio Public 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 1998 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)

If in 1998 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 1998 federal income tax return for the amount repaid or you claimed a tax credit on your 1998 federal income tax return based upon the amount repaid and

bull The repayment has not otherwise reduced your Federal Adjusted Gross Income for 1998 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 1997 and included the bonus in his 1997 Federal Ad-justed Gross Income In 1998 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 1998 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 your 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

If you were eligible to participate in any health planSTOP maintained by your or your spousersquos employer for

any month or part of a month in 1998 amounts paid for health insurance coverage for that month cannot be used to figure this deduction

17

Self-employed Health Insurance Cost Worksheet

1 Enter the total amount you paid in 1998 for health insurance coverage for 1998 for you your spouse and dependents 1_______

2 a Enter your net profit and other earned income from your 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 27 of your Federal Form 1040 for the self-

employment tax deduction 2b_______ c Enter any amount you claimed on line 29

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 28 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 be able to deduct the amount of funds you deposit-ed into a medical savings account or the amount deposited by your employer on your behalf If filing a joint return your spouse may also be able to deduct hisher funds deposited into hisher medical savings account For 1998 the maximum amount of deposited funds you may be able to deduct is $3149 If filing a joint return each spouse may be able to deduct up to $3149 of deposited funds into hisher separate account for a maximum of $6298

Also any investment income or interest earned on the funds deposited into a medical savings account is deductible if the income is included in your Federal Adjusted Gross Income line 1 of your Ohio Form IT-1040

To determine if you are eligible for this deduction complete the medical savings account worksheet on this page

For further information please see the question ldquoWhat is a Medical Savings Account and what are the qualificationsrdquo on page 7 of this booklet

Example John and Mary Brown file a joint tax return for 1998 John contributed $2000 to his medical savings account while Mary contributed $5000 to hers Johnrsquos account earned $120 in interest and Maryrsquos earned $300 which were includ-ed in their Federal Adjusted Gross Income They would be entitled to a Medical Savings Account deduction of $5569 ($2000 for John and $3149 for Mary plus the interest income of $420)

Medical Savings Account Worksheet

1 Amount you contributed during 1998 but no more than $3149 ________

2 If joint return amount your spouse contributed during 1998 but no more than $3149 ________

3 Amount of Medical Savings Account earnings included in line 1 of your 1998 Ohio Form IT-1040 ________

4 Sub-total (add lines 1 2 and 3) ________ 5 1998 withdrawals from the account for

non-medical purposes (see note below) ________ 6 If line 5 is less than line 4 subtract line 5 from

line 4 and enter here and on line 42 of Schedule A of Form IT-1040 ________

7 If line 4 is less than line 5 subtract line 4 from line 5 and enter here and on line 29 of Schedule A of Form IT-1040 ________

Note If any prior year contribution exceeded the deductible limit for that year please contact the Ohio Department of Taxation to help you determine the amount you should enter on line 5 of this worksheet

Line 43 mdash Individual Development Account Program

You may deduct matching contributions to another personrsquos Individual Development Account when the account has been established by a County Department of Human Services This program was established for the purpose of providing match-ing funds for qualified program participants For further information about this program contact your local County Department of Human Services

Line 44 mdash Total Deductions

Enter the total of lines 31 through 43

Line 45 mdash Net Adjustments If line 30 is LARGER THAN line 44 subtract line 44 from line 30 and enter the amount on line 45 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 44 subtract line 30 from line 44 and enter the difference on line 45 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

18

0

0

Schedule BmdashCredits Line 46 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 47 mdash Senior Citizen Credit

You may claim a $50 credit if you were 65 years of age or older prior to January 1 1999 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

Line 48 mdash Lump Sum Distribution Credit

This credit is available only to individuals 65 years of age or older before January 1 1999 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

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 1999 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

If you take this credit you cannot take the $50 STOP Senior Citizenrsquos Credit on this yearrsquos return or any

future yearrsquos return

Line 49 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

If line 3 on the front of the Ohio Form IT-1040 is STOP $40000 or more yoursquore not entitled to this credit

1998 Child and Dependent Care Worksheet

A Enter the amount of Federal Child and Dependent Care Credit shown on your Federal Form 1040A line 26 or your Federal Form 1040 line 41 A$________

B If line 3 of your Ohio IT-1040 is less than $20000 enter 100 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 49 (schedule B) on the back of Form IT-1040 C$________

19

0

Line 50 mdash Lump Sum Retirement Income Credit

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 1998 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 page 39 of this booklet

Line 51 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

Such training qualifies for this credit only if you canSTOP 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

1998 Job Training Credit Worksheet

1 Enter the amount you paid during 1997 and 1998 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 51 Schedule B on the 1997 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 51 of Ohio Form IT-1040

Line 52 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 The max-imum credit is $50 (for single or married separate filers) and $100 (for married filing joint returns if both spouses made contributions of $50 or more) regardless of the amount of the contribution

You can claim the credit on the back of Form IT-1040 line 52

Line 53 mdash Total Credits Enter the total of lines 46 through 52 on line 53 and on line 7 on the front of the return

20

0

Schedule CmdashResident Credit Line 54

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 57 or 57a

Enter the portion of Ohio Adjusted Gross Income from line 3 that is subjected to tax 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

Do not include wages salaries tips or commissionsSTOP 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 55

Enter Ohio Adjusted Gross Income from line 3

Line 56 Divide 54 by line 55

Line 57 Multiply line 56 by the amount on line 12 on the front of the return Enter the amount on line 57

Line 57a Enter the amount of 1998 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 57b Enter the smaller of line 57 or line 57a 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 1998 income tax return below line 57b 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 58

Line 58 Enter the portion of Ohio Adjusted Gross Income from line 3 that was not earned or received in Ohio

Line 59

Enter Ohio Adjusted Gross Income from line 3

Line 60 Divide line 58 by line 59

Line 61 Multiply line 60 by the amount on line 12 on the front of the return Enter the amount on line 61 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 57b and 61 on line 13

21

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax least less is

than

Tax After Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

Up to $1000 $2000 $4000 $6000

$ 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 4 500 550 4 550 600 4 600 650 5 650 700 5 700 750 5 750 800 6 800 850 6 850 900 7 900 950 7 950 1000 7

$ 0 1 1 1 2 2 2 3 3 3 4 4 4 5 5 5 6 6 6 7

$ 2000 $ 2050 $ 15 $ 14 2050 2100 15 14 2100 2150 16 14 2150 2200 16 15 2200 2250 17 15 2250 2300 17 15 2300 2350 17 16 2350 2400 18 16 2400 2450 18 16 2450 2500 18 17 2500 2550 19 17 2550 2600 19 17 2600 2650 20 18 2650 2700 20 18 2700 2750 20 18 2750 2800 21 19 2800 2850 21 19 2850 2900 21 19 2900 2950 22 20 2950 3000 22 20

$ 4000 $ 4050 $ 30 $ 27 4050 4100 30 27 4100 4150 31 28 4150 4200 31 28 4200 4250 31 28 4250 4300 32 29 4300 4350 32 29 4350 4400 33 29 4400 4450 33 30 4450 4500 33 30 4500 4550 34 30 4550 4600 34 31 4600 4650 34 31 4650 4700 35 31 4700 4750 35 32 4750 4800 35 32 4800 4850 36 32 4850 4900 36 33 4900 4950 37 33 4950 5000 37 33

$ 6000 $ 6050 $ 52 $ 47 6050 6100 53 48 6100 6150 54 49 6150 6200 55 49 6200 6250 55 50 6250 6300 56 51 6300 6350 57 51 6350 6400 58 52 6400 6450 58 53 6450 6500 59 54 6500 6550 60 54 6550 6600 61 55 6600 6650 61 56 6650 6700 62 56 6700 6750 63 57 6750 6800 64 58 6800 6850 64 58 6850 6900 65 59 6900 6950 66 60 6950 7000 66 60

$1000 $3000 $5000 $7000

$ 1000 $ 1050 $ 8 1050 1100 8 1100 1150 8 1150 1200 9 1200 1250 9 1250 1300 9 1300 1350 10 1350 1400 10 1400 1450 11 1450 1500 11 1500 1550 11 1550 1600 12 1600 1650 12 1650 1700 12 1700 1750 13 1750 1800 13 1800 1850 14 1850 1900 14 1900 1950 14 1950 2000 15

$ 7 7 8 8 8 9 9 9

10 10 10 11 11 11 12 12 12 13 13 13

$ 3000 $ 3050 $ 22 $ 20 3050 3100 23 21 3100 3150 23 21 3150 3200 24 21 3200 3250 24 22 3250 3300 24 22 3300 3350 25 22 3350 3400 25 23 3400 3450 25 23 3450 3500 26 23 3500 3550 26 24 3550 3600 27 24 3600 3650 27 24 3650 3700 27 25 3700 3750 28 25 3750 3800 28 25 3800 3850 28 26 3850 3900 29 26 3900 3950 29 26 3950 4000 30 27

$ 5000 $ 5050 $ 38 $ 34 5050 5100 38 35 5100 5150 39 35 5150 5200 40 36 5200 5250 40 37 5250 5300 41 37 5300 5350 42 38 5350 5400 43 39 5400 5450 43 39 5450 5500 44 40 5500 5550 45 41 5550 5600 46 41 5600 5650 46 42 5650 5700 47 43 5700 5750 48 43 5750 5800 49 44 5800 5850 49 45 5850 5900 50 45 5900 5950 51 46 5950 6000 52 47

$ 7000 $ 7050 $ 67 $ 61 7050 7100 68 62 7100 7150 69 62 7150 7200 69 63 7200 7250 70 64 7250 7300 71 64 7300 7350 72 65 7350 7400 72 66 7400 7450 73 66 7450 7500 74 67 7500 7550 75 68 7550 7600 75 68 7600 7650 76 69 7650 7700 77 70 7700 7750 78 70 7750 7800 78 71 7800 7850 79 72 7850 7900 80 72 7900 7950 81 73 7950 8000 81 74

OHIO TAX TABLES FOR 1998 ONLY 22

$9000

$16000 $19000

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$8000 $11000 $14000 $17000

$ 8000 $ 8050 $ 82 $ 74 8050 8100 83 75 8100 8150 84 76 8150 8200 84 76 8200 8250 85 77 8250 8300 86 78 8300 8350 87 78 8350 8400 87 79 8400 8450 88 80 8450 8500 89 80 8500 8550 90 81 8550 8600 90 82 8600 8650 91 82 8650 8700 92 83 8700 8750 93 84 8750 8800 93 84 8800 8850 94 85 8850 8900 95 86 8900 8950 95 87 8950 9000 96 87

$11000 $11050 $ 142 $ 129 11050 11100 143 130 11100 11150 145 131 11150 11200 146 133 11200 11250 148 134 11250 11300 149 135 11300 11350 151 137 11350 11400 152 138 11400 11450 154 139 11450 11500 155 141 11500 11550 157 142 11550 11600 158 143 11600 11650 160 145 11650 11700 161 146 11700 11750 163 147 11750 11800 164 149 11800 11850 166 150 11850 11900 167 152 11900 11950 169 153 11950 12000 170 154

$14000 $14050 $ 231 $ 209 14050 14100 233 211 14100 14150 234 212 14150 14200 236 213 14200 14250 237 215 14250 14300 239 216 14300 14350 240 218 14350 14400 241 219 14400 14450 243 220 14450 14500 244 222 14500 14550 246 223 14550 14600 247 224 14600 14650 249 226 14650 14700 250 227 14700 14750 252 228 14750 14800 253 230 14800 14850 255 231 14850 14900 256 232 14900 14950 258 234 14950 15000 259 235

$17000 $17050 $ 335 $ 304 17050 17100 337 306 17100 17150 339 307 17150 17200 341 309 17200 17250 343 311 17250 17300 345 312 17300 17350 346 314 17350 17400 348 316 17400 17450 350 317 17450 17500 352 319 17500 17550 354 321 17550 17600 356 322 17600 17650 358 324 17650 17700 359 326 17700 17750 361 327 17750 17800 363 329 17800 17850 365 331 17850 17900 367 333 17900 17950 369 334 17950 18000 371 336

$9000 $12000 $15000 $18000

$ 9000 $ 9050 $ 97 $ 88 9050 9100 98 89 9100 9150 98 89 9150 9200 99 90 9200 9250 100 91 9250 9300 101 91 9300 9350 101 92 9350 9400 102 93 9400 9450 103 93 9450 9500 104 94 9500 9550 104 95 9550 9600 105 95 9600 9650 106 96 9650 9700 107 97 9700 9750 107 97 9750 9800 108 98 9800 9850 109 99 9850 9900 110 99 9900 9950 110 100 9950 10000 111 101

$12000 $12050 $ 172 $ 156 12050 12100 173 157 12100 12150 175 158 12150 12200 176 160 12200 12250 178 161 12250 12300 179 162 12300 12350 181 164 12350 12400 182 165 12400 12450 184 166 12450 12500 185 168 12500 12550 187 169 12550 12600 188 170 12600 12650 190 172 12650 12700 191 173 12700 12750 193 174 12750 12800 194 176 12800 12850 195 177 12850 12900 197 178 12900 12950 198 180 12950 13000 200 181

$15000 $15050 $ 261 $ 237 15050 15100 263 238 15100 15150 265 240 15150 15200 267 242 15200 15250 268 243 15250 15300 270 245 15300 15350 272 247 15350 15400 274 248 15400 15450 276 250 15450 15500 278 252 15500 15550 280 253 15550 15600 281 255 15600 15650 283 257 15650 15700 285 258 15700 15750 287 260 15750 15800 289 262 15800 15850 291 263 15850 15900 293 265 15900 15950 294 267 15950 16000 296 269

$18000 $18050 $ 372 $ 338 18050 18100 374 339 18100 18150 376 341 18150 18200 378 343 18200 18250 380 344 18250 18300 382 346 18300 18350 384 348 18350 18400 385 349 18400 18450 387 351 18450 18500 389 353 18500 18550 391 354 18550 18600 393 356 18600 18650 395 358 18650 18700 397 359 18700 18750 398 361 18750 18800 400 363 18800 18850 402 365 18850 18900 404 366 18900 18950 406 368 18950 19000 408 370

$10000 $13000 $16000 $19000

$10000 $10050 $ 112 $ 102 10050 10100 114 103 10100 10150 115 104 10150 10200 117 106 10200 10250 118 107 10250 10300 120 108 10300 10350 121 110 10350 10400 123 111 10400 10450 124 112 10450 10500 126 114 10500 10550 127 115 10550 10600 129 116 10600 10650 130 118 10650 10700 132 119 10700 10750 133 121 10750 10800 134 122 10800 10850 136 123 10850 10900 137 125 10900 10950 139 126 10950 11000 140 127

$13000 $13050 $ 201 $ 182 13050 13100 203 184 13100 13150 204 185 13150 13200 206 187 13200 13250 207 188 13250 13300 209 189 13300 13350 210 191 13350 13400 212 192 13400 13450 213 193 13450 13500 215 195 13500 13550 216 196 13550 13600 218 197 13600 13650 219 199 13650 13700 221 200 13700 13750 222 201 13750 13800 224 203 13800 13850 225 204 13850 13900 227 205 13900 13950 228 207 13950 14000 230 208

$16000 $16050 $ 298 $ 270 16050 16100 300 272 16100 16150 302 274 16150 16200 304 275 16200 16250 306 277 16250 16300 307 279 16300 16350 309 280 16350 16400 311 282 16400 16450 313 284 16450 16500 315 285 16500 16550 317 287 16550 16600 319 289 16600 16650 320 290 16650 16700 322 292 16700 16750 324 294 16750 16800 326 295 16800 16850 328 297 16850 16900 330 299 16900 16950 332 301 16950 17000 333 302

$19000 $19050 $ 410 $ 371 19050 19100 411 373 19100 19150 413 375 19150 19200 415 376 19200 19250 417 378 19250 19300 419 380 19300 19350 421 381 19350 19400 423 383 19400 19450 424 385 19450 19500 426 386 19500 19550 428 388 19550 19600 430 390 19600 19650 432 391 19650 19700 434 393 19700 19750 436 395 19750 19800 437 397 19800 19850 439 398 19850 19900 441 400 19900 19950 443 402 19950 20000 445 403

OHIO TAX TABLES FOR 1998 ONLY 23

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$20000 $22000 $24000 $26000

$20000 $20050 $ 447 $ 405 20050 20100 449 407 20100 20150 451 409 20150 20200 454 411 20200 20250 456 413 20250 20300 458 415 20300 20350 460 417 20350 20400 463 419 20400 20450 465 421 20450 20500 467 423 20500 20550 469 425 20550 20600 471 427 20600 20650 474 429 20650 20700 476 431 20700 20750 478 433 20750 20800 480 435 20800 20850 483 437 20850 20900 485 439 20900 20950 487 441 20950 21000 489 443

$22000 $22050 $ 536 $ 486 22050 22100 538 488 22100 22150 541 490 22150 22200 543 492 22200 22250 545 494 22250 22300 547 496 22300 22350 549 498 22350 22400 552 500 22400 22450 554 502 22450 22500 556 504 22500 22550 558 506 22550 22600 561 508 22600 22650 563 510 22650 22700 565 512 22700 22750 567 514 22750 22800 569 516 22800 22850 572 518 22850 22900 574 520 22900 22950 576 522 22950 23000 578 524

$24000 $24050 $ 625 $ 567 24050 24100 627 569 24100 24150 630 571 24150 24200 632 573 24200 24250 634 575 24250 24300 636 577 24300 24350 639 579 24350 24400 641 581 24400 24450 643 583 24450 24500 645 585 24500 24550 647 587 24550 24600 650 589 24600 24650 652 591 24650 24700 654 593 24700 24750 656 595 24750 24800 659 597 24800 24850 661 599 24850 24900 663 601 24900 24950 665 603 24950 25000 668 605

$26000 $26050 $ 714 $ 648 26050 26100 717 650 26100 26150 719 652 26150 26200 721 654 26200 26250 723 656 26250 26300 725 658 26300 26350 728 660 26350 26400 730 662 26400 26450 732 664 26450 26500 734 666 26500 26550 737 668 26550 26600 739 670 26600 26650 741 672 26650 26700 743 674 26700 26750 746 676 26750 26800 748 678 26800 26850 750 680 26850 26900 752 682 26900 26950 754 684 26950 27000 757 686

$21000 $23000 $25000 $27000

$21000 $21050 $ 491 $ 446 21050 21100 494 448 21100 21150 496 450 21150 21200 498 452 21200 21250 500 454 21250 21300 503 456 21300 21350 505 458 21350 21400 507 460 21400 21450 509 462 21450 21500 512 464 21500 21550 514 466 21550 21600 516 468 21600 21650 518 470 21650 21700 520 472 21700 21750 523 474 21750 21800 525 476 21800 21850 527 478 21850 21900 529 480 21900 21950 532 482 21950 22000 534 484

$23000 $23050 $ 581 $ 526 23050 23100 583 528 23100 23150 585 530 23150 23200 587 532 23200 23250 590 534 23250 23300 592 536 23300 23350 594 538 23350 23400 596 540 23400 23450 598 542 23450 23500 601 544 23500 23550 603 547 23550 23600 605 549 23600 23650 607 551 23650 23700 610 553 23700 23750 612 555 23750 23800 614 557 23800 23850 616 559 23850 23900 619 561 23900 23950 621 563 23950 24000 623 565

$25000 $25050 $ 670 $ 607 25050 25100 672 609 25100 25150 674 611 25150 25200 676 613 25200 25250 679 615 25250 25300 681 617 25300 25350 683 619 25350 25400 685 621 25400 25450 688 623 25450 25500 690 625 25500 25550 692 627 25550 25600 694 629 25600 25650 697 631 25650 25700 699 633 25700 25750 701 635 25750 25800 703 637 25800 25850 705 639 25850 25900 708 641 25900 25950 710 643 25950 26000 712 645

$27000 $27050 $ 759 $ 688 27050 27100 761 690 27100 27150 763 692 27150 27200 766 694 27200 27250 768 696 27250 27300 770 698 27300 27350 772 700 27350 27400 775 702 27400 27450 777 704 27450 27500 779 706 27500 27550 781 708 27550 27600 783 710 27600 27650 786 712 27650 27700 788 714 27700 27750 790 716 27750 27800 792 718 27800 27850 795 720 27850 27900 797 722 27900 27950 799 724 27950 28000 801 726

OHIO TAX TABLES FOR 1998 ONLY 24

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$28000 $31000 $34000 $37000

$28000 $28050 $ 803 $ 728 $31000 $31050 $ 937 $ 850 $34000 $34050 $ 1071 $ 971 $37000 $37050 $ 1205 $ 1092 28050 28100 806 730 31050 31100 939 852 34050 34100 1073 973 37050 37100 1207 1094 28100 28150 808 732 31100 31150 942 854 34100 34150 1075 975 37100 37150 1209 1096 28150 28200 810 734 31150 31200 944 856 34150 34200 1078 977 37150 37200 1211 1098 28200 28250 812 736 31200 31250 946 858 34200 34250 1080 979 37200 37250 1214 1100 28250 28300 815 738 31250 31300 948 860 34250 34300 1082 981 37250 37300 1216 1102 28300 28350 817 740 31300 31350 951 862 34300 34350 1084 983 37300 37350 1218 1104 28350 28400 819 742 31350 31400 953 864 34350 34400 1086 985 37350 37400 1220 1106 28400 28450 821 744 31400 31450 955 866 34400 34450 1089 987 37400 37450 1222 1108 28450 28500 824 746 31450 31500 957 868 34450 34500 1091 989 37450 37500 1225 1110 28500 28550 826 749 31500 31550 959 870 34500 34550 1093 991 37500 37550 1227 1112 28550 28600 828 751 31550 31600 962 872 34550 34600 1095 993 37550 37600 1229 1114 28600 28650 830 753 31600 31650 964 874 34600 34650 1098 995 37600 37650 1231 1116 28650 28700 832 755 31650 31700 966 876 34650 34700 1100 997 37650 37700 1234 1118 28700 28750 835 757 31700 31750 968 878 34700 34750 1102 999 37700 37750 1236 1120 28750 28800 837 759 31750 31800 971 880 34750 34800 1104 1001 37750 37800 1238 1122 28800 28850 839 761 31800 31850 973 882 34800 34850 1107 1003 37800 37850 1240 1124 28850 28900 841 763 31850 31900 975 884 34850 34900 1109 1005 37850 37900 1242 1126 28900 28950 844 765 31900 31950 977 886 34900 34950 1111 1007 37900 37950 1245 1128 28950 29000 846 767 31950 32000 980 888 34950 35000 1113 1009 37950 38000 1247 1130

$29000 $32000 $35000 $38000

$29000 $29050 $ 848 $ 769 $32000 $32050 $ 982 $ 890 $35000 $35050 $ 1115 $ 1011 $38000 $38050 $ 1249 $ 1132 29050 29100 850 771 32050 32100 984 892 35050 35100 1118 1013 38050 38100 1251 1134 29100 29150 853 773 32100 32150 986 894 35100 35150 1120 1015 38100 38150 1254 1136 29150 29200 855 775 32150 32200 988 896 35150 35200 1122 1017 38150 38200 1256 1138 29200 29250 857 777 32200 32250 991 898 35200 35250 1124 1019 38200 38250 1258 1140 29250 29300 859 779 32250 32300 993 900 35250 35300 1127 1021 38250 38300 1260 1142 29300 29350 861 781 32300 32350 995 902 35300 35350 1129 1023 38300 38350 1263 1144 29350 29400 864 783 32350 32400 997 904 35350 35400 1131 1025 38350 38400 1265 1146 29400 29450 866 785 32400 32450 1000 906 35400 35450 1133 1027 38400 38450 1267 1148 29450 29500 868 787 32450 32500 1002 908 35450 35500 1136 1029 38450 38500 1269 1150 29500 29550 870 789 32500 32550 1004 910 35500 35550 1138 1031 38500 38550 1271 1153 29550 29600 873 791 32550 32600 1006 912 35550 35600 1140 1033 38550 38600 1274 1155 29600 29650 875 793 32600 32650 1008 914 35600 35650 1142 1035 38600 38650 1276 1157 29650 29700 877 795 32650 32700 1011 916 35650 35700 1144 1037 38650 38700 1278 1159 29700 29750 879 797 32700 32750 1013 918 35700 35750 1147 1039 38700 38750 1280 1161 29750 29800 881 799 32750 32800 1015 920 35750 35800 1149 1041 38750 38800 1283 1163 29800 29850 884 801 32800 32850 1017 922 35800 35850 1151 1043 38800 38850 1285 1165 29850 29900 886 803 32850 32900 1020 924 35850 35900 1153 1045 38850 38900 1287 1167 29900 29950 888 805 32900 32950 1022 926 35900 35950 1156 1047 38900 38950 1289 1169 29950 30000 890 807 32950 33000 1024 928 35950 36000 1158 1049 38950 39000 1292 1171

$30000 $33000 $36000 $39000

$30000 $30050 $ 893 $ 809 $33000 $33050 $ 1026 $ 930 $36000 $36050 $ 1160 $ 1052 $39000 $39050 $ 1294 $ 1173 30050 30100 895 811 33050 33100 1029 932 36050 36100 1162 1054 39050 39100 1296 1175 30100 30150 897 813 33100 33150 1031 934 36100 36150 1164 1056 39100 39150 1298 1177 30150 30200 899 815 33150 33200 1033 936 36150 36200 1167 1058 39150 39200 1300 1179 30200 30250 902 817 33200 33250 1035 938 36200 36250 1169 1060 39200 39250 1303 1181 30250 30300 904 819 33250 33300 1037 940 36250 36300 1171 1062 39250 39300 1305 1183 30300 30350 906 821 33300 33350 1040 942 36300 36350 1173 1064 39300 39350 1307 1185 30350 30400 908 823 33350 33400 1042 944 36350 36400 1176 1066 39350 39400 1309 1187 30400 30450 910 825 33400 33450 1044 946 36400 36450 1178 1068 39400 39450 1312 1189 30450 30500 913 827 33450 33500 1046 948 36450 36500 1180 1070 39450 39500 1314 1191 30500 30550 915 829 33500 33550 1049 951 36500 36550 1182 1072 39500 39550 1316 1193 30550 30600 917 831 33550 33600 1051 953 36550 36600 1185 1074 39550 39600 1318 1195 30600 30650 919 833 33600 33650 1053 955 36600 36650 1187 1076 39600 39650 1320 1197 30650 30700 922 835 33650 33700 1055 957 36650 36700 1189 1078 39650 39700 1323 1199 30700 30750 924 837 33700 33750 1058 959 36700 36750 1191 1080 39700 39750 1325 1201 30750 30800 926 839 33750 33800 1060 961 36750 36800 1193 1082 39750 39800 1327 1203 30800 30850 928 841 33800 33850 1062 963 36800 36850 1196 1084 39800 39850 1329 1205 30850 30900 930 843 33850 33900 1064 965 36850 36900 1198 1086 39850 39900 1332 1207 30900 30950 933 845 33900 33950 1066 967 36900 36950 1200 1088 39900 39950 1334 1209 30950 31000 935 847 33950 34000 1069 969 36950 37000 1202 1090 39950 40000 1336 1211

OHIO TAX TABLES FOR 1998 ONLY 25

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$40000 $42000 $44000 $46000

$40000 $40050 $ 1339 $ 1213 $42000 $42050 $ 1443 $ 1308 $44000 $44050 $ 1547 $ 1402 $46000 $46050 $ 1651 $ 1496 40050 40100 1341 1216 42050 42100 1445 1310 44050 44100 1549 1404 46050 46100 1653 1499 40100 40150 1344 1218 42100 42150 1448 1312 44100 44150 1552 1407 46100 46150 1656 1501 40150 40200 1346 1220 42150 42200 1450 1315 44150 44200 1554 1409 46150 46200 1658 1503 40200 40250 1349 1223 42200 42250 1453 1317 44200 44250 1557 1411 46200 46250 1661 1506 40250 40300 1352 1225 42250 42300 1456 1319 44250 44300 1560 1414 46250 46300 1664 1508 40300 40350 1354 1227 42300 42350 1458 1322 44300 44350 1562 1416 46300 46350 1666 1510 40350 40400 1357 1230 42350 42400 1461 1324 44350 44400 1565 1418 46350 46400 1669 1513 40400 40450 1359 1232 42400 42450 1463 1326 44400 44450 1567 1421 46400 46450 1671 1515 40450 40500 1362 1234 42450 42500 1466 1329 44450 44500 1570 1423 46450 46500 1674 1517 40500 40550 1365 1237 42500 42550 1469 1331 44500 44550 1573 1425 46500 46550 1677 1520 40550 40600 1367 1239 42550 42600 1471 1334 44550 44600 1575 1428 46550 46600 1679 1522 40600 40650 1370 1242 42600 42650 1474 1336 44600 44650 1578 1430 46600 46650 1682 1524 40650 40700 1372 1244 42650 42700 1476 1338 44650 44700 1580 1433 46650 46700 1684 1527 40700 40750 1375 1246 42700 42750 1479 1341 44700 44750 1583 1435 46700 46750 1687 1529 40750 40800 1378 1249 42750 42800 1482 1343 44750 44800 1586 1437 46750 46800 1690 1532 40800 40850 1380 1251 42800 42850 1484 1345 44800 44850 1588 1440 46800 46850 1692 1534 40850 40900 1383 1253 42850 42900 1487 1348 44850 44900 1591 1442 46850 46900 1695 1536 40900 40950 1385 1256 42900 42950 1489 1350 44900 44950 1593 1444 46900 46950 1697 1539 40950 41000 1388 1258 42950 43000 1492 1352 44950 45000 1596 1447 46950 47000 1700 1541

$41000 $43000 $45000 $47000

$41000 $41050 $ 1391 $ 1260 $43000 $43050 $ 1495 $ 1355 $45000 $45050 $ 1599 $ 1449 $47000 $47050 $ 1703 $ 1543 41050 41100 1393 1263 43050 43100 1497 1357 45050 45100 1601 1451 47050 47100 1705 1546 41100 41150 1396 1265 43100 43150 1500 1359 45100 45150 1604 1454 47100 47150 1708 1548 41150 41200 1398 1268 43150 43200 1502 1362 45150 45200 1606 1456 47150 47200 1710 1550 41200 41250 1401 1270 43200 43250 1505 1364 45200 45250 1609 1458 47200 47250 1713 1553 41250 41300 1404 1272 43250 43300 1508 1367 45250 45300 1612 1461 47250 47300 1716 1555 41300 41350 1406 1275 43300 43350 1510 1369 45300 45350 1614 1463 47300 47350 1718 1557 41350 41400 1409 1277 43350 43400 1513 1371 45350 45400 1617 1466 47350 47400 1721 1560 41400 41450 1411 1279 43400 43450 1515 1374 45400 45450 1619 1468 47400 47450 1723 1562 41450 41500 1414 1282 43450 43500 1518 1376 45450 45500 1622 1470 47450 47500 1726 1565 41500 41550 1417 1284 43500 43550 1521 1379 45500 45550 1625 1473 47500 47550 1729 1567 41550 41600 1419 1286 43550 43600 1523 1381 45550 45600 1627 1475 47550 47600 1731 1569 41600 41650 1422 1289 43600 43650 1526 1383 45600 45650 1630 1477 47600 47650 1734 1572 41650 41700 1424 1291 43650 43700 1528 1385 45650 45700 1632 1480 47650 47700 1736 1574 41700 41750 1427 1293 43700 43750 1531 1388 45700 45750 1635 1482 47700 47750 1739 1576 41750 41800 1430 1296 43750 43800 1534 1390 45750 45800 1638 1484 47750 47800 1742 1579 41800 41850 1432 1298 43800 43850 1536 1392 45800 45850 1640 1487 47800 47850 1744 1581 41850 41900 1435 1301 43850 43900 1539 1395 45850 45900 1643 1489 47850 47900 1747 1583 41900 41950 1437 1303 43900 43950 1541 1397 45900 45950 1645 1491 47900 47950 1749 1586 41950 42000 1440 1305 43950 44000 1544 1400 45950 46000 1648 1494 47950 48000 1752 1588

OHIO TAX TABLES FOR 1998 ONLY 26

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$48000 $51000 $54000 $57000

$48000 $48050 $ 1755 $ 1590 $51000 $51050 $ 1911 $ 1732 $54000 $54050 $ 2067 $ 1873 $57000 $57050 $ 2223 $ 2015 48050 48100 1757 1593 51050 51100 1913 1734 54050 54100 2069 1876 57050 57100 2225 2017 48100 48150 1760 1595 51100 51150 1916 1737 54100 54150 2072 1878 57100 57150 2228 2020 48150 48200 1762 1598 51150 51200 1918 1739 54150 54200 2074 1880 57150 57200 2230 2022 48200 48250 1765 1600 51200 51250 1921 1741 54200 54250 2077 1883 57200 57250 2233 2024 48250 48300 1768 1602 51250 51300 1924 1744 54250 54300 2080 1885 57250 57300 2236 2027 48300 48350 1770 1605 51300 51350 1926 1746 54300 54350 2082 1888 57300 57350 2238 2029 48350 48400 1773 1607 51350 51400 1929 1748 54350 54400 2085 1890 57350 57400 2241 2031 48400 48450 1775 1609 51400 51450 1931 1751 54400 54450 2087 1892 57400 57450 2243 2034 48450 48500 1778 1612 51450 51500 1934 1753 54450 54500 2090 1895 57450 57500 2246 2036 48500 48550 1781 1614 51500 51550 1937 1756 54500 54550 2093 1897 57500 57550 2249 2038 48550 48600 1783 1616 51550 51600 1939 1758 54550 54600 2095 1899 57550 57600 2251 2041 48600 48650 1786 1619 51600 51650 1942 1760 54600 54650 2098 1902 57600 57650 2254 2043 48650 48700 1788 1621 51650 51700 1944 1763 54650 54700 2100 1904 57650 57700 2256 2045 48700 48750 1791 1623 51700 51750 1947 1765 54700 54750 2103 1906 57700 57750 2259 2048 48750 48800 1794 1626 51750 51800 1950 1767 54750 54800 2106 1909 57750 57800 2262 2050 48800 48850 1796 1628 51800 51850 1952 1770 54800 54850 2108 1911 57800 57850 2264 2053 48850 48900 1799 1631 51850 51900 1955 1772 54850 54900 2111 1913 57850 57900 2267 2055 48900 48950 1801 1633 51900 51950 1957 1774 54900 54950 2113 1916 57900 57950 2269 2057 48950 49000 1804 1635 51950 52000 1960 1777 54950 55000 2116 1918 57950 58000 2272 2060

$49000 $52000 $55000 $58000

$49000 $49050 $ 1807 $ 1638 $52000 $52050 $ 1963 $ 1779 $55000 $55050 $ 2119 $ 1921 $58000 $58050 $ 2275 $ 2062 49050 49100 1809 1640 52050 52100 1965 1781 55050 55100 2121 1923 58050 58100 2277 2064 49100 49150 1812 1642 52100 52150 1968 1784 55100 55150 2124 1925 58100 58150 2280 2067 49150 49200 1814 1645 52150 52200 1970 1786 55150 55200 2126 1928 58150 58200 2282 2069 49200 49250 1817 1647 52200 52250 1973 1789 55200 55250 2129 1930 58200 58250 2285 2071 49250 49300 1820 1649 52250 52300 1976 1791 55250 55300 2132 1932 58250 58300 2288 2074 49300 49350 1822 1652 52300 52350 1978 1793 55300 55350 2134 1935 58300 58350 2290 2076 49350 49400 1825 1654 52350 52400 1981 1796 55350 55400 2137 1937 58350 58400 2293 2078 49400 49450 1827 1656 52400 52450 1983 1798 55400 55450 2139 1939 58400 58450 2295 2081 49450 49500 1830 1659 52450 52500 1986 1800 55450 55500 2142 1942 58450 58500 2298 2083 49500 49550 1833 1661 52500 52550 1989 1803 55500 55550 2145 1944 58500 58550 2301 2086 49550 49600 1835 1664 52550 52600 1991 1805 55550 55600 2147 1946 58550 58600 2303 2088 49600 49650 1838 1666 52600 52650 1994 1807 55600 55650 2150 1949 58600 58650 2306 2090 49650 49700 1840 1668 52650 52700 1996 1810 55650 55700 2152 1951 58650 58700 2308 2093 49700 49750 1843 1671 52700 52750 1999 1812 55700 55750 2155 1954 58700 58750 2311 2095 49750 49800 1846 1673 52750 52800 2002 1814 55750 55800 2158 1956 58750 58800 2314 2097 49800 49850 1848 1675 52800 52850 2004 1817 55800 55850 2160 1958 58800 58850 2316 2100 49850 49900 1851 1678 52850 52900 2007 1819 55850 55900 2163 1961 58850 58900 2319 2102 49900 49950 1853 1680 52900 52950 2009 1822 55900 55950 2165 1963 58900 58950 2321 2104 49950 50000 1856 1682 52950 53000 2012 1824 55950 56000 2168 1965 58950 59000 2324 2107

$50000 $53000 $56000 $59000

$50000 $50050 $ 1859 $ 1685 $53000 $53050 $ 2015 $ 1826 $56000 $56050 $ 2171 $ 1968 $59000 $59050 $ 2327 $ 2109 50050 50100 1861 1687 53050 53100 2017 1829 56050 56100 2173 1970 59050 59100 2329 2111 50100 50150 1864 1689 53100 53150 2020 1831 56100 56150 2176 1972 59100 59150 2332 2114 50150 50200 1866 1692 53150 53200 2022 1833 56150 56200 2178 1975 59150 59200 2334 2116 50200 50250 1869 1694 53200 53250 2025 1836 56200 56250 2181 1977 59200 59250 2337 2119 50250 50300 1872 1697 53250 53300 2028 1838 56250 56300 2184 1979 59250 59300 2340 2121 50300 50350 1874 1699 53300 53350 2030 1840 56300 56350 2186 1982 59300 59350 2342 2123 50350 50400 1877 1701 53350 53400 2033 1843 56350 56400 2189 1984 59350 59400 2345 2126 50400 50450 1879 1704 53400 53450 2035 1845 56400 56450 2191 1987 59400 59450 2347 2128 50450 50500 1882 1706 53450 53500 2038 1847 56450 56500 2194 1989 59450 59500 2350 2130 50500 50550 1885 1708 53500 53550 2041 1850 56500 56550 2197 1991 59500 59550 2353 2133 50550 50600 1887 1711 53550 53600 2043 1852 56550 56600 2199 1994 59550 59600 2355 2135 50600 50650 1890 1713 53600 53650 2046 1855 56600 56650 2202 1996 59600 59650 2358 2137 50650 50700 1892 1715 53650 53700 2048 1857 56650 56700 2204 1998 59650 59700 2360 2140 50700 50750 1895 1718 53700 53750 2051 1859 56700 56750 2207 2001 59700 59750 2363 2142 50750 50800 1898 1720 53750 53800 2054 1862 56750 56800 2210 2003 59750 59800 2366 2144 50800 50850 1900 1722 53800 53850 2056 1864 56800 56850 2212 2005 59800 59850 2368 2147 50850 50900 1903 1725 53850 53900 2059 1866 56850 56900 2215 2008 59850 59900 2371 2149 50900 50950 1905 1727 53900 53950 2061 1869 56900 56950 2217 2010 59900 59950 2373 2152 50950 51000 1908 1730 53950 54000 2064 1871 56950 57000 2220 2012 59950 60000 2376 2154

OHIO TAX TABLES FOR 1998 ONLY 27

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$60000 $62000 $64000 $66000

$60000 $60050 $ 2379 $ 2156 $62000 $62050 $ 2483 $ 2251 $64000 $64050 $ 2587 $ 2345 $66000 $66050 $ 2691 $ 2439 60050 60100 2381 2159 62050 62100 2485 2253 64050 64100 2589 2347 66050 66100 2693 2442 60100 60150 2384 2161 62100 62150 2488 2255 64100 64150 2592 2350 66100 66150 2696 2444 60150 60200 2387 2163 62150 62200 2491 2258 64150 64200 2595 2352 66150 66200 2699 2446 60200 60250 2389 2166 62200 62250 2493 2260 64200 64250 2597 2354 66200 66250 2701 2449 60250 60300 2392 2168 62250 62300 2496 2262 64250 64300 2600 2357 66250 66300 2704 2451 60300 60350 2394 2170 62300 62350 2498 2265 64300 64350 2602 2359 66300 66350 2706 2453 60350 60400 2397 2173 62350 62400 2501 2267 64350 64400 2605 2361 66350 66400 2709 2456 60400 60450 2400 2175 62400 62450 2504 2269 64400 64450 2608 2364 66400 66450 2712 2458 60450 60500 2402 2177 62450 62500 2506 2272 64450 64500 2610 2366 66450 66500 2714 2460 60500 60550 2405 2180 62500 62550 2509 2274 64500 64550 2613 2368 66500 66550 2717 2463 60550 60600 2407 2182 62550 62600 2511 2277 64550 64600 2615 2371 66550 66600 2719 2465 60600 60650 2410 2185 62600 62650 2514 2279 64600 64650 2618 2373 66600 66650 2722 2467 60650 60700 2413 2187 62650 62700 2517 2281 64650 64700 2621 2376 66650 66700 2725 2470 60700 60750 2415 2189 62700 62750 2519 2284 64700 64750 2623 2378 66700 66750 2727 2472 60750 60800 2418 2192 62750 62800 2522 2286 64750 64800 2626 2380 66750 66800 2730 2475 60800 60850 2420 2194 62800 62850 2524 2288 64800 64850 2628 2383 66800 66850 2732 2477 60850 60900 2423 2196 62850 62900 2527 2291 64850 64900 2631 2385 66850 66900 2735 2479 60900 60950 2426 2199 62900 62950 2530 2293 64900 64950 2634 2387 66900 66950 2738 2482 60950 61000 2428 2201 62950 63000 2532 2295 64950 65000 2636 2390 66950 67000 2740 2484

$61000 $63000 $65000 $67000

$61000 $61050 $ 2431 $ 2203 $63000 $63050 $ 2535 $ 2298 $65000 $65050 $ 2639 $ 2392 $67000 $67050 $ 2743 $ 2486 61050 61100 2433 2206 63050 63100 2537 2300 65050 65100 2641 2394 67050 67100 2745 2489 61100 61150 2436 2208 63100 63150 2540 2302 65100 65150 2644 2397 67100 67150 2748 2491 61150 61200 2439 2211 63150 63200 2543 2305 65150 65200 2647 2399 67150 67200 2751 2493 61200 61250 2441 2213 63200 63250 2545 2307 65200 65250 2649 2401 67200 67250 2753 2496 61250 61300 2444 2215 63250 63300 2548 2310 65250 65300 2652 2404 67250 67300 2756 2498 61300 61350 2446 2218 63300 63350 2550 2312 65300 65350 2654 2406 67300 67350 2758 2500 61350 61400 2449 2220 63350 63400 2553 2314 65350 65400 2657 2409 67350 67400 2761 2503 61400 61450 2452 2222 63400 63450 2556 2317 65400 65450 2660 2411 67400 67450 2764 2505 61450 61500 2454 2225 63450 63500 2558 2319 65450 65500 2662 2413 67450 67500 2766 2508 61500 61550 2457 2227 63500 63550 2561 2321 65500 65550 2665 2416 67500 67550 2769 2510 61550 61600 2459 2229 63550 63600 2563 2324 65550 65600 2667 2418 67550 67600 2771 2512 61600 61650 2462 2232 63600 63650 2566 2326 65600 65650 2670 2420 67600 67650 2774 2515 61650 61700 2465 2234 63650 63700 2569 2328 65650 65700 2673 2423 67650 67700 2777 2517 61700 61750 2467 2236 63700 63750 2571 2331 65700 65750 2675 2425 67700 67750 2779 2519 61750 61800 2470 2239 63750 63800 2574 2333 65750 65800 2678 2427 67750 67800 2782 2522 61800 61850 2472 2241 63800 63850 2576 2335 65800 65850 2680 2430 67800 67850 2784 2524 61850 61900 2475 2244 63850 63900 2579 2338 65850 65900 2683 2432 67850 67900 2787 2526 61900 61950 2478 2246 63900 63950 2582 2340 65900 65950 2686 2434 67900 67950 2790 2529 61950 62000 2480 2248 63950 64000 2584 2343 65950 66000 2688 2437 67950 68000 2792 2531

OHIO TAX TABLES FOR 1998 ONLY 28

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$68000 $71000 $74000 $77000

$68000 $68050 $ 2795 $ 2533 $71000 $71050 $ 2951 $ 2675 $74000 $74050 $ 3107 $ 2816 $77000 $77050 $ 3263 $ 2958 68050 68100 2797 2536 71050 71100 2953 2677 74050 74100 3109 2819 77050 77100 3265 2960 68100 68150 2800 2538 71100 71150 2956 2680 74100 74150 3112 2821 77100 77150 3268 2963 68150 68200 2803 2541 71150 71200 2959 2682 74150 74200 3115 2823 77150 77200 3271 2965 68200 68250 2805 2543 71200 71250 2961 2684 74200 74250 3117 2826 77200 77250 3273 2967 68250 68300 2808 2545 71250 71300 2964 2687 74250 74300 3120 2828 77250 77300 3276 2970 68300 68350 2810 2548 71300 71350 2966 2689 74300 74350 3122 2831 77300 77350 3278 2972 68350 68400 2813 2550 71350 71400 2969 2691 74350 74400 3125 2833 77350 77400 3281 2974 68400 68450 2816 2552 71400 71450 2972 2694 74400 74450 3128 2835 77400 77450 3284 2977 68450 68500 2818 2555 71450 71500 2974 2696 74450 74500 3130 2838 77450 77500 3286 2979 68500 68550 2821 2557 71500 71550 2977 2699 74500 74550 3133 2840 77500 77550 3289 2981 68550 68600 2823 2559 71550 71600 2979 2701 74550 74600 3135 2842 77550 77600 3291 2984 68600 68650 2826 2562 71600 71650 2982 2703 74600 74650 3138 2845 77600 77650 3294 2986 68650 68700 2829 2564 71650 71700 2985 2706 74650 74700 3141 2847 77650 77700 3297 2988 68700 68750 2831 2566 71700 71750 2987 2708 74700 74750 3143 2849 77700 77750 3299 2991 68750 68800 2834 2569 71750 71800 2990 2710 74750 74800 3146 2852 77750 77800 3302 2993 68800 68850 2836 2571 71800 71850 2992 2713 74800 74850 3148 2854 77800 77850 3304 2996 68850 68900 2839 2574 71850 71900 2995 2715 74850 74900 3151 2856 77850 77900 3307 2998 68900 68950 2842 2576 71900 71950 2998 2717 74900 74950 3154 2859 77900 77950 3310 3000 68950 69000 2844 2578 71950 72000 3000 2720 74950 75000 3156 2861 77950 78000 3312 3003

$69000 $72000 $75000 $78000

$69000 $69050 $ 2847 $ 2581 $72000 $72050 $ 3003 $ 2722 $75000 $75050 $ 3159 $ 2864 $78000 $78050 $ 3315 $ 3005 69050 69100 2849 2583 72050 72100 3005 2724 75050 75100 3161 2866 78050 78100 3317 3007 69100 69150 2852 2585 72100 72150 3008 2727 75100 75150 3164 2868 78100 78150 3320 3010 69150 69200 2855 2588 72150 72200 3011 2729 75150 75200 3167 2871 78150 78200 3323 3012 69200 69250 2857 2590 72200 72250 3013 2732 75200 75250 3169 2873 78200 78250 3325 3014 69250 69300 2860 2592 72250 72300 3016 2734 75250 75300 3172 2875 78250 78300 3328 3017 69300 69350 2862 2595 72300 72350 3018 2736 75300 75350 3174 2878 78300 78350 3330 3019 69350 69400 2865 2597 72350 72400 3021 2739 75350 75400 3177 2880 78350 78400 3333 3021 69400 69450 2868 2599 72400 72450 3024 2741 75400 75450 3180 2882 78400 78450 3336 3024 69450 69500 2870 2602 72450 72500 3026 2743 75450 75500 3182 2885 78450 78500 3338 3026 69500 69550 2873 2604 72500 72550 3029 2746 75500 75550 3185 2887 78500 78550 3341 3029 69550 69600 2875 2607 72550 72600 3031 2748 75550 75600 3187 2889 78550 78600 3343 3031 69600 69650 2878 2609 72600 72650 3034 2750 75600 75650 3190 2892 78600 78650 3346 3033 69650 69700 2881 2611 72650 72700 3037 2753 75650 75700 3193 2894 78650 78700 3349 3036 69700 69750 2883 2614 72700 72750 3039 2755 75700 75750 3195 2897 78700 78750 3351 3038 69750 69800 2886 2616 72750 72800 3042 2757 75750 75800 3198 2899 78750 78800 3354 3040 69800 69850 2888 2618 72800 72850 3044 2760 75800 75850 3200 2901 78800 78850 3356 3043 69850 69900 2891 2621 72850 72900 3047 2762 75850 75900 3203 2904 78850 78900 3359 3045 69900 69950 2894 2623 72900 72950 3050 2765 75900 75950 3206 2906 78900 78950 3362 3047 69950 70000 2896 2625 72950 73000 3052 2767 75950 76000 3208 2908 78950 79000 3364 3050

$70000 $73000 $76000 $79000

$70000 $70050 $ 2899 $ 2628 $73000 $73050 $ 3055 $ 2769 $76000 $76050 $ 3211 $ 2911 $79000 $79050 $ 3367 $ 3052 70050 70100 2901 2630 73050 73100 3057 2772 76050 76100 3213 2913 79050 79100 3369 3054 70100 70150 2904 2632 73100 73150 3060 2774 76100 76150 3216 2915 79100 79150 3372 3057 70150 70200 2907 2635 73150 73200 3063 2776 76150 76200 3219 2918 79150 79200 3375 3059 70200 70250 2909 2637 73200 73250 3065 2779 76200 76250 3221 2920 79200 79250 3377 3062 70250 70300 2912 2640 73250 73300 3068 2781 76250 76300 3224 2922 79250 79300 3380 3064 70300 70350 2914 2642 73300 73350 3070 2783 76300 76350 3226 2925 79300 79350 3382 3066 70350 70400 2917 2644 73350 73400 3073 2786 76350 76400 3229 2927 79350 79400 3385 3069 70400 70450 2920 2647 73400 73450 3076 2788 76400 76450 3232 2930 79400 79450 3388 3071 70450 70500 2922 2649 73450 73500 3078 2790 76450 76500 3234 2932 79450 79500 3390 3073 70500 70550 2925 2651 73500 73550 3081 2793 76500 76550 3237 2934 79500 79550 3393 3076 70550 70600 2927 2654 73550 73600 3083 2795 76550 76600 3239 2937 79550 79600 3395 3078 70600 70650 2930 2656 73600 73650 3086 2798 76600 76650 3242 2939 79600 79650 3398 3080 70650 70700 2933 2658 73650 73700 3089 2800 76650 76700 3245 2941 79650 79700 3401 3083 70700 70750 2935 2661 73700 73750 3091 2802 76700 76750 3247 2944 79700 79750 3403 3085 70750 70800 2938 2663 73750 73800 3094 2805 76750 76800 3250 2946 79750 79800 3406 3087 70800 70850 2940 2665 73800 73850 3096 2807 76800 76850 3252 2948 79800 79850 3408 3090 70850 70900 2943 2668 73850 73900 3099 2809 76850 76900 3255 2951 79850 79900 3411 3092 70900 70950 2946 2670 73900 73950 3102 2812 76900 76950 3258 2953 79900 79950 3414 3095 70950 71000 2948 2673 73950 74000 3104 2814 76950 77000 3260 2955 79950 80000 3416 3097

OHIO TAX TABLES FOR 1998 ONLY 29

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$80000 $82000 $84000 $86000

$80000 $80050 $ 3419 $ 3099 $82000 $82050 $ 3538 $ 3207 $84000 $84050 $ 3657 $ 3315 $86000 $86050 $ 3776 $ 3423 80050 80100 3422 3102 82050 82100 3541 3210 84050 84100 3660 3318 86050 86100 3779 3425 80100 80150 3425 3105 82100 82150 3544 3213 84100 84150 3663 3320 86100 86150 3782 3428 80150 80200 3428 3108 82150 82200 3547 3215 84150 84200 3666 3323 86150 86200 3785 3431 80200 80250 3431 3110 82200 82250 3550 3218 84200 84250 3669 3326 86200 86250 3788 3434 80250 80300 3434 3113 82250 82300 3553 3221 84250 84300 3672 3328 86250 86300 3791 3436 80300 80350 3437 3116 82300 82350 3556 3223 84300 84350 3675 3331 86300 86350 3793 3439 80350 80400 3440 3118 82350 82400 3559 3226 84350 84400 3678 3334 86350 86400 3796 3442 80400 80450 3443 3121 82400 82450 3562 3229 84400 84450 3681 3337 86400 86450 3799 3444 80450 80500 3446 3124 82450 82500 3565 3231 84450 84500 3684 3339 86450 86500 3802 3447 80500 80550 3449 3126 82500 82550 3568 3234 84500 84550 3687 3342 86500 86550 3805 3450 80550 80600 3452 3129 82550 82600 3571 3237 84550 84600 3689 3345 86550 86600 3808 3452 80600 80650 3455 3132 82600 82650 3574 3240 84600 84650 3692 3347 86600 86650 3811 3455 80650 80700 3458 3134 82650 82700 3577 3242 84650 84700 3695 3350 86650 86700 3814 3458 80700 80750 3461 3137 82700 82750 3580 3245 84700 84750 3698 3353 86700 86750 3817 3460 80750 80800 3464 3140 82750 82800 3583 3248 84750 84800 3701 3355 86750 86800 3820 3463 80800 80850 3467 3143 82800 82850 3585 3250 84800 84850 3704 3358 86800 86850 3823 3466 80850 80900 3470 3145 82850 82900 3588 3253 84850 84900 3707 3361 86850 86900 3826 3469 80900 80950 3473 3148 82900 82950 3591 3256 84900 84950 3710 3363 86900 86950 3829 3471 80950 81000 3476 3151 82950 83000 3594 3258 84950 85000 3713 3366 86950 87000 3832 3474

$81000 $83000 $85000 $87000

$81000 $81050 $ 3479 $ 3153 $83000 $83050 $ 3597 $ 3261 $85000 $85050 $ 3716 $ 3369 $87000 $87050 $ 3835 $ 3477 81050 81100 3481 3156 83050 83100 3600 3264 85050 85100 3719 3372 87050 87100 3838 3479 81100 81150 3484 3159 83100 83150 3603 3266 85100 85150 3722 3374 87100 87150 3841 3482 81150 81200 3487 3161 83150 83200 3606 3269 85150 85200 3725 3377 87150 87200 3844 3485 81200 81250 3490 3164 83200 83250 3609 3272 85200 85250 3728 3380 87200 87250 3847 3487 81250 81300 3493 3167 83250 83300 3612 3275 85250 85300 3731 3382 87250 87300 3850 3490 81300 81350 3496 3169 83300 83350 3615 3277 85300 85350 3734 3385 87300 87350 3853 3493 81350 81400 3499 3172 83350 83400 3618 3280 85350 85400 3737 3388 87350 87400 3856 3495 81400 81450 3502 3175 83400 83450 3621 3283 85400 85450 3740 3390 87400 87450 3859 3498 81450 81500 3505 3178 83450 83500 3624 3285 85450 85500 3743 3393 87450 87500 3862 3501 81500 81550 3508 3180 83500 83550 3627 3288 85500 85550 3746 3396 87500 87550 3865 3504 81550 81600 3511 3183 83550 83600 3630 3291 85550 85600 3749 3398 87550 87600 3868 3506 81600 81650 3514 3186 83600 83650 3633 3293 85600 85650 3752 3401 87600 87650 3871 3509 81650 81700 3517 3188 83650 83700 3636 3296 85650 85700 3755 3404 87650 87700 3874 3512 81700 81750 3520 3191 83700 83750 3639 3299 85700 85750 3758 3407 87700 87750 3877 3514 81750 81800 3523 3194 83750 83800 3642 3301 85750 85800 3761 3409 87750 87800 3880 3517 81800 81850 3526 3196 83800 83850 3645 3304 85800 85850 3764 3412 87800 87850 3883 3520 81850 81900 3529 3199 83850 83900 3648 3307 85850 85900 3767 3415 87850 87900 3886 3522 81900 81950 3532 3202 83900 83950 3651 3310 85900 85950 3770 3417 87900 87950 3889 3525 81950 82000 3535 3205 83950 84000 3654 3312 85950 86000 3773 3420 87950 88000 3892 3528

OHIO TAX TABLES FOR 1998 ONLY 30

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$88000 $91000 $94000 $97000

$88000 $88050 $ 3895 $ 3530 $91000 $91050 $ 4073 $ 3692 $94000 $94050 $ 4251 $ 3854 $97000 $97050 $ 4429 $ 4015 88050 88100 3897 3533 91050 91100 4076 3695 94050 94100 4254 3856 97050 97100 4432 4018 88100 88150 3900 3536 91100 91150 4079 3698 94100 94150 4257 3859 97100 97150 4435 4021 88150 88200 3903 3539 91150 91200 4082 3700 94150 94200 4260 3862 97150 97200 4438 4023 88200 88250 3906 3541 91200 91250 4085 3703 94200 94250 4263 3865 97200 97250 4441 4026 88250 88300 3909 3544 91250 91300 4088 3706 94250 94300 4266 3867 97250 97300 4444 4029 88300 88350 3912 3547 91300 91350 4091 3708 94300 94350 4269 3870 97300 97350 4447 4032 88350 88400 3915 3549 91350 91400 4094 3711 94350 94400 4272 3873 97350 97400 4450 4034 88400 88450 3918 3552 91400 91450 4097 3714 94400 94450 4275 3875 97400 97450 4453 4037 88450 88500 3921 3555 91450 91500 4100 3716 94450 94500 4278 3878 97450 97500 4456 4040 88500 88550 3924 3557 91500 91550 4103 3719 94500 94550 4281 3881 97500 97550 4459 4042 88550 88600 3927 3560 91550 91600 4106 3722 94550 94600 4284 3883 97550 97600 4462 4045 88600 88650 3930 3563 91600 91650 4108 3724 94600 94650 4287 3886 97600 97650 4465 4048 88650 88700 3933 3566 91650 91700 4111 3727 94650 94700 4290 3889 97650 97700 4468 4050 88700 88750 3936 3568 91700 91750 4114 3730 94700 94750 4293 3891 97700 97750 4471 4053 88750 88800 3939 3571 91750 91800 4117 3733 94750 94800 4296 3894 97750 97800 4474 4056 88800 88850 3942 3574 91800 91850 4120 3735 94800 94850 4299 3897 97800 97850 4477 4059 88850 88900 3945 3576 91850 91900 4123 3738 94850 94900 4302 3900 97850 97900 4480 4061 88900 88950 3948 3579 91900 91950 4126 3741 94900 94950 4305 3902 97900 97950 4483 4064 88950 89000 3951 3582 91950 92000 4129 3743 94950 95000 4308 3905 97950 98000 4486 4067

$89000 $92000 $95000 $98000

$89000 $89050 $ 3954 $ 3584 $92000 $92050 $ 4132 $ 3746 $95000 $95050 $ 4311 $ 3908 $98000 $98050 $ 4489 $ 4069 89050 89100 3957 3587 92050 92100 4135 3749 95050 95100 4314 3910 98050 98100 4492 4072 89100 89150 3960 3590 92100 92150 4138 3751 95100 95150 4316 3913 98100 98150 4495 4075 89150 89200 3963 3592 92150 92200 4141 3754 95150 95200 4319 3916 98150 98200 4498 4077 89200 89250 3966 3595 92200 92250 4144 3757 95200 95250 4322 3918 98200 98250 4501 4080 89250 89300 3969 3598 92250 92300 4147 3759 95250 95300 4325 3921 98250 98300 4504 4083 89300 89350 3972 3601 92300 92350 4150 3762 95300 95350 4328 3924 98300 98350 4507 4085 89350 89400 3975 3603 92350 92400 4153 3765 95350 95400 4331 3927 98350 98400 4510 4088 89400 89450 3978 3606 92400 92450 4156 3768 95400 95450 4334 3929 98400 98450 4513 4091 89450 89500 3981 3609 92450 92500 4159 3770 95450 95500 4337 3932 98450 98500 4516 4094 89500 89550 3984 3611 92500 92550 4162 3773 95500 95550 4340 3935 98500 98550 4519 4096 89550 89600 3987 3614 92550 92600 4165 3776 95550 95600 4343 3937 98550 98600 4522 4099 89600 89650 3990 3617 92600 92650 4168 3778 95600 95650 4346 3940 98600 98650 4524 4102 89650 89700 3993 3619 92650 92700 4171 3781 95650 95700 4349 3943 98650 98700 4527 4104 89700 89750 3996 3622 92700 92750 4174 3784 95700 95750 4352 3945 98700 98750 4530 4107 89750 89800 3999 3625 92750 92800 4177 3786 95750 95800 4355 3948 98750 98800 4533 4110 89800 89850 4001 3627 92800 92850 4180 3789 95800 95850 4358 3951 98800 98850 4536 4112 89850 89900 4004 3630 92850 92900 4183 3792 95850 95900 4361 3953 98850 98900 4539 4115 89900 89950 4007 3633 92900 92950 4186 3794 95900 95950 4364 3956 98900 98950 4542 4118 89950 90000 4010 3636 92950 93000 4189 3797 95950 96000 4367 3959 98950 99000 4545 4120

$90000 $93000 $96000 $99000

$90000 $90050 $ 4013 $ 3638 $93000 $93050 $ 4192 $ 3800 $96000 $96050 $ 4370 $ 3962 $99000 $99050 $ 4548 $ 4123 90050 90100 4016 3641 93050 93100 4195 3803 96050 96100 4373 3964 99050 99100 4551 4126 90100 90150 4019 3644 93100 93150 4198 3805 96100 96150 4376 3967 99100 99150 4554 4129 90150 90200 4022 3646 93150 93200 4201 3808 96150 96200 4379 3970 99150 99200 4557 4131 90200 90250 4025 3649 93200 93250 4204 3811 96200 96250 4382 3972 99200 99250 4560 4134 90250 90300 4028 3652 93250 93300 4207 3813 96250 96300 4385 3975 99250 99300 4563 4137 90300 90350 4031 3654 93300 93350 4210 3816 96300 96350 4388 3978 99300 99350 4566 4139 90350 90400 4034 3657 93350 93400 4212 3819 96350 96400 4391 3980 99350 99400 4569 4142 90400 90450 4037 3660 93400 93450 4215 3821 96400 96450 4394 3983 99400 99450 4572 4145 90450 90500 4040 3662 93450 93500 4218 3824 96450 96500 4397 3986 99450 99500 4575 4147 90500 90550 4043 3665 93500 93550 4221 3827 96500 96550 4400 3988 99500 99550 4578 4150 90550 90600 4046 3668 93550 93600 4224 3830 96550 96600 4403 3991 99550 99600 4581 4153 90600 90650 4049 3671 93600 93650 4227 3832 96600 96650 4406 3994 99600 99650 4584 4155 90650 90700 4052 3673 93650 93700 4230 3835 96650 96700 4409 3997 99650 99700 4587 4158 90700 90750 4055 3676 93700 93750 4233 3838 96700 96750 4412 3999 99700 99750 4590 4161 90750 90800 4058 3679 93750 93800 4236 3840 96750 96800 4415 4002 99750 99800 4593 4164 90800 90850 4061 3681 93800 93850 4239 3843 96800 96850 4418 4005 99800 99850 4596 4166 90850 90900 4064 3684 93850 93900 4242 3846 96850 96900 4420 4007 99850 99900 4599 4169 90900 90950 4067 3687 93900 93950 4245 3848 96900 96950 4423 4010 99900 99950 4602 4172 90950 91000 4070 3689 93950 94000 4248 3851 96950 97000 4426 4013 99950 100000 4605 4174

OHIO TAX TABLES FOR 1998 ONLY 31

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that surplus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax and tax rate before and after reduction The crossed-out part of the table shows the tax and tax rate before reduction The amount shown in the shaded area is the tax and tax rate after reduction

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

1998 IT-1040EZ AND IT-1040 TAX TABLE NO 2

Taxpayers with Ohio taxable income of $100000 or more must use this table

Ohio taxable income (line 5 of Form IT-1040EZ or line 5 of Form IT-1040)

$0mdash 5000 $5000mdash 10000

$10000mdash 15000 $15000mdash 20000 $20000mdash 40000 $40000mdash 80000 $80000mdash 100000

$100000mdash 200000 over 200000

Ohio tax rate before reduction DO NOT USE

743 of Ohio taxable income

$ 3715 plus 1486 of excess over $ 5000

$ 11145 plus 2972 of excess over $ 10000

$ 26065 plus 3715 of excess over $ 15000

$ 44580 plus 4457 of excess over $ 20000

$ 133720 plus 5201 of excess over $ 40000

$ 341760 plus 5943 of excess over $ 80000

$ 460620 plus 69 of excess over $ 100000

$ 1150620 plus 75 of excess over $ 200000

1998 Ohio tax rate after reduction

673 of Ohio taxable income

$ 3365 plus 1347 of excess over $ 5000

$ 10100 plus 2694 of excess over $ 10000

$ 23570 plus 3368 of excess over $ 15000

$ 40410 plus 4040 of excess over $ 20000

$ 121210 plus 4715 of excess over $ 40000

$ 309810 plus 5388 of excess over $ 80000

$ 417570 plus 6255 of excess over $ 100000

$ 1043070 plus 6799 of excess over $ 200000

32

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 1998 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 your county board ofnumbers elections

ADAMS COUNTY Adams CountyOhio Valley Local SD 0101

ALLEN COUNTY 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 Ashland City SD 0301 Hillsdale Local SD 0302

Loudonville-Perrysville Ex Vil SD 0303 Mapleton Local SD 0304

ASHTABULA COUNTY 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 Alexander Local SD 0501 Athens City SD 0502 Federal Hocking Local SD 0503 Nelsonville-York City SD 0504 Trimble Local SD 0505

AUGLAIZE COUNTY 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 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 Eastern Local SD 0801 Fayetteville-Perry Local SD 0802 Georgetown Ex Vil SD 0803 Ripley Union Lewis Huntington Local SD 0804 Western Brown Local SD 0805

BUTLER COUNTY Edgewood City SD 0901 Fairfield City SD 0902 Hamilton City SD 0903 Lakota Local SD 0904

Madison Local SD 0905 MiddletownMonroe City SD 0906

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

CARROLL COUNTY Brown Local SD 1001 Carrollton Ex Vil SD 1002

CHAMPAIGN COUNTY 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 Mad River-Green Local SD 1201 Northeastern Local SD 1203 Northwestern Local SD 1204

Southeastern Local SD 1205 Springfield City SD 1206 Clark-Shawnee Local SD 1207 Tecumseh Local SD 1202

CLERMONT COUNTY 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 Blanchester Local SD 1401 Clinton-Massie Local SD 1402 East Clinton Local SD 1403 Wilmington City SD 1404

COLUMBIANA COUNTY 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 Coshocton City SD 1601 Ridgewood Local SD 1602 River View Local SD 1603

CRAWFORD COUNTY 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 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 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 Ayersville Local SD 2001

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

Northeastern Local SD 2005

DELAWARE COUNTY Big Walnut Local SD 2101 Buckeye Valley Local SD 2102

Delaware City SD 2103 Olentangy Local SD 2104

ERIE COUNTY 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 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 Miami Trace Local SD 2401 Washington Court House City SD 2402

FRANKLIN COUNTY 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 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

School district income tax in effect for 1998

33

GALLIA COUNTY Gallia County Local SD 2701 Gallipolis City SD 2702

GEAUGA COUNTY 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 Beavercreek City SD 2901

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

Sugarcreek Local SD 2905 Xenia City SD2906

Yellow Springs Ex Vil SD 2907

GUERNSEY COUNTY Cambridge City SD3001 East Guernsey Local SD3002 Rolling Hills Local SD 3003

HAMILTON COUNTY Cincinnati City SD3101 Deer Park Community City SD3102 Finneytown Local SD 3103 Forest Hills Local SD 3104 Indian Hill Ex Vil SD 3106 Lockland City SD 3107 Loveland City SD 3108 Madeira City SD 3109 Mariemont City SD3110 Mount Healthy City SD3111 North College Hill City SD 3112 Northwest Local SD 3113 Norwood City SD 3114 Oak Hills Local SD3115 Princeton City SD 3116 Reading Community City SD3117 Southwest Local SD 3118 St Bernard-Elmwood Place City SD 3119 Sycamore Community City SD 3120 Three Rivers Local SD 3121 Winton Woods City SD3105

Wyoming City SD 3122

HANCOCK COUNTY Arcadia Local SD 3201

Arlington Local SD3202 Cory-Rawson Local SD3203

Findlay City SD 3204 Liberty-Benton Local SD 3205 McComb Local SD 3206

Van Buren Local SD3207 Vanlue Local SD3208

HARDIN COUNTY Ada Ex Vil SD3301 Hardin Northern Local SD 3302 Kenton City SD3303 Ridgemont Local SD 3304

Riverdale Local SD3305 Upper Scioto Valley Local SD 3306

HARRISON COUNTY Conotton Valley Union Local SD 3401 Harrison Hills City SD 3402

HENRY COUNTY Holgate Local SD 3501 Liberty Center Local SD3502

Napoleon Area City SD3503 Patrick Henry Local SD3504

HIGHLAND COUNTY Bright Local SD3601 Fairfield Local SD 3602 Greenfield Ex Vil SD 3603

Hillsboro City SD 3604 Lynchburg-Clay Local SD3605

HOCKING COUNTY Logan-Hocking Local SD3701

HOLMES COUNTY East Holmes Local SD3801 West Holmes Local SD 3802

HURON COUNTY Bellevue City SD 3901 Monroeville Local SD 3902

New London Local SD 3903 Norwalk City SD 3904 South Central Local SD3905 Western Reserve Local SD3906

Willard City SD 3907

JACKSON COUNTY Jackson City SD4001 Oak Hill Union Local SD 4002 Wellston City SD4003

JEFFERSON COUNTY Buckeye Local SD 4101 Edison Local SD 4102 Indian Creek Local SD 4103 Steubenville City SD 4104 Toronto City SD 4105

KNOX COUNTY Centerburg Local SD 4201 Danville Local SD 4202

East Knox Local SD 4203 Fredericktown Local SD4204 Mount Vernon City SD4205 LAKE COUNTY Fairport Harbor Ex Vil SD 4301 Kirtland Local SD4302 Madison Local SD 4303 Mentor Ex Vil SD4304 Painesville City Local SD4305 Painesville Township Local SD 4306 Perry Local SD 4307 Wickliffe City SD 4308 Willoughby-Eastlake City SD 4309

LAWRENCE COUNTY Chesapeake Union Ex Vil SD 4401 Dawson-Bryant Local SD4402 Fairland Local SD4403 Ironton City SD4404 Rock Hill Local SD 4405 South Point Local SD 4406 Symmes Valley Local SD4407

LICKING COUNTY Granville Ex Vil SD 4501 Heath City SD4502 Johnstown-Monroe Local SD 4503 Lakewood Local SD 4504 Licking Heights Local SD 4505

Licking Valley Local SD4506 Newark City SD 4507

North Fork Local SD 4508 Northridge Local SD 4509 Southwest Licking Local SD4510

LOGAN COUNTY Bellefontaine City SD4601 Benjamin Logan Local SD 4602 Indian Lake Local SD4603

Riverside Local SD4604

LORAIN COUNTY Amherst Ex Vil SD4701 Avon Lake City SD 4702 Avon Local SD 4703 Clearview Local SD4704 Columbia Local SD 4705 Elyria City SD4706 Firelands Local SD 4707 Keystone Local SD 4708 Lorain City SD4709 Midview Local SD4710 North Ridgeville City SD 4711

Oberlin City SD 4712 Sheffield-Sheffield Lake City SD4713

Wellington Ex Vil SD4715

LUCAS COUNTY Anthony Wayne Local SD4801 Maumee City SD 4802 Oregon City SD 4803 Ottawa Hills Local SD4804 Springfield Local SD 4805 Sylvania City SD 4806 Toledo City SD 4807 Washington Local SD4808

School district income tax in effect for 1998

MADISON COUNTY Jefferson Local SD 4901

Jonathan Alder Local SD4902 London City SD4903 Madison-Plains Local SD 4904

MAHONING COUNTY Austintown Local SD 5001 Boardman Local SD 5002 Campbell City SD5003 Canfield Local SD 5004 Jackson-Milton Local SD 5005 Lowellville Local SD5006 Poland Local SD 5007 Sebring Local SD5008 South Range Local SD 5009 Springfield Local SD 5010 Struthers City SD5011 West Branch Local SD 5012 Western Reserve Local SD5013 Youngstown City SD5014

MARION COUNTY Elgin Local SD 5101 Marion City SD5102 Pleasant Local SD5103 Ridgedale Local SD5104 River Valley Local SD 5105

MEDINA COUNTY Black River Local SD5201 Brunswick City SD 5202 Buckeye Local SD 5203 Cloverleaf Local SD 5204 Highland Local SD 5205 Medina City SD 5206 Wadsworth City SD5207

MEIGS COUNTY Eastern Local SD 5301 Meigs Local SD 5302 Southern Local SD5303

MERCER COUNTY Celina City SD5401 Coldwater Ex Vil SD5402 Fort Recovery Local SD 5406

Marion Local SD 5403 Parkway Local SD 5405

St Henry Consolidated Local SD 5407

MIAMI COUNTY Bethel Local SD5501

Bradford Ex Vil SD 5502 Covington Ex Vil SD5503 Miami East Local SD 5504

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

Tipp City Ex Vil SD 5508 Troy City SD5509

MONROE COUNTY Switzerland of Ohio Local SD 5601

MONTGOMERY COUNTY Brookville Local SD 5701 Centerville City SD5702 Dayton City SD5703 Huber Heights City SD5715 Jefferson Township Local SD 5704 Kettering City SD 5705 Mad River Local SD5706 Miamisburg City SD5707

New Lebanon Local SD 5708 Northmont City SD5709 Northridge Local SD5710 Oakwood City SD5711 Trotwood-Madison City SD 5712

Valley View Local SD5713 Vandalia-Butler City SD5714 West Carrollton City SD5716

MORGAN COUNTY Morgan Local SD 5801

MORROW COUNTY Cardington-Lincoln Local SD 5901

Highland Local SD 5902 Mount Gilead Ex Vil SD 5903 Northmor Local SD 5904

34

MUSKINGUM COUNTY East Muskingum Local SD6001 Franklin Local SD6002 Maysville Local SD 6003 Tri-Valley Local SD 6004 West Muskingum Local SD 6005 Zanesville City SD6006

NOBLE COUNTY Caldwell Ex Vil SD 6101 Noble Local SD 6102

OTTAWA COUNTY Benton-Carroll-Salem Local SD6201 Danbury Local SD 6202 Genoa Area Local SD6203 Middle Bass Local SD6204 North Bass Local SD 6205 Port Clinton City SD6206 Put-In-Bay Local SD 6207

PAULDING COUNTY Antwerp Local SD 6301 Paulding Ex Vil SD 6302 Wayne Trace Local SD6303

PERRY COUNTY Crooksville Ex Vil SD6401 New Lexington City SD 6402 Northern Local SD6403 Southern Local SD6404

PICKAWAY COUNTY Circleville City SD 6501 Logan Elm Local SD 6502

Teays Valley Local SD6503 Westfall Local SD6504

PIKE COUNTY Eastern Local SD 6601 Scioto Valley Local SD 6602 Waverly City SD6603 Western Local SD6604

PORTAGE COUNTY Aurora City SD 6701 Crestwood Local SD6702 Field Local SD6703 James A Garfield Local SD 6704 Kent City SD6705 Ravenna City SD 6706 Rootstown Local SD6707 Southeast Local SD6708 Streetsboro City SD 6709 Waterloo Local SD 6710 Windham Ex Vil SD6711

PREBLE COUNTY College Corner Local SD 6801

National Trail Local SD 6802 Eaton City SD 6803 Preble Shawnee Local SD 6804

Twin Valley Community Local SD6805 Tri-County North Local SD6806

PUTNAM COUNTY Columbus Grove Local SD6901 Continental Local SD 6902

Jennings Local SD 6903 Kalida Local SD 6904

Leipsic Local SD 6905 Miller City-New Cleveland Local SD 6906 Ottawa-Glandorf Local SD6907

Ottoville Local SD6908 Pandora-Gilboa Local SD6909

RICHLAND COUNTY Clear Fork Valley Local SD 7001 Crestview Local SD7002 Lexington Local SD7003 Lucas Local SD7004 Madison Local SD 7005 Mansfield City SD 7006 Ontario Local SD7009

Plymouth Local SD7007 Shelby City SD 7008

ROSS COUNTY Adena Local SD7101 Chillicothe City SD7102 Huntington Local SD7103 Paint Valley Local SD 7104

Scioto Valley Local SD 7105 Union-Scioto Local SD7106 Zane Trace Local SD 7107

SANDUSKY COUNTY Clyde-Green Springs Ex Vil SD7201

Fremont City SD7202 Gibsonburg Ex Vil SD7203 Lakota Local SD 7204 Woodmore Local SD 7205

SCIOTO COUNTY Bloom-Vernon Local SD7301 Clay Local SD7302 Green Local SD 7303 Minford Local SD7304 New Boston Local SD 7305 Northwest Local SD 7306 Portsmouth City SD7307 Valley Local SD 7308 Washington-Nile Local SD7309 Wheelersburg Local SD7310

SENECA COUNTY Bettsville Local SD7401

Fostoria City SD 7402 Hopewell-Loudon Local SD7403

New Riegel Local SD 7404 Old Fort Local SD 7405 Seneca East Local SD7406 Tiffin City SD 7407

SHELBY COUNTY Anna Local SD 7501

Botkins Local SD7502 Fairlawn Local SD7503 Fort Loramie Local SD7504 Hardin-Houston Local SD 7505

Jackson Center Local SD7506 Russia Local SD 7507

Sidney City SD 7508

STARK COUNTY Alliance City SD7601 Canton City SD7602 Canton Local SD7603 Fairless Local SD7604 Jackson Local SD 7605 Lake Local SD 7606 Louisville City SD 7607 Marlington Local SD 7608

Massillon City SD7609 Minerva Local SD7610 North Canton City SD 7611 Northwest Local SD 7612 Osnaburg Local SD7613 Perry Local SD 7614 Plain Local SD7615 Sandy Valley Local SD 7616 Tuslaw Local SD 7617

SUMMIT COUNTY Akron City SD 7701 Barberton City SD 7702 Copley-Fairlawn City SD 7703 Coventry Local SD 7704 Cuyahoga Falls City SD 7705 Green Local SD 7707 Hudson Local SD7708 Manchester Local SD 7706 Mogadore Local SD7709 Nordonia Hills City SD 7710 Norton City SD 7711 Revere Local SD7712 Springfield Local SD 7713 Stow-Munroe Falls City SD 7714 Tallmadge City SD 7715 Twinsburg City SD 7716 Woodridge Local SD 7717

TRUMBULL COUNTY Bloomfield-Mespo Local SD7801 Bristol Local SD 7802 Brookfield Local SD7803 Champion Local SD 7804 Girard City SD7807 Howland Local SD 7808 Hubbard Ex Vil SD7809 Joseph Badger Local SD7810 LaBrae Local SD 7811 Lakeview Local SD 7812 Liberty Local SD 7813

School district income tax in effect for 1998

Lordstown Local SD7814 Maplewood Local SD 7815 Mathews Local SD 7806 McDonald Local SD 7816 Newton Falls Ex Vil SD 7817 Niles City SD7818 Southington Local SD7819 Warren City SD 7820 Weathersfield Local SD7821

TUSCARAWAS COUNTY Claymont City SD7901 Dover City SD 7902 Garaway Local SD7903 Indian Valley Local SD 7904 Newcomerstown Ex Vil SD 7905 New Philadelphia City SD7906 Strasburg-Franklin Local SD7907 Tuscarawas Valley Local SD 7908

UNION COUNTY Fairbanks Local SD 8001

Marysville Ex Vil SD 8002 North Union Local SD8003

VAN WERT COUNTY Crestview Local SD8101 Lincolnview Local SD8102 Van Wert City SD8104

VINTON COUNTY Vinton County Local SD 8201

WARREN COUNTY Carlisle Local SD8301 Franklin City SD8304 Kings Local SD8303 Lebanon City SD 8305 Little Miami Local SD8306 Mason City SD 8307 Springboro Community City SD 8302 Wayne Local SD8308

WASHINGTON COUNTY Belpre City SD8401 Fort Frye Local SD 8402 Frontier Local SD 8403 Marietta City SD8404 Warren Local SD 8405 Wolf Creek Local SD 8406

WAYNE COUNTY Chippewa Local SD8501 Dalton Local SD 8502 Green Local SD 8503 North Central Local SD8504

Northwestern Local SD 8505 Orrville City SD8506 Rittman Ex Vil SD8507 Southeast Local SD8508 Triway Local SD8509 Wooster City SD8510

WILLIAMS COUNTY Bryan City SD8601

Edgerton Local SD 8602 Edon-Northwest Local SD8603 Millcreek-West Unity Local SD8604 Montpelier Ex Vil SD8605 North Central Local SD8606

Stryker Local SD 8607

WOOD COUNTY Bowling Green City SD8701

Eastwood Local SD 8702 Elmwood Local SD8703

Lake Local SD 8704 North Baltimore Local SD8705 Northwood Local SD8706 Otsego Local SD8707

Perrysburg Ex Vil SD 8708 Rossford Ex Vil SD 8709

WYANDOT COUNTY Carey Ex Vil SD 8801

Mohawk Local SD8802 Upper Sandusky Ex Vil SD8803

35

To Determine the School District of Residence

COUNTY BOARD OF ELECTIONS

Adams 937-544-2633 Allen 419-223-8530 Ashland 419-282-4224 Ashtabula 440-576-6915

Athens 740-592-3201 Auglaize 419-738-9231 Belmont 740-676-1025 Brown 937-378-3008

Butler 513-887-3700 Carroll 330-627-2610 Champaign 937-652-1369 Clark 937-328-2491 2492 2604

Clermont 513-732-7275 Clinton 937-382-3537 Columbiana 330-424-1448 Coshocton 740-622-1117

Crawford 419-562-8721 Cuyahoga 216-443-3200 Darke 937-548-1835 Defiance 419-782-2906 8543

Delaware 740-368-1780 Erie 419-627-7601 Fairfield 740-687-7000 Fayette 740-335-1190

Franklin 614-462-3100 Fulton 419-335-6841 Gallia 740-446-1600 Geauga 440-285-2222 ext 5930

Greene 937-376-7470 Guernsey 740-432-2680 Hamilton 513-632-7031 Hancock 419-422-3245

Hardin 419-674-2211 Harrison 740-942-8866 Henry 419-592-7956 Highland 937-393-9961

Hocking 740-380-8683 Holmes 330-674-5921 Huron 419-668-8238 Jackson 740-286-2905

Jefferson 740-283-8522 Knox 740-397-2188 Lake 440-350-2700 Lawrence 740-532-0444

Call the County Board of Elections

COUNTY

Licking Logan Lorain Lucas

Madison Mahoning Marion Medina

Meigs Mercer Miami Monroe

Montgomery Morgan Morrow Muskingum

Noble Ottawa Paulding Perry

Pickaway Pike Portage Preble

Putnam Richland Ross Sandusky

Scioto Seneca Shelby Stark

Summit Trumbull Tuscarawas Union

Van Wert Vinton Warren Washington

Wayne Williams Wood Wyandot

BOARD OF ELECTIONS

740-349-8683 937-599-7255 440-244-3186 440-322-8228 419-213-4001

740-852-9424 330-783-2474 740-387-9631 330-722-9278

740-992-2697 419-586-2215 937-332-6926 740-472-0929

937-225-5656 740-962-3116 419-946-4026 740-455-7120

740-732-2057 419-734-6880 419-399-8230 740-342-2134

740-474-1100 8077 740-947-4512 2039 330-297-3511 937-456-8117

419-523-3343 419-774-5530 740-775-2350 419-334-6180

740-353-4178 419-447-4424 937-498-7207 330-438-8683

330-643-5200 330-369-4050 330-343-8819 937-642-2836

419-238-4192 740-596-5855 513-695-1358 740-374-6828

330-287-5480 419-636-1854 419-354-9120 419-294-1226

36 70998

n

n

I I I

I I I I

I I I I I I

I I I I I I I I

I I I

I I I I

I I I I

I I I I I

1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 i i 1 1 1

- 111111111111

IT-10 OHIO Information Notice 1998 For the year January 1-December 31 1998 or other taxable year beginning ________________________ 1998 and ending ________________________ 19_____

TY

PE

OR

PR

INT

TY

PE O

R P

RIN

T

Your first name Initial Last name Your social security number Filing Statusmdashcheck only one

n Single Notice

n Joint Notice

If a joint notice spousersquos first name Initial Last name Spousersquos social security number

Home address (number and street) PLACE LABEL HERE Apt No Ohio county

City town or post office state and ZIP code Ohio Public School District Number

s

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 7

I AM NOT REQUIRED TO FILE A 1998 OHIO INCOME TAX RETURN BECAUSE

1 I MOVED OUT OF THE STATE OF OHIO IN 1997 AND HAD NO INCOME IN OHIO DURING 1998

I MOVED TO ______________________________ DATE MOVED ______________________________

2 IN 1998 I WAS A RESIDENT OF ONE OF THE FOLLOWING STATES (CIRCLE STATE) KENTUCKY INDIANA WEST VIRGINIA MICHIGAN OR PENNSYLVANIA AND I 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 WE MAY ASK YOU LATER ON 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 1998

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)

OHIO IT-40P 1998PINCOME TAX PAYMENT VOUCHER Please use UPPER CASE letters to print the first three letters of

Taxpayerrsquos last name Spousersquos last name Your first name Initial Last name

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

(if joint filing)

Your Social Security Number

Spousersquos Number

(if joint filing)

Dollars Cents Return this voucher with check or money order payable to TREASURER OF STATE OF OHIO and mail to AMOUNT OF OHIO DEPrsquoT OF TAXATION PO BOX 182131 COLUMBUS OHIO 43218-2131 PAYMENT

s $

37

HOW TO GET OHIO TAX INFORMATION Do you want information by telephone - FAST FAST (Fast Answers about State Taxes) is an auto-mated phone system where you can get the status of your 1998 refund or get answers to the 23 most fre-quently asked tax questions Recorded tax information will be available 24 hours a day seven days a week

How do I use FAST to get refund information You can check on the status of your 1998 Ohio Income Tax refund by calling toll free 1-800-282-1784 You will be required to provide your social security number and your refund amount We will then tell you if your refund has been processed and when you can expect your refund Refund information will occasionally not be available due to system maintenance Refund pro-cessing takes from six to eight weeks You are limited to one refund information call every three days

Do you want to access us on the Internet Visit the State of Ohio Internet Web Site at wwwstateohustax You can get answers to the 23 most frequently asked tax questions as well as tax forms Publications Information Releases Tax Rules and Statistics

Do you want to visit us in person The addresses for our district offices are found on page 39 of this booklet

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 to a tax question If you write be sure to include your social security number Our address is found on page 39 of this booklet

How do I use FAST to answer a tax question You can listen to answers for the following 23 most frequently asked questions by calling toll free 1-800-282-1780 A pre-recorded message will follow each

Forms Information bull Where can I pick up Ohio income tax forms bull How can I get a copy of my Ohio income tax return bull What should I do if I need a paper copy of my

Telefile return

Filing Requirements bull I moved into Ohio last year How do I file bull How can I get an extension of time to file my Ohio

income tax return bull Where do I send my Ohio income tax return bull I never received a W-2 form What do I do bull What should I do if I need to correct my Telefile

return bull What should I do if the IRS examined and changed

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

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

an Ohio return bull Can my children claim themselves on their Ohio

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

Refund Problems bull I moved since I filed my Ohio return How can I get

my refund bull My spouse passed away but my refund check has

both our names on it What should I do bull Irsquom due a refund Do I still need to file an Ohio

income tax return bull Irsquove either lost my refund check or it was stolen

What should I do

Payment Information bull Why was my Ohio withholding disallowed bull Should I file my Ohio income tax return even though

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

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

income taxes bull Can I pay my taxes with a credit card

Ohio School District Information bull How do I find out what school district I live in bull What do I do if my employer mistakenly withheld

Ohio school district income tax

38

ii11imi111 11111 11 11 111 1

0

TAXPAYER ASSISTANCE

By Internet STATE OF OHIO INTERNET WEBSITE

Tax Forms Instructions wwwstateohustax FAST Tax Questions

By Phone TOLL FREE TELEPHONE NUMBERS

Toll Free 24 Hour Refund Hotline 1-800-282-1784 Toll Free Form Requests 1-800-282-1782 Toll Free Tax Questions 1-800-282-1780

Walk-in Ohio Department of Taxation District Office Locations Walk-in services are available at all office locations Monday through Friday 800 am to 500 pm

AKRON DISTRICT OFFICE CINCINNATI DISTRICT OFFICE CLEVELAND DISTRICT OFFICE 161 South High Street 900 Dalton Avenue at West 8th Street 615 West Superior Avenue Suite 501 Cincinnati Ohio 45203-1171 Fifth Floor Room 570 Akron Ohio 44308-1600 Cleveland Ohio 44113-1891

COLUMBUS DISTRICT OFFICE DAYTON DISTRICT OFFICE LIMA DISTRICT OFFICE 1880 East Dublin-Granville Road Centre City Offices 1303 Bellefontaine Avenue Columbus Ohio 43229-3529 15 East Fourth Street Room 510 Lima Ohio 45804-3199

Dayton Ohio 45402-2162

TOLEDO DISTRICT OFFICE YOUNGSTOWN DISTRICT OFFICE ZANESVILLE DISTRICT OFFICE One Government Center Stambaugh Building 601 Underwood Street Suite 1400 44 Federal Plaza Central 300 Zanesville Ohio 43701-3786 Toledo Ohio 43604-2232 Youngstown Ohio 44503-1651

Written Ohio Department of Taxation Taxpayer Services Mailing address

Ohio Department of Taxation Taxpayer ServiceCentral Registration Division Taxpayer Services Response Section PO Box 182382 Columbus Ohio 43218-2382

For Deaf Hard of Hearing or Speech Impaired who use TTY or TDD only Please contact the Ohio Relay Service at 1-800-750-0750 and give the Communication Assistant the Ohio Department of Taxation telephone number that you wish to contact

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 loca-tions in your area call the Internal Revenue Service at 1-800-829-1040 If you received an Ohio andor Federal income tax pack-age in the mail take them with you when you go for help

The Ohio Department of Taxation is an Equal Opportunity Employer

39

OHIO Department of Taxation Columbus Ohio 43270

  • Untitled
    • 2
Page 17: Individual Income Tax · Individual Income Tax Forms and Instructions This booklet contains 2 copies of Form IT-1040, the standard Ohio income tax form AND Form IT-1040 EZ, the short

0

0

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 Benefitsbull Tier I and Tier II Railroad Retirement Benefits bull Supplemental Railroad Retirement Benefits bull Dual Railroad Retirement Benefits bull Railroad Disability and Unemployment Benefits

Line 37 mdash Interest from Ohio Public and Purchase Obligations and the Gain from the Sale or Disposition of Ohio Public Obligations

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 1998 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 1997 federal income tax return In 1998 he received a reimbursement of $200 of the medical expenses from his insurance company which he reported as income on line 21 of his 1998 federal income tax return Mr Brown is entitled to deduct the $200 reimburse-ment on line 39 of his Ohio income tax return

Do not deduct on this line state or municipal incomeSTOP tax overpayments (see line 33)

Line 40 mdash Repayment of Income Reported in a Prior Year

Deduct interest income earned from Ohio Public and Purchase Obligations if the interest income is included in your Federal Adjusted Gross Income You may also deduct any gains resulting from the sale or disposition of Ohio Public 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 1998 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)

If in 1998 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 1998 federal income tax return for the amount repaid or you claimed a tax credit on your 1998 federal income tax return based upon the amount repaid and

bull The repayment has not otherwise reduced your Federal Adjusted Gross Income for 1998 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 1997 and included the bonus in his 1997 Federal Ad-justed Gross Income In 1998 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 1998 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 your 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

If you were eligible to participate in any health planSTOP maintained by your or your spousersquos employer for

any month or part of a month in 1998 amounts paid for health insurance coverage for that month cannot be used to figure this deduction

17

Self-employed Health Insurance Cost Worksheet

1 Enter the total amount you paid in 1998 for health insurance coverage for 1998 for you your spouse and dependents 1_______

2 a Enter your net profit and other earned income from your 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 27 of your Federal Form 1040 for the self-

employment tax deduction 2b_______ c Enter any amount you claimed on line 29

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 28 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 be able to deduct the amount of funds you deposit-ed into a medical savings account or the amount deposited by your employer on your behalf If filing a joint return your spouse may also be able to deduct hisher funds deposited into hisher medical savings account For 1998 the maximum amount of deposited funds you may be able to deduct is $3149 If filing a joint return each spouse may be able to deduct up to $3149 of deposited funds into hisher separate account for a maximum of $6298

Also any investment income or interest earned on the funds deposited into a medical savings account is deductible if the income is included in your Federal Adjusted Gross Income line 1 of your Ohio Form IT-1040

To determine if you are eligible for this deduction complete the medical savings account worksheet on this page

For further information please see the question ldquoWhat is a Medical Savings Account and what are the qualificationsrdquo on page 7 of this booklet

Example John and Mary Brown file a joint tax return for 1998 John contributed $2000 to his medical savings account while Mary contributed $5000 to hers Johnrsquos account earned $120 in interest and Maryrsquos earned $300 which were includ-ed in their Federal Adjusted Gross Income They would be entitled to a Medical Savings Account deduction of $5569 ($2000 for John and $3149 for Mary plus the interest income of $420)

Medical Savings Account Worksheet

1 Amount you contributed during 1998 but no more than $3149 ________

2 If joint return amount your spouse contributed during 1998 but no more than $3149 ________

3 Amount of Medical Savings Account earnings included in line 1 of your 1998 Ohio Form IT-1040 ________

4 Sub-total (add lines 1 2 and 3) ________ 5 1998 withdrawals from the account for

non-medical purposes (see note below) ________ 6 If line 5 is less than line 4 subtract line 5 from

line 4 and enter here and on line 42 of Schedule A of Form IT-1040 ________

7 If line 4 is less than line 5 subtract line 4 from line 5 and enter here and on line 29 of Schedule A of Form IT-1040 ________

Note If any prior year contribution exceeded the deductible limit for that year please contact the Ohio Department of Taxation to help you determine the amount you should enter on line 5 of this worksheet

Line 43 mdash Individual Development Account Program

You may deduct matching contributions to another personrsquos Individual Development Account when the account has been established by a County Department of Human Services This program was established for the purpose of providing match-ing funds for qualified program participants For further information about this program contact your local County Department of Human Services

Line 44 mdash Total Deductions

Enter the total of lines 31 through 43

Line 45 mdash Net Adjustments If line 30 is LARGER THAN line 44 subtract line 44 from line 30 and enter the amount on line 45 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 44 subtract line 30 from line 44 and enter the difference on line 45 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

18

0

0

Schedule BmdashCredits Line 46 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 47 mdash Senior Citizen Credit

You may claim a $50 credit if you were 65 years of age or older prior to January 1 1999 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

Line 48 mdash Lump Sum Distribution Credit

This credit is available only to individuals 65 years of age or older before January 1 1999 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

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 1999 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

If you take this credit you cannot take the $50 STOP Senior Citizenrsquos Credit on this yearrsquos return or any

future yearrsquos return

Line 49 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

If line 3 on the front of the Ohio Form IT-1040 is STOP $40000 or more yoursquore not entitled to this credit

1998 Child and Dependent Care Worksheet

A Enter the amount of Federal Child and Dependent Care Credit shown on your Federal Form 1040A line 26 or your Federal Form 1040 line 41 A$________

B If line 3 of your Ohio IT-1040 is less than $20000 enter 100 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 49 (schedule B) on the back of Form IT-1040 C$________

19

0

Line 50 mdash Lump Sum Retirement Income Credit

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 1998 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 page 39 of this booklet

Line 51 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

Such training qualifies for this credit only if you canSTOP 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

1998 Job Training Credit Worksheet

1 Enter the amount you paid during 1997 and 1998 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 51 Schedule B on the 1997 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 51 of Ohio Form IT-1040

Line 52 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 The max-imum credit is $50 (for single or married separate filers) and $100 (for married filing joint returns if both spouses made contributions of $50 or more) regardless of the amount of the contribution

You can claim the credit on the back of Form IT-1040 line 52

Line 53 mdash Total Credits Enter the total of lines 46 through 52 on line 53 and on line 7 on the front of the return

20

0

Schedule CmdashResident Credit Line 54

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 57 or 57a

Enter the portion of Ohio Adjusted Gross Income from line 3 that is subjected to tax 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

Do not include wages salaries tips or commissionsSTOP 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 55

Enter Ohio Adjusted Gross Income from line 3

Line 56 Divide 54 by line 55

Line 57 Multiply line 56 by the amount on line 12 on the front of the return Enter the amount on line 57

Line 57a Enter the amount of 1998 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 57b Enter the smaller of line 57 or line 57a 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 1998 income tax return below line 57b 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 58

Line 58 Enter the portion of Ohio Adjusted Gross Income from line 3 that was not earned or received in Ohio

Line 59

Enter Ohio Adjusted Gross Income from line 3

Line 60 Divide line 58 by line 59

Line 61 Multiply line 60 by the amount on line 12 on the front of the return Enter the amount on line 61 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 57b and 61 on line 13

21

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax least less is

than

Tax After Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

Up to $1000 $2000 $4000 $6000

$ 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 4 500 550 4 550 600 4 600 650 5 650 700 5 700 750 5 750 800 6 800 850 6 850 900 7 900 950 7 950 1000 7

$ 0 1 1 1 2 2 2 3 3 3 4 4 4 5 5 5 6 6 6 7

$ 2000 $ 2050 $ 15 $ 14 2050 2100 15 14 2100 2150 16 14 2150 2200 16 15 2200 2250 17 15 2250 2300 17 15 2300 2350 17 16 2350 2400 18 16 2400 2450 18 16 2450 2500 18 17 2500 2550 19 17 2550 2600 19 17 2600 2650 20 18 2650 2700 20 18 2700 2750 20 18 2750 2800 21 19 2800 2850 21 19 2850 2900 21 19 2900 2950 22 20 2950 3000 22 20

$ 4000 $ 4050 $ 30 $ 27 4050 4100 30 27 4100 4150 31 28 4150 4200 31 28 4200 4250 31 28 4250 4300 32 29 4300 4350 32 29 4350 4400 33 29 4400 4450 33 30 4450 4500 33 30 4500 4550 34 30 4550 4600 34 31 4600 4650 34 31 4650 4700 35 31 4700 4750 35 32 4750 4800 35 32 4800 4850 36 32 4850 4900 36 33 4900 4950 37 33 4950 5000 37 33

$ 6000 $ 6050 $ 52 $ 47 6050 6100 53 48 6100 6150 54 49 6150 6200 55 49 6200 6250 55 50 6250 6300 56 51 6300 6350 57 51 6350 6400 58 52 6400 6450 58 53 6450 6500 59 54 6500 6550 60 54 6550 6600 61 55 6600 6650 61 56 6650 6700 62 56 6700 6750 63 57 6750 6800 64 58 6800 6850 64 58 6850 6900 65 59 6900 6950 66 60 6950 7000 66 60

$1000 $3000 $5000 $7000

$ 1000 $ 1050 $ 8 1050 1100 8 1100 1150 8 1150 1200 9 1200 1250 9 1250 1300 9 1300 1350 10 1350 1400 10 1400 1450 11 1450 1500 11 1500 1550 11 1550 1600 12 1600 1650 12 1650 1700 12 1700 1750 13 1750 1800 13 1800 1850 14 1850 1900 14 1900 1950 14 1950 2000 15

$ 7 7 8 8 8 9 9 9

10 10 10 11 11 11 12 12 12 13 13 13

$ 3000 $ 3050 $ 22 $ 20 3050 3100 23 21 3100 3150 23 21 3150 3200 24 21 3200 3250 24 22 3250 3300 24 22 3300 3350 25 22 3350 3400 25 23 3400 3450 25 23 3450 3500 26 23 3500 3550 26 24 3550 3600 27 24 3600 3650 27 24 3650 3700 27 25 3700 3750 28 25 3750 3800 28 25 3800 3850 28 26 3850 3900 29 26 3900 3950 29 26 3950 4000 30 27

$ 5000 $ 5050 $ 38 $ 34 5050 5100 38 35 5100 5150 39 35 5150 5200 40 36 5200 5250 40 37 5250 5300 41 37 5300 5350 42 38 5350 5400 43 39 5400 5450 43 39 5450 5500 44 40 5500 5550 45 41 5550 5600 46 41 5600 5650 46 42 5650 5700 47 43 5700 5750 48 43 5750 5800 49 44 5800 5850 49 45 5850 5900 50 45 5900 5950 51 46 5950 6000 52 47

$ 7000 $ 7050 $ 67 $ 61 7050 7100 68 62 7100 7150 69 62 7150 7200 69 63 7200 7250 70 64 7250 7300 71 64 7300 7350 72 65 7350 7400 72 66 7400 7450 73 66 7450 7500 74 67 7500 7550 75 68 7550 7600 75 68 7600 7650 76 69 7650 7700 77 70 7700 7750 78 70 7750 7800 78 71 7800 7850 79 72 7850 7900 80 72 7900 7950 81 73 7950 8000 81 74

OHIO TAX TABLES FOR 1998 ONLY 22

$9000

$16000 $19000

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$8000 $11000 $14000 $17000

$ 8000 $ 8050 $ 82 $ 74 8050 8100 83 75 8100 8150 84 76 8150 8200 84 76 8200 8250 85 77 8250 8300 86 78 8300 8350 87 78 8350 8400 87 79 8400 8450 88 80 8450 8500 89 80 8500 8550 90 81 8550 8600 90 82 8600 8650 91 82 8650 8700 92 83 8700 8750 93 84 8750 8800 93 84 8800 8850 94 85 8850 8900 95 86 8900 8950 95 87 8950 9000 96 87

$11000 $11050 $ 142 $ 129 11050 11100 143 130 11100 11150 145 131 11150 11200 146 133 11200 11250 148 134 11250 11300 149 135 11300 11350 151 137 11350 11400 152 138 11400 11450 154 139 11450 11500 155 141 11500 11550 157 142 11550 11600 158 143 11600 11650 160 145 11650 11700 161 146 11700 11750 163 147 11750 11800 164 149 11800 11850 166 150 11850 11900 167 152 11900 11950 169 153 11950 12000 170 154

$14000 $14050 $ 231 $ 209 14050 14100 233 211 14100 14150 234 212 14150 14200 236 213 14200 14250 237 215 14250 14300 239 216 14300 14350 240 218 14350 14400 241 219 14400 14450 243 220 14450 14500 244 222 14500 14550 246 223 14550 14600 247 224 14600 14650 249 226 14650 14700 250 227 14700 14750 252 228 14750 14800 253 230 14800 14850 255 231 14850 14900 256 232 14900 14950 258 234 14950 15000 259 235

$17000 $17050 $ 335 $ 304 17050 17100 337 306 17100 17150 339 307 17150 17200 341 309 17200 17250 343 311 17250 17300 345 312 17300 17350 346 314 17350 17400 348 316 17400 17450 350 317 17450 17500 352 319 17500 17550 354 321 17550 17600 356 322 17600 17650 358 324 17650 17700 359 326 17700 17750 361 327 17750 17800 363 329 17800 17850 365 331 17850 17900 367 333 17900 17950 369 334 17950 18000 371 336

$9000 $12000 $15000 $18000

$ 9000 $ 9050 $ 97 $ 88 9050 9100 98 89 9100 9150 98 89 9150 9200 99 90 9200 9250 100 91 9250 9300 101 91 9300 9350 101 92 9350 9400 102 93 9400 9450 103 93 9450 9500 104 94 9500 9550 104 95 9550 9600 105 95 9600 9650 106 96 9650 9700 107 97 9700 9750 107 97 9750 9800 108 98 9800 9850 109 99 9850 9900 110 99 9900 9950 110 100 9950 10000 111 101

$12000 $12050 $ 172 $ 156 12050 12100 173 157 12100 12150 175 158 12150 12200 176 160 12200 12250 178 161 12250 12300 179 162 12300 12350 181 164 12350 12400 182 165 12400 12450 184 166 12450 12500 185 168 12500 12550 187 169 12550 12600 188 170 12600 12650 190 172 12650 12700 191 173 12700 12750 193 174 12750 12800 194 176 12800 12850 195 177 12850 12900 197 178 12900 12950 198 180 12950 13000 200 181

$15000 $15050 $ 261 $ 237 15050 15100 263 238 15100 15150 265 240 15150 15200 267 242 15200 15250 268 243 15250 15300 270 245 15300 15350 272 247 15350 15400 274 248 15400 15450 276 250 15450 15500 278 252 15500 15550 280 253 15550 15600 281 255 15600 15650 283 257 15650 15700 285 258 15700 15750 287 260 15750 15800 289 262 15800 15850 291 263 15850 15900 293 265 15900 15950 294 267 15950 16000 296 269

$18000 $18050 $ 372 $ 338 18050 18100 374 339 18100 18150 376 341 18150 18200 378 343 18200 18250 380 344 18250 18300 382 346 18300 18350 384 348 18350 18400 385 349 18400 18450 387 351 18450 18500 389 353 18500 18550 391 354 18550 18600 393 356 18600 18650 395 358 18650 18700 397 359 18700 18750 398 361 18750 18800 400 363 18800 18850 402 365 18850 18900 404 366 18900 18950 406 368 18950 19000 408 370

$10000 $13000 $16000 $19000

$10000 $10050 $ 112 $ 102 10050 10100 114 103 10100 10150 115 104 10150 10200 117 106 10200 10250 118 107 10250 10300 120 108 10300 10350 121 110 10350 10400 123 111 10400 10450 124 112 10450 10500 126 114 10500 10550 127 115 10550 10600 129 116 10600 10650 130 118 10650 10700 132 119 10700 10750 133 121 10750 10800 134 122 10800 10850 136 123 10850 10900 137 125 10900 10950 139 126 10950 11000 140 127

$13000 $13050 $ 201 $ 182 13050 13100 203 184 13100 13150 204 185 13150 13200 206 187 13200 13250 207 188 13250 13300 209 189 13300 13350 210 191 13350 13400 212 192 13400 13450 213 193 13450 13500 215 195 13500 13550 216 196 13550 13600 218 197 13600 13650 219 199 13650 13700 221 200 13700 13750 222 201 13750 13800 224 203 13800 13850 225 204 13850 13900 227 205 13900 13950 228 207 13950 14000 230 208

$16000 $16050 $ 298 $ 270 16050 16100 300 272 16100 16150 302 274 16150 16200 304 275 16200 16250 306 277 16250 16300 307 279 16300 16350 309 280 16350 16400 311 282 16400 16450 313 284 16450 16500 315 285 16500 16550 317 287 16550 16600 319 289 16600 16650 320 290 16650 16700 322 292 16700 16750 324 294 16750 16800 326 295 16800 16850 328 297 16850 16900 330 299 16900 16950 332 301 16950 17000 333 302

$19000 $19050 $ 410 $ 371 19050 19100 411 373 19100 19150 413 375 19150 19200 415 376 19200 19250 417 378 19250 19300 419 380 19300 19350 421 381 19350 19400 423 383 19400 19450 424 385 19450 19500 426 386 19500 19550 428 388 19550 19600 430 390 19600 19650 432 391 19650 19700 434 393 19700 19750 436 395 19750 19800 437 397 19800 19850 439 398 19850 19900 441 400 19900 19950 443 402 19950 20000 445 403

OHIO TAX TABLES FOR 1998 ONLY 23

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$20000 $22000 $24000 $26000

$20000 $20050 $ 447 $ 405 20050 20100 449 407 20100 20150 451 409 20150 20200 454 411 20200 20250 456 413 20250 20300 458 415 20300 20350 460 417 20350 20400 463 419 20400 20450 465 421 20450 20500 467 423 20500 20550 469 425 20550 20600 471 427 20600 20650 474 429 20650 20700 476 431 20700 20750 478 433 20750 20800 480 435 20800 20850 483 437 20850 20900 485 439 20900 20950 487 441 20950 21000 489 443

$22000 $22050 $ 536 $ 486 22050 22100 538 488 22100 22150 541 490 22150 22200 543 492 22200 22250 545 494 22250 22300 547 496 22300 22350 549 498 22350 22400 552 500 22400 22450 554 502 22450 22500 556 504 22500 22550 558 506 22550 22600 561 508 22600 22650 563 510 22650 22700 565 512 22700 22750 567 514 22750 22800 569 516 22800 22850 572 518 22850 22900 574 520 22900 22950 576 522 22950 23000 578 524

$24000 $24050 $ 625 $ 567 24050 24100 627 569 24100 24150 630 571 24150 24200 632 573 24200 24250 634 575 24250 24300 636 577 24300 24350 639 579 24350 24400 641 581 24400 24450 643 583 24450 24500 645 585 24500 24550 647 587 24550 24600 650 589 24600 24650 652 591 24650 24700 654 593 24700 24750 656 595 24750 24800 659 597 24800 24850 661 599 24850 24900 663 601 24900 24950 665 603 24950 25000 668 605

$26000 $26050 $ 714 $ 648 26050 26100 717 650 26100 26150 719 652 26150 26200 721 654 26200 26250 723 656 26250 26300 725 658 26300 26350 728 660 26350 26400 730 662 26400 26450 732 664 26450 26500 734 666 26500 26550 737 668 26550 26600 739 670 26600 26650 741 672 26650 26700 743 674 26700 26750 746 676 26750 26800 748 678 26800 26850 750 680 26850 26900 752 682 26900 26950 754 684 26950 27000 757 686

$21000 $23000 $25000 $27000

$21000 $21050 $ 491 $ 446 21050 21100 494 448 21100 21150 496 450 21150 21200 498 452 21200 21250 500 454 21250 21300 503 456 21300 21350 505 458 21350 21400 507 460 21400 21450 509 462 21450 21500 512 464 21500 21550 514 466 21550 21600 516 468 21600 21650 518 470 21650 21700 520 472 21700 21750 523 474 21750 21800 525 476 21800 21850 527 478 21850 21900 529 480 21900 21950 532 482 21950 22000 534 484

$23000 $23050 $ 581 $ 526 23050 23100 583 528 23100 23150 585 530 23150 23200 587 532 23200 23250 590 534 23250 23300 592 536 23300 23350 594 538 23350 23400 596 540 23400 23450 598 542 23450 23500 601 544 23500 23550 603 547 23550 23600 605 549 23600 23650 607 551 23650 23700 610 553 23700 23750 612 555 23750 23800 614 557 23800 23850 616 559 23850 23900 619 561 23900 23950 621 563 23950 24000 623 565

$25000 $25050 $ 670 $ 607 25050 25100 672 609 25100 25150 674 611 25150 25200 676 613 25200 25250 679 615 25250 25300 681 617 25300 25350 683 619 25350 25400 685 621 25400 25450 688 623 25450 25500 690 625 25500 25550 692 627 25550 25600 694 629 25600 25650 697 631 25650 25700 699 633 25700 25750 701 635 25750 25800 703 637 25800 25850 705 639 25850 25900 708 641 25900 25950 710 643 25950 26000 712 645

$27000 $27050 $ 759 $ 688 27050 27100 761 690 27100 27150 763 692 27150 27200 766 694 27200 27250 768 696 27250 27300 770 698 27300 27350 772 700 27350 27400 775 702 27400 27450 777 704 27450 27500 779 706 27500 27550 781 708 27550 27600 783 710 27600 27650 786 712 27650 27700 788 714 27700 27750 790 716 27750 27800 792 718 27800 27850 795 720 27850 27900 797 722 27900 27950 799 724 27950 28000 801 726

OHIO TAX TABLES FOR 1998 ONLY 24

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$28000 $31000 $34000 $37000

$28000 $28050 $ 803 $ 728 $31000 $31050 $ 937 $ 850 $34000 $34050 $ 1071 $ 971 $37000 $37050 $ 1205 $ 1092 28050 28100 806 730 31050 31100 939 852 34050 34100 1073 973 37050 37100 1207 1094 28100 28150 808 732 31100 31150 942 854 34100 34150 1075 975 37100 37150 1209 1096 28150 28200 810 734 31150 31200 944 856 34150 34200 1078 977 37150 37200 1211 1098 28200 28250 812 736 31200 31250 946 858 34200 34250 1080 979 37200 37250 1214 1100 28250 28300 815 738 31250 31300 948 860 34250 34300 1082 981 37250 37300 1216 1102 28300 28350 817 740 31300 31350 951 862 34300 34350 1084 983 37300 37350 1218 1104 28350 28400 819 742 31350 31400 953 864 34350 34400 1086 985 37350 37400 1220 1106 28400 28450 821 744 31400 31450 955 866 34400 34450 1089 987 37400 37450 1222 1108 28450 28500 824 746 31450 31500 957 868 34450 34500 1091 989 37450 37500 1225 1110 28500 28550 826 749 31500 31550 959 870 34500 34550 1093 991 37500 37550 1227 1112 28550 28600 828 751 31550 31600 962 872 34550 34600 1095 993 37550 37600 1229 1114 28600 28650 830 753 31600 31650 964 874 34600 34650 1098 995 37600 37650 1231 1116 28650 28700 832 755 31650 31700 966 876 34650 34700 1100 997 37650 37700 1234 1118 28700 28750 835 757 31700 31750 968 878 34700 34750 1102 999 37700 37750 1236 1120 28750 28800 837 759 31750 31800 971 880 34750 34800 1104 1001 37750 37800 1238 1122 28800 28850 839 761 31800 31850 973 882 34800 34850 1107 1003 37800 37850 1240 1124 28850 28900 841 763 31850 31900 975 884 34850 34900 1109 1005 37850 37900 1242 1126 28900 28950 844 765 31900 31950 977 886 34900 34950 1111 1007 37900 37950 1245 1128 28950 29000 846 767 31950 32000 980 888 34950 35000 1113 1009 37950 38000 1247 1130

$29000 $32000 $35000 $38000

$29000 $29050 $ 848 $ 769 $32000 $32050 $ 982 $ 890 $35000 $35050 $ 1115 $ 1011 $38000 $38050 $ 1249 $ 1132 29050 29100 850 771 32050 32100 984 892 35050 35100 1118 1013 38050 38100 1251 1134 29100 29150 853 773 32100 32150 986 894 35100 35150 1120 1015 38100 38150 1254 1136 29150 29200 855 775 32150 32200 988 896 35150 35200 1122 1017 38150 38200 1256 1138 29200 29250 857 777 32200 32250 991 898 35200 35250 1124 1019 38200 38250 1258 1140 29250 29300 859 779 32250 32300 993 900 35250 35300 1127 1021 38250 38300 1260 1142 29300 29350 861 781 32300 32350 995 902 35300 35350 1129 1023 38300 38350 1263 1144 29350 29400 864 783 32350 32400 997 904 35350 35400 1131 1025 38350 38400 1265 1146 29400 29450 866 785 32400 32450 1000 906 35400 35450 1133 1027 38400 38450 1267 1148 29450 29500 868 787 32450 32500 1002 908 35450 35500 1136 1029 38450 38500 1269 1150 29500 29550 870 789 32500 32550 1004 910 35500 35550 1138 1031 38500 38550 1271 1153 29550 29600 873 791 32550 32600 1006 912 35550 35600 1140 1033 38550 38600 1274 1155 29600 29650 875 793 32600 32650 1008 914 35600 35650 1142 1035 38600 38650 1276 1157 29650 29700 877 795 32650 32700 1011 916 35650 35700 1144 1037 38650 38700 1278 1159 29700 29750 879 797 32700 32750 1013 918 35700 35750 1147 1039 38700 38750 1280 1161 29750 29800 881 799 32750 32800 1015 920 35750 35800 1149 1041 38750 38800 1283 1163 29800 29850 884 801 32800 32850 1017 922 35800 35850 1151 1043 38800 38850 1285 1165 29850 29900 886 803 32850 32900 1020 924 35850 35900 1153 1045 38850 38900 1287 1167 29900 29950 888 805 32900 32950 1022 926 35900 35950 1156 1047 38900 38950 1289 1169 29950 30000 890 807 32950 33000 1024 928 35950 36000 1158 1049 38950 39000 1292 1171

$30000 $33000 $36000 $39000

$30000 $30050 $ 893 $ 809 $33000 $33050 $ 1026 $ 930 $36000 $36050 $ 1160 $ 1052 $39000 $39050 $ 1294 $ 1173 30050 30100 895 811 33050 33100 1029 932 36050 36100 1162 1054 39050 39100 1296 1175 30100 30150 897 813 33100 33150 1031 934 36100 36150 1164 1056 39100 39150 1298 1177 30150 30200 899 815 33150 33200 1033 936 36150 36200 1167 1058 39150 39200 1300 1179 30200 30250 902 817 33200 33250 1035 938 36200 36250 1169 1060 39200 39250 1303 1181 30250 30300 904 819 33250 33300 1037 940 36250 36300 1171 1062 39250 39300 1305 1183 30300 30350 906 821 33300 33350 1040 942 36300 36350 1173 1064 39300 39350 1307 1185 30350 30400 908 823 33350 33400 1042 944 36350 36400 1176 1066 39350 39400 1309 1187 30400 30450 910 825 33400 33450 1044 946 36400 36450 1178 1068 39400 39450 1312 1189 30450 30500 913 827 33450 33500 1046 948 36450 36500 1180 1070 39450 39500 1314 1191 30500 30550 915 829 33500 33550 1049 951 36500 36550 1182 1072 39500 39550 1316 1193 30550 30600 917 831 33550 33600 1051 953 36550 36600 1185 1074 39550 39600 1318 1195 30600 30650 919 833 33600 33650 1053 955 36600 36650 1187 1076 39600 39650 1320 1197 30650 30700 922 835 33650 33700 1055 957 36650 36700 1189 1078 39650 39700 1323 1199 30700 30750 924 837 33700 33750 1058 959 36700 36750 1191 1080 39700 39750 1325 1201 30750 30800 926 839 33750 33800 1060 961 36750 36800 1193 1082 39750 39800 1327 1203 30800 30850 928 841 33800 33850 1062 963 36800 36850 1196 1084 39800 39850 1329 1205 30850 30900 930 843 33850 33900 1064 965 36850 36900 1198 1086 39850 39900 1332 1207 30900 30950 933 845 33900 33950 1066 967 36900 36950 1200 1088 39900 39950 1334 1209 30950 31000 935 847 33950 34000 1069 969 36950 37000 1202 1090 39950 40000 1336 1211

OHIO TAX TABLES FOR 1998 ONLY 25

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$40000 $42000 $44000 $46000

$40000 $40050 $ 1339 $ 1213 $42000 $42050 $ 1443 $ 1308 $44000 $44050 $ 1547 $ 1402 $46000 $46050 $ 1651 $ 1496 40050 40100 1341 1216 42050 42100 1445 1310 44050 44100 1549 1404 46050 46100 1653 1499 40100 40150 1344 1218 42100 42150 1448 1312 44100 44150 1552 1407 46100 46150 1656 1501 40150 40200 1346 1220 42150 42200 1450 1315 44150 44200 1554 1409 46150 46200 1658 1503 40200 40250 1349 1223 42200 42250 1453 1317 44200 44250 1557 1411 46200 46250 1661 1506 40250 40300 1352 1225 42250 42300 1456 1319 44250 44300 1560 1414 46250 46300 1664 1508 40300 40350 1354 1227 42300 42350 1458 1322 44300 44350 1562 1416 46300 46350 1666 1510 40350 40400 1357 1230 42350 42400 1461 1324 44350 44400 1565 1418 46350 46400 1669 1513 40400 40450 1359 1232 42400 42450 1463 1326 44400 44450 1567 1421 46400 46450 1671 1515 40450 40500 1362 1234 42450 42500 1466 1329 44450 44500 1570 1423 46450 46500 1674 1517 40500 40550 1365 1237 42500 42550 1469 1331 44500 44550 1573 1425 46500 46550 1677 1520 40550 40600 1367 1239 42550 42600 1471 1334 44550 44600 1575 1428 46550 46600 1679 1522 40600 40650 1370 1242 42600 42650 1474 1336 44600 44650 1578 1430 46600 46650 1682 1524 40650 40700 1372 1244 42650 42700 1476 1338 44650 44700 1580 1433 46650 46700 1684 1527 40700 40750 1375 1246 42700 42750 1479 1341 44700 44750 1583 1435 46700 46750 1687 1529 40750 40800 1378 1249 42750 42800 1482 1343 44750 44800 1586 1437 46750 46800 1690 1532 40800 40850 1380 1251 42800 42850 1484 1345 44800 44850 1588 1440 46800 46850 1692 1534 40850 40900 1383 1253 42850 42900 1487 1348 44850 44900 1591 1442 46850 46900 1695 1536 40900 40950 1385 1256 42900 42950 1489 1350 44900 44950 1593 1444 46900 46950 1697 1539 40950 41000 1388 1258 42950 43000 1492 1352 44950 45000 1596 1447 46950 47000 1700 1541

$41000 $43000 $45000 $47000

$41000 $41050 $ 1391 $ 1260 $43000 $43050 $ 1495 $ 1355 $45000 $45050 $ 1599 $ 1449 $47000 $47050 $ 1703 $ 1543 41050 41100 1393 1263 43050 43100 1497 1357 45050 45100 1601 1451 47050 47100 1705 1546 41100 41150 1396 1265 43100 43150 1500 1359 45100 45150 1604 1454 47100 47150 1708 1548 41150 41200 1398 1268 43150 43200 1502 1362 45150 45200 1606 1456 47150 47200 1710 1550 41200 41250 1401 1270 43200 43250 1505 1364 45200 45250 1609 1458 47200 47250 1713 1553 41250 41300 1404 1272 43250 43300 1508 1367 45250 45300 1612 1461 47250 47300 1716 1555 41300 41350 1406 1275 43300 43350 1510 1369 45300 45350 1614 1463 47300 47350 1718 1557 41350 41400 1409 1277 43350 43400 1513 1371 45350 45400 1617 1466 47350 47400 1721 1560 41400 41450 1411 1279 43400 43450 1515 1374 45400 45450 1619 1468 47400 47450 1723 1562 41450 41500 1414 1282 43450 43500 1518 1376 45450 45500 1622 1470 47450 47500 1726 1565 41500 41550 1417 1284 43500 43550 1521 1379 45500 45550 1625 1473 47500 47550 1729 1567 41550 41600 1419 1286 43550 43600 1523 1381 45550 45600 1627 1475 47550 47600 1731 1569 41600 41650 1422 1289 43600 43650 1526 1383 45600 45650 1630 1477 47600 47650 1734 1572 41650 41700 1424 1291 43650 43700 1528 1385 45650 45700 1632 1480 47650 47700 1736 1574 41700 41750 1427 1293 43700 43750 1531 1388 45700 45750 1635 1482 47700 47750 1739 1576 41750 41800 1430 1296 43750 43800 1534 1390 45750 45800 1638 1484 47750 47800 1742 1579 41800 41850 1432 1298 43800 43850 1536 1392 45800 45850 1640 1487 47800 47850 1744 1581 41850 41900 1435 1301 43850 43900 1539 1395 45850 45900 1643 1489 47850 47900 1747 1583 41900 41950 1437 1303 43900 43950 1541 1397 45900 45950 1645 1491 47900 47950 1749 1586 41950 42000 1440 1305 43950 44000 1544 1400 45950 46000 1648 1494 47950 48000 1752 1588

OHIO TAX TABLES FOR 1998 ONLY 26

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$48000 $51000 $54000 $57000

$48000 $48050 $ 1755 $ 1590 $51000 $51050 $ 1911 $ 1732 $54000 $54050 $ 2067 $ 1873 $57000 $57050 $ 2223 $ 2015 48050 48100 1757 1593 51050 51100 1913 1734 54050 54100 2069 1876 57050 57100 2225 2017 48100 48150 1760 1595 51100 51150 1916 1737 54100 54150 2072 1878 57100 57150 2228 2020 48150 48200 1762 1598 51150 51200 1918 1739 54150 54200 2074 1880 57150 57200 2230 2022 48200 48250 1765 1600 51200 51250 1921 1741 54200 54250 2077 1883 57200 57250 2233 2024 48250 48300 1768 1602 51250 51300 1924 1744 54250 54300 2080 1885 57250 57300 2236 2027 48300 48350 1770 1605 51300 51350 1926 1746 54300 54350 2082 1888 57300 57350 2238 2029 48350 48400 1773 1607 51350 51400 1929 1748 54350 54400 2085 1890 57350 57400 2241 2031 48400 48450 1775 1609 51400 51450 1931 1751 54400 54450 2087 1892 57400 57450 2243 2034 48450 48500 1778 1612 51450 51500 1934 1753 54450 54500 2090 1895 57450 57500 2246 2036 48500 48550 1781 1614 51500 51550 1937 1756 54500 54550 2093 1897 57500 57550 2249 2038 48550 48600 1783 1616 51550 51600 1939 1758 54550 54600 2095 1899 57550 57600 2251 2041 48600 48650 1786 1619 51600 51650 1942 1760 54600 54650 2098 1902 57600 57650 2254 2043 48650 48700 1788 1621 51650 51700 1944 1763 54650 54700 2100 1904 57650 57700 2256 2045 48700 48750 1791 1623 51700 51750 1947 1765 54700 54750 2103 1906 57700 57750 2259 2048 48750 48800 1794 1626 51750 51800 1950 1767 54750 54800 2106 1909 57750 57800 2262 2050 48800 48850 1796 1628 51800 51850 1952 1770 54800 54850 2108 1911 57800 57850 2264 2053 48850 48900 1799 1631 51850 51900 1955 1772 54850 54900 2111 1913 57850 57900 2267 2055 48900 48950 1801 1633 51900 51950 1957 1774 54900 54950 2113 1916 57900 57950 2269 2057 48950 49000 1804 1635 51950 52000 1960 1777 54950 55000 2116 1918 57950 58000 2272 2060

$49000 $52000 $55000 $58000

$49000 $49050 $ 1807 $ 1638 $52000 $52050 $ 1963 $ 1779 $55000 $55050 $ 2119 $ 1921 $58000 $58050 $ 2275 $ 2062 49050 49100 1809 1640 52050 52100 1965 1781 55050 55100 2121 1923 58050 58100 2277 2064 49100 49150 1812 1642 52100 52150 1968 1784 55100 55150 2124 1925 58100 58150 2280 2067 49150 49200 1814 1645 52150 52200 1970 1786 55150 55200 2126 1928 58150 58200 2282 2069 49200 49250 1817 1647 52200 52250 1973 1789 55200 55250 2129 1930 58200 58250 2285 2071 49250 49300 1820 1649 52250 52300 1976 1791 55250 55300 2132 1932 58250 58300 2288 2074 49300 49350 1822 1652 52300 52350 1978 1793 55300 55350 2134 1935 58300 58350 2290 2076 49350 49400 1825 1654 52350 52400 1981 1796 55350 55400 2137 1937 58350 58400 2293 2078 49400 49450 1827 1656 52400 52450 1983 1798 55400 55450 2139 1939 58400 58450 2295 2081 49450 49500 1830 1659 52450 52500 1986 1800 55450 55500 2142 1942 58450 58500 2298 2083 49500 49550 1833 1661 52500 52550 1989 1803 55500 55550 2145 1944 58500 58550 2301 2086 49550 49600 1835 1664 52550 52600 1991 1805 55550 55600 2147 1946 58550 58600 2303 2088 49600 49650 1838 1666 52600 52650 1994 1807 55600 55650 2150 1949 58600 58650 2306 2090 49650 49700 1840 1668 52650 52700 1996 1810 55650 55700 2152 1951 58650 58700 2308 2093 49700 49750 1843 1671 52700 52750 1999 1812 55700 55750 2155 1954 58700 58750 2311 2095 49750 49800 1846 1673 52750 52800 2002 1814 55750 55800 2158 1956 58750 58800 2314 2097 49800 49850 1848 1675 52800 52850 2004 1817 55800 55850 2160 1958 58800 58850 2316 2100 49850 49900 1851 1678 52850 52900 2007 1819 55850 55900 2163 1961 58850 58900 2319 2102 49900 49950 1853 1680 52900 52950 2009 1822 55900 55950 2165 1963 58900 58950 2321 2104 49950 50000 1856 1682 52950 53000 2012 1824 55950 56000 2168 1965 58950 59000 2324 2107

$50000 $53000 $56000 $59000

$50000 $50050 $ 1859 $ 1685 $53000 $53050 $ 2015 $ 1826 $56000 $56050 $ 2171 $ 1968 $59000 $59050 $ 2327 $ 2109 50050 50100 1861 1687 53050 53100 2017 1829 56050 56100 2173 1970 59050 59100 2329 2111 50100 50150 1864 1689 53100 53150 2020 1831 56100 56150 2176 1972 59100 59150 2332 2114 50150 50200 1866 1692 53150 53200 2022 1833 56150 56200 2178 1975 59150 59200 2334 2116 50200 50250 1869 1694 53200 53250 2025 1836 56200 56250 2181 1977 59200 59250 2337 2119 50250 50300 1872 1697 53250 53300 2028 1838 56250 56300 2184 1979 59250 59300 2340 2121 50300 50350 1874 1699 53300 53350 2030 1840 56300 56350 2186 1982 59300 59350 2342 2123 50350 50400 1877 1701 53350 53400 2033 1843 56350 56400 2189 1984 59350 59400 2345 2126 50400 50450 1879 1704 53400 53450 2035 1845 56400 56450 2191 1987 59400 59450 2347 2128 50450 50500 1882 1706 53450 53500 2038 1847 56450 56500 2194 1989 59450 59500 2350 2130 50500 50550 1885 1708 53500 53550 2041 1850 56500 56550 2197 1991 59500 59550 2353 2133 50550 50600 1887 1711 53550 53600 2043 1852 56550 56600 2199 1994 59550 59600 2355 2135 50600 50650 1890 1713 53600 53650 2046 1855 56600 56650 2202 1996 59600 59650 2358 2137 50650 50700 1892 1715 53650 53700 2048 1857 56650 56700 2204 1998 59650 59700 2360 2140 50700 50750 1895 1718 53700 53750 2051 1859 56700 56750 2207 2001 59700 59750 2363 2142 50750 50800 1898 1720 53750 53800 2054 1862 56750 56800 2210 2003 59750 59800 2366 2144 50800 50850 1900 1722 53800 53850 2056 1864 56800 56850 2212 2005 59800 59850 2368 2147 50850 50900 1903 1725 53850 53900 2059 1866 56850 56900 2215 2008 59850 59900 2371 2149 50900 50950 1905 1727 53900 53950 2061 1869 56900 56950 2217 2010 59900 59950 2373 2152 50950 51000 1908 1730 53950 54000 2064 1871 56950 57000 2220 2012 59950 60000 2376 2154

OHIO TAX TABLES FOR 1998 ONLY 27

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$60000 $62000 $64000 $66000

$60000 $60050 $ 2379 $ 2156 $62000 $62050 $ 2483 $ 2251 $64000 $64050 $ 2587 $ 2345 $66000 $66050 $ 2691 $ 2439 60050 60100 2381 2159 62050 62100 2485 2253 64050 64100 2589 2347 66050 66100 2693 2442 60100 60150 2384 2161 62100 62150 2488 2255 64100 64150 2592 2350 66100 66150 2696 2444 60150 60200 2387 2163 62150 62200 2491 2258 64150 64200 2595 2352 66150 66200 2699 2446 60200 60250 2389 2166 62200 62250 2493 2260 64200 64250 2597 2354 66200 66250 2701 2449 60250 60300 2392 2168 62250 62300 2496 2262 64250 64300 2600 2357 66250 66300 2704 2451 60300 60350 2394 2170 62300 62350 2498 2265 64300 64350 2602 2359 66300 66350 2706 2453 60350 60400 2397 2173 62350 62400 2501 2267 64350 64400 2605 2361 66350 66400 2709 2456 60400 60450 2400 2175 62400 62450 2504 2269 64400 64450 2608 2364 66400 66450 2712 2458 60450 60500 2402 2177 62450 62500 2506 2272 64450 64500 2610 2366 66450 66500 2714 2460 60500 60550 2405 2180 62500 62550 2509 2274 64500 64550 2613 2368 66500 66550 2717 2463 60550 60600 2407 2182 62550 62600 2511 2277 64550 64600 2615 2371 66550 66600 2719 2465 60600 60650 2410 2185 62600 62650 2514 2279 64600 64650 2618 2373 66600 66650 2722 2467 60650 60700 2413 2187 62650 62700 2517 2281 64650 64700 2621 2376 66650 66700 2725 2470 60700 60750 2415 2189 62700 62750 2519 2284 64700 64750 2623 2378 66700 66750 2727 2472 60750 60800 2418 2192 62750 62800 2522 2286 64750 64800 2626 2380 66750 66800 2730 2475 60800 60850 2420 2194 62800 62850 2524 2288 64800 64850 2628 2383 66800 66850 2732 2477 60850 60900 2423 2196 62850 62900 2527 2291 64850 64900 2631 2385 66850 66900 2735 2479 60900 60950 2426 2199 62900 62950 2530 2293 64900 64950 2634 2387 66900 66950 2738 2482 60950 61000 2428 2201 62950 63000 2532 2295 64950 65000 2636 2390 66950 67000 2740 2484

$61000 $63000 $65000 $67000

$61000 $61050 $ 2431 $ 2203 $63000 $63050 $ 2535 $ 2298 $65000 $65050 $ 2639 $ 2392 $67000 $67050 $ 2743 $ 2486 61050 61100 2433 2206 63050 63100 2537 2300 65050 65100 2641 2394 67050 67100 2745 2489 61100 61150 2436 2208 63100 63150 2540 2302 65100 65150 2644 2397 67100 67150 2748 2491 61150 61200 2439 2211 63150 63200 2543 2305 65150 65200 2647 2399 67150 67200 2751 2493 61200 61250 2441 2213 63200 63250 2545 2307 65200 65250 2649 2401 67200 67250 2753 2496 61250 61300 2444 2215 63250 63300 2548 2310 65250 65300 2652 2404 67250 67300 2756 2498 61300 61350 2446 2218 63300 63350 2550 2312 65300 65350 2654 2406 67300 67350 2758 2500 61350 61400 2449 2220 63350 63400 2553 2314 65350 65400 2657 2409 67350 67400 2761 2503 61400 61450 2452 2222 63400 63450 2556 2317 65400 65450 2660 2411 67400 67450 2764 2505 61450 61500 2454 2225 63450 63500 2558 2319 65450 65500 2662 2413 67450 67500 2766 2508 61500 61550 2457 2227 63500 63550 2561 2321 65500 65550 2665 2416 67500 67550 2769 2510 61550 61600 2459 2229 63550 63600 2563 2324 65550 65600 2667 2418 67550 67600 2771 2512 61600 61650 2462 2232 63600 63650 2566 2326 65600 65650 2670 2420 67600 67650 2774 2515 61650 61700 2465 2234 63650 63700 2569 2328 65650 65700 2673 2423 67650 67700 2777 2517 61700 61750 2467 2236 63700 63750 2571 2331 65700 65750 2675 2425 67700 67750 2779 2519 61750 61800 2470 2239 63750 63800 2574 2333 65750 65800 2678 2427 67750 67800 2782 2522 61800 61850 2472 2241 63800 63850 2576 2335 65800 65850 2680 2430 67800 67850 2784 2524 61850 61900 2475 2244 63850 63900 2579 2338 65850 65900 2683 2432 67850 67900 2787 2526 61900 61950 2478 2246 63900 63950 2582 2340 65900 65950 2686 2434 67900 67950 2790 2529 61950 62000 2480 2248 63950 64000 2584 2343 65950 66000 2688 2437 67950 68000 2792 2531

OHIO TAX TABLES FOR 1998 ONLY 28

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$68000 $71000 $74000 $77000

$68000 $68050 $ 2795 $ 2533 $71000 $71050 $ 2951 $ 2675 $74000 $74050 $ 3107 $ 2816 $77000 $77050 $ 3263 $ 2958 68050 68100 2797 2536 71050 71100 2953 2677 74050 74100 3109 2819 77050 77100 3265 2960 68100 68150 2800 2538 71100 71150 2956 2680 74100 74150 3112 2821 77100 77150 3268 2963 68150 68200 2803 2541 71150 71200 2959 2682 74150 74200 3115 2823 77150 77200 3271 2965 68200 68250 2805 2543 71200 71250 2961 2684 74200 74250 3117 2826 77200 77250 3273 2967 68250 68300 2808 2545 71250 71300 2964 2687 74250 74300 3120 2828 77250 77300 3276 2970 68300 68350 2810 2548 71300 71350 2966 2689 74300 74350 3122 2831 77300 77350 3278 2972 68350 68400 2813 2550 71350 71400 2969 2691 74350 74400 3125 2833 77350 77400 3281 2974 68400 68450 2816 2552 71400 71450 2972 2694 74400 74450 3128 2835 77400 77450 3284 2977 68450 68500 2818 2555 71450 71500 2974 2696 74450 74500 3130 2838 77450 77500 3286 2979 68500 68550 2821 2557 71500 71550 2977 2699 74500 74550 3133 2840 77500 77550 3289 2981 68550 68600 2823 2559 71550 71600 2979 2701 74550 74600 3135 2842 77550 77600 3291 2984 68600 68650 2826 2562 71600 71650 2982 2703 74600 74650 3138 2845 77600 77650 3294 2986 68650 68700 2829 2564 71650 71700 2985 2706 74650 74700 3141 2847 77650 77700 3297 2988 68700 68750 2831 2566 71700 71750 2987 2708 74700 74750 3143 2849 77700 77750 3299 2991 68750 68800 2834 2569 71750 71800 2990 2710 74750 74800 3146 2852 77750 77800 3302 2993 68800 68850 2836 2571 71800 71850 2992 2713 74800 74850 3148 2854 77800 77850 3304 2996 68850 68900 2839 2574 71850 71900 2995 2715 74850 74900 3151 2856 77850 77900 3307 2998 68900 68950 2842 2576 71900 71950 2998 2717 74900 74950 3154 2859 77900 77950 3310 3000 68950 69000 2844 2578 71950 72000 3000 2720 74950 75000 3156 2861 77950 78000 3312 3003

$69000 $72000 $75000 $78000

$69000 $69050 $ 2847 $ 2581 $72000 $72050 $ 3003 $ 2722 $75000 $75050 $ 3159 $ 2864 $78000 $78050 $ 3315 $ 3005 69050 69100 2849 2583 72050 72100 3005 2724 75050 75100 3161 2866 78050 78100 3317 3007 69100 69150 2852 2585 72100 72150 3008 2727 75100 75150 3164 2868 78100 78150 3320 3010 69150 69200 2855 2588 72150 72200 3011 2729 75150 75200 3167 2871 78150 78200 3323 3012 69200 69250 2857 2590 72200 72250 3013 2732 75200 75250 3169 2873 78200 78250 3325 3014 69250 69300 2860 2592 72250 72300 3016 2734 75250 75300 3172 2875 78250 78300 3328 3017 69300 69350 2862 2595 72300 72350 3018 2736 75300 75350 3174 2878 78300 78350 3330 3019 69350 69400 2865 2597 72350 72400 3021 2739 75350 75400 3177 2880 78350 78400 3333 3021 69400 69450 2868 2599 72400 72450 3024 2741 75400 75450 3180 2882 78400 78450 3336 3024 69450 69500 2870 2602 72450 72500 3026 2743 75450 75500 3182 2885 78450 78500 3338 3026 69500 69550 2873 2604 72500 72550 3029 2746 75500 75550 3185 2887 78500 78550 3341 3029 69550 69600 2875 2607 72550 72600 3031 2748 75550 75600 3187 2889 78550 78600 3343 3031 69600 69650 2878 2609 72600 72650 3034 2750 75600 75650 3190 2892 78600 78650 3346 3033 69650 69700 2881 2611 72650 72700 3037 2753 75650 75700 3193 2894 78650 78700 3349 3036 69700 69750 2883 2614 72700 72750 3039 2755 75700 75750 3195 2897 78700 78750 3351 3038 69750 69800 2886 2616 72750 72800 3042 2757 75750 75800 3198 2899 78750 78800 3354 3040 69800 69850 2888 2618 72800 72850 3044 2760 75800 75850 3200 2901 78800 78850 3356 3043 69850 69900 2891 2621 72850 72900 3047 2762 75850 75900 3203 2904 78850 78900 3359 3045 69900 69950 2894 2623 72900 72950 3050 2765 75900 75950 3206 2906 78900 78950 3362 3047 69950 70000 2896 2625 72950 73000 3052 2767 75950 76000 3208 2908 78950 79000 3364 3050

$70000 $73000 $76000 $79000

$70000 $70050 $ 2899 $ 2628 $73000 $73050 $ 3055 $ 2769 $76000 $76050 $ 3211 $ 2911 $79000 $79050 $ 3367 $ 3052 70050 70100 2901 2630 73050 73100 3057 2772 76050 76100 3213 2913 79050 79100 3369 3054 70100 70150 2904 2632 73100 73150 3060 2774 76100 76150 3216 2915 79100 79150 3372 3057 70150 70200 2907 2635 73150 73200 3063 2776 76150 76200 3219 2918 79150 79200 3375 3059 70200 70250 2909 2637 73200 73250 3065 2779 76200 76250 3221 2920 79200 79250 3377 3062 70250 70300 2912 2640 73250 73300 3068 2781 76250 76300 3224 2922 79250 79300 3380 3064 70300 70350 2914 2642 73300 73350 3070 2783 76300 76350 3226 2925 79300 79350 3382 3066 70350 70400 2917 2644 73350 73400 3073 2786 76350 76400 3229 2927 79350 79400 3385 3069 70400 70450 2920 2647 73400 73450 3076 2788 76400 76450 3232 2930 79400 79450 3388 3071 70450 70500 2922 2649 73450 73500 3078 2790 76450 76500 3234 2932 79450 79500 3390 3073 70500 70550 2925 2651 73500 73550 3081 2793 76500 76550 3237 2934 79500 79550 3393 3076 70550 70600 2927 2654 73550 73600 3083 2795 76550 76600 3239 2937 79550 79600 3395 3078 70600 70650 2930 2656 73600 73650 3086 2798 76600 76650 3242 2939 79600 79650 3398 3080 70650 70700 2933 2658 73650 73700 3089 2800 76650 76700 3245 2941 79650 79700 3401 3083 70700 70750 2935 2661 73700 73750 3091 2802 76700 76750 3247 2944 79700 79750 3403 3085 70750 70800 2938 2663 73750 73800 3094 2805 76750 76800 3250 2946 79750 79800 3406 3087 70800 70850 2940 2665 73800 73850 3096 2807 76800 76850 3252 2948 79800 79850 3408 3090 70850 70900 2943 2668 73850 73900 3099 2809 76850 76900 3255 2951 79850 79900 3411 3092 70900 70950 2946 2670 73900 73950 3102 2812 76900 76950 3258 2953 79900 79950 3414 3095 70950 71000 2948 2673 73950 74000 3104 2814 76950 77000 3260 2955 79950 80000 3416 3097

OHIO TAX TABLES FOR 1998 ONLY 29

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$80000 $82000 $84000 $86000

$80000 $80050 $ 3419 $ 3099 $82000 $82050 $ 3538 $ 3207 $84000 $84050 $ 3657 $ 3315 $86000 $86050 $ 3776 $ 3423 80050 80100 3422 3102 82050 82100 3541 3210 84050 84100 3660 3318 86050 86100 3779 3425 80100 80150 3425 3105 82100 82150 3544 3213 84100 84150 3663 3320 86100 86150 3782 3428 80150 80200 3428 3108 82150 82200 3547 3215 84150 84200 3666 3323 86150 86200 3785 3431 80200 80250 3431 3110 82200 82250 3550 3218 84200 84250 3669 3326 86200 86250 3788 3434 80250 80300 3434 3113 82250 82300 3553 3221 84250 84300 3672 3328 86250 86300 3791 3436 80300 80350 3437 3116 82300 82350 3556 3223 84300 84350 3675 3331 86300 86350 3793 3439 80350 80400 3440 3118 82350 82400 3559 3226 84350 84400 3678 3334 86350 86400 3796 3442 80400 80450 3443 3121 82400 82450 3562 3229 84400 84450 3681 3337 86400 86450 3799 3444 80450 80500 3446 3124 82450 82500 3565 3231 84450 84500 3684 3339 86450 86500 3802 3447 80500 80550 3449 3126 82500 82550 3568 3234 84500 84550 3687 3342 86500 86550 3805 3450 80550 80600 3452 3129 82550 82600 3571 3237 84550 84600 3689 3345 86550 86600 3808 3452 80600 80650 3455 3132 82600 82650 3574 3240 84600 84650 3692 3347 86600 86650 3811 3455 80650 80700 3458 3134 82650 82700 3577 3242 84650 84700 3695 3350 86650 86700 3814 3458 80700 80750 3461 3137 82700 82750 3580 3245 84700 84750 3698 3353 86700 86750 3817 3460 80750 80800 3464 3140 82750 82800 3583 3248 84750 84800 3701 3355 86750 86800 3820 3463 80800 80850 3467 3143 82800 82850 3585 3250 84800 84850 3704 3358 86800 86850 3823 3466 80850 80900 3470 3145 82850 82900 3588 3253 84850 84900 3707 3361 86850 86900 3826 3469 80900 80950 3473 3148 82900 82950 3591 3256 84900 84950 3710 3363 86900 86950 3829 3471 80950 81000 3476 3151 82950 83000 3594 3258 84950 85000 3713 3366 86950 87000 3832 3474

$81000 $83000 $85000 $87000

$81000 $81050 $ 3479 $ 3153 $83000 $83050 $ 3597 $ 3261 $85000 $85050 $ 3716 $ 3369 $87000 $87050 $ 3835 $ 3477 81050 81100 3481 3156 83050 83100 3600 3264 85050 85100 3719 3372 87050 87100 3838 3479 81100 81150 3484 3159 83100 83150 3603 3266 85100 85150 3722 3374 87100 87150 3841 3482 81150 81200 3487 3161 83150 83200 3606 3269 85150 85200 3725 3377 87150 87200 3844 3485 81200 81250 3490 3164 83200 83250 3609 3272 85200 85250 3728 3380 87200 87250 3847 3487 81250 81300 3493 3167 83250 83300 3612 3275 85250 85300 3731 3382 87250 87300 3850 3490 81300 81350 3496 3169 83300 83350 3615 3277 85300 85350 3734 3385 87300 87350 3853 3493 81350 81400 3499 3172 83350 83400 3618 3280 85350 85400 3737 3388 87350 87400 3856 3495 81400 81450 3502 3175 83400 83450 3621 3283 85400 85450 3740 3390 87400 87450 3859 3498 81450 81500 3505 3178 83450 83500 3624 3285 85450 85500 3743 3393 87450 87500 3862 3501 81500 81550 3508 3180 83500 83550 3627 3288 85500 85550 3746 3396 87500 87550 3865 3504 81550 81600 3511 3183 83550 83600 3630 3291 85550 85600 3749 3398 87550 87600 3868 3506 81600 81650 3514 3186 83600 83650 3633 3293 85600 85650 3752 3401 87600 87650 3871 3509 81650 81700 3517 3188 83650 83700 3636 3296 85650 85700 3755 3404 87650 87700 3874 3512 81700 81750 3520 3191 83700 83750 3639 3299 85700 85750 3758 3407 87700 87750 3877 3514 81750 81800 3523 3194 83750 83800 3642 3301 85750 85800 3761 3409 87750 87800 3880 3517 81800 81850 3526 3196 83800 83850 3645 3304 85800 85850 3764 3412 87800 87850 3883 3520 81850 81900 3529 3199 83850 83900 3648 3307 85850 85900 3767 3415 87850 87900 3886 3522 81900 81950 3532 3202 83900 83950 3651 3310 85900 85950 3770 3417 87900 87950 3889 3525 81950 82000 3535 3205 83950 84000 3654 3312 85950 86000 3773 3420 87950 88000 3892 3528

OHIO TAX TABLES FOR 1998 ONLY 30

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$88000 $91000 $94000 $97000

$88000 $88050 $ 3895 $ 3530 $91000 $91050 $ 4073 $ 3692 $94000 $94050 $ 4251 $ 3854 $97000 $97050 $ 4429 $ 4015 88050 88100 3897 3533 91050 91100 4076 3695 94050 94100 4254 3856 97050 97100 4432 4018 88100 88150 3900 3536 91100 91150 4079 3698 94100 94150 4257 3859 97100 97150 4435 4021 88150 88200 3903 3539 91150 91200 4082 3700 94150 94200 4260 3862 97150 97200 4438 4023 88200 88250 3906 3541 91200 91250 4085 3703 94200 94250 4263 3865 97200 97250 4441 4026 88250 88300 3909 3544 91250 91300 4088 3706 94250 94300 4266 3867 97250 97300 4444 4029 88300 88350 3912 3547 91300 91350 4091 3708 94300 94350 4269 3870 97300 97350 4447 4032 88350 88400 3915 3549 91350 91400 4094 3711 94350 94400 4272 3873 97350 97400 4450 4034 88400 88450 3918 3552 91400 91450 4097 3714 94400 94450 4275 3875 97400 97450 4453 4037 88450 88500 3921 3555 91450 91500 4100 3716 94450 94500 4278 3878 97450 97500 4456 4040 88500 88550 3924 3557 91500 91550 4103 3719 94500 94550 4281 3881 97500 97550 4459 4042 88550 88600 3927 3560 91550 91600 4106 3722 94550 94600 4284 3883 97550 97600 4462 4045 88600 88650 3930 3563 91600 91650 4108 3724 94600 94650 4287 3886 97600 97650 4465 4048 88650 88700 3933 3566 91650 91700 4111 3727 94650 94700 4290 3889 97650 97700 4468 4050 88700 88750 3936 3568 91700 91750 4114 3730 94700 94750 4293 3891 97700 97750 4471 4053 88750 88800 3939 3571 91750 91800 4117 3733 94750 94800 4296 3894 97750 97800 4474 4056 88800 88850 3942 3574 91800 91850 4120 3735 94800 94850 4299 3897 97800 97850 4477 4059 88850 88900 3945 3576 91850 91900 4123 3738 94850 94900 4302 3900 97850 97900 4480 4061 88900 88950 3948 3579 91900 91950 4126 3741 94900 94950 4305 3902 97900 97950 4483 4064 88950 89000 3951 3582 91950 92000 4129 3743 94950 95000 4308 3905 97950 98000 4486 4067

$89000 $92000 $95000 $98000

$89000 $89050 $ 3954 $ 3584 $92000 $92050 $ 4132 $ 3746 $95000 $95050 $ 4311 $ 3908 $98000 $98050 $ 4489 $ 4069 89050 89100 3957 3587 92050 92100 4135 3749 95050 95100 4314 3910 98050 98100 4492 4072 89100 89150 3960 3590 92100 92150 4138 3751 95100 95150 4316 3913 98100 98150 4495 4075 89150 89200 3963 3592 92150 92200 4141 3754 95150 95200 4319 3916 98150 98200 4498 4077 89200 89250 3966 3595 92200 92250 4144 3757 95200 95250 4322 3918 98200 98250 4501 4080 89250 89300 3969 3598 92250 92300 4147 3759 95250 95300 4325 3921 98250 98300 4504 4083 89300 89350 3972 3601 92300 92350 4150 3762 95300 95350 4328 3924 98300 98350 4507 4085 89350 89400 3975 3603 92350 92400 4153 3765 95350 95400 4331 3927 98350 98400 4510 4088 89400 89450 3978 3606 92400 92450 4156 3768 95400 95450 4334 3929 98400 98450 4513 4091 89450 89500 3981 3609 92450 92500 4159 3770 95450 95500 4337 3932 98450 98500 4516 4094 89500 89550 3984 3611 92500 92550 4162 3773 95500 95550 4340 3935 98500 98550 4519 4096 89550 89600 3987 3614 92550 92600 4165 3776 95550 95600 4343 3937 98550 98600 4522 4099 89600 89650 3990 3617 92600 92650 4168 3778 95600 95650 4346 3940 98600 98650 4524 4102 89650 89700 3993 3619 92650 92700 4171 3781 95650 95700 4349 3943 98650 98700 4527 4104 89700 89750 3996 3622 92700 92750 4174 3784 95700 95750 4352 3945 98700 98750 4530 4107 89750 89800 3999 3625 92750 92800 4177 3786 95750 95800 4355 3948 98750 98800 4533 4110 89800 89850 4001 3627 92800 92850 4180 3789 95800 95850 4358 3951 98800 98850 4536 4112 89850 89900 4004 3630 92850 92900 4183 3792 95850 95900 4361 3953 98850 98900 4539 4115 89900 89950 4007 3633 92900 92950 4186 3794 95900 95950 4364 3956 98900 98950 4542 4118 89950 90000 4010 3636 92950 93000 4189 3797 95950 96000 4367 3959 98950 99000 4545 4120

$90000 $93000 $96000 $99000

$90000 $90050 $ 4013 $ 3638 $93000 $93050 $ 4192 $ 3800 $96000 $96050 $ 4370 $ 3962 $99000 $99050 $ 4548 $ 4123 90050 90100 4016 3641 93050 93100 4195 3803 96050 96100 4373 3964 99050 99100 4551 4126 90100 90150 4019 3644 93100 93150 4198 3805 96100 96150 4376 3967 99100 99150 4554 4129 90150 90200 4022 3646 93150 93200 4201 3808 96150 96200 4379 3970 99150 99200 4557 4131 90200 90250 4025 3649 93200 93250 4204 3811 96200 96250 4382 3972 99200 99250 4560 4134 90250 90300 4028 3652 93250 93300 4207 3813 96250 96300 4385 3975 99250 99300 4563 4137 90300 90350 4031 3654 93300 93350 4210 3816 96300 96350 4388 3978 99300 99350 4566 4139 90350 90400 4034 3657 93350 93400 4212 3819 96350 96400 4391 3980 99350 99400 4569 4142 90400 90450 4037 3660 93400 93450 4215 3821 96400 96450 4394 3983 99400 99450 4572 4145 90450 90500 4040 3662 93450 93500 4218 3824 96450 96500 4397 3986 99450 99500 4575 4147 90500 90550 4043 3665 93500 93550 4221 3827 96500 96550 4400 3988 99500 99550 4578 4150 90550 90600 4046 3668 93550 93600 4224 3830 96550 96600 4403 3991 99550 99600 4581 4153 90600 90650 4049 3671 93600 93650 4227 3832 96600 96650 4406 3994 99600 99650 4584 4155 90650 90700 4052 3673 93650 93700 4230 3835 96650 96700 4409 3997 99650 99700 4587 4158 90700 90750 4055 3676 93700 93750 4233 3838 96700 96750 4412 3999 99700 99750 4590 4161 90750 90800 4058 3679 93750 93800 4236 3840 96750 96800 4415 4002 99750 99800 4593 4164 90800 90850 4061 3681 93800 93850 4239 3843 96800 96850 4418 4005 99800 99850 4596 4166 90850 90900 4064 3684 93850 93900 4242 3846 96850 96900 4420 4007 99850 99900 4599 4169 90900 90950 4067 3687 93900 93950 4245 3848 96900 96950 4423 4010 99900 99950 4602 4172 90950 91000 4070 3689 93950 94000 4248 3851 96950 97000 4426 4013 99950 100000 4605 4174

OHIO TAX TABLES FOR 1998 ONLY 31

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that surplus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax and tax rate before and after reduction The crossed-out part of the table shows the tax and tax rate before reduction The amount shown in the shaded area is the tax and tax rate after reduction

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

1998 IT-1040EZ AND IT-1040 TAX TABLE NO 2

Taxpayers with Ohio taxable income of $100000 or more must use this table

Ohio taxable income (line 5 of Form IT-1040EZ or line 5 of Form IT-1040)

$0mdash 5000 $5000mdash 10000

$10000mdash 15000 $15000mdash 20000 $20000mdash 40000 $40000mdash 80000 $80000mdash 100000

$100000mdash 200000 over 200000

Ohio tax rate before reduction DO NOT USE

743 of Ohio taxable income

$ 3715 plus 1486 of excess over $ 5000

$ 11145 plus 2972 of excess over $ 10000

$ 26065 plus 3715 of excess over $ 15000

$ 44580 plus 4457 of excess over $ 20000

$ 133720 plus 5201 of excess over $ 40000

$ 341760 plus 5943 of excess over $ 80000

$ 460620 plus 69 of excess over $ 100000

$ 1150620 plus 75 of excess over $ 200000

1998 Ohio tax rate after reduction

673 of Ohio taxable income

$ 3365 plus 1347 of excess over $ 5000

$ 10100 plus 2694 of excess over $ 10000

$ 23570 plus 3368 of excess over $ 15000

$ 40410 plus 4040 of excess over $ 20000

$ 121210 plus 4715 of excess over $ 40000

$ 309810 plus 5388 of excess over $ 80000

$ 417570 plus 6255 of excess over $ 100000

$ 1043070 plus 6799 of excess over $ 200000

32

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 1998 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 your county board ofnumbers elections

ADAMS COUNTY Adams CountyOhio Valley Local SD 0101

ALLEN COUNTY 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 Ashland City SD 0301 Hillsdale Local SD 0302

Loudonville-Perrysville Ex Vil SD 0303 Mapleton Local SD 0304

ASHTABULA COUNTY 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 Alexander Local SD 0501 Athens City SD 0502 Federal Hocking Local SD 0503 Nelsonville-York City SD 0504 Trimble Local SD 0505

AUGLAIZE COUNTY 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 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 Eastern Local SD 0801 Fayetteville-Perry Local SD 0802 Georgetown Ex Vil SD 0803 Ripley Union Lewis Huntington Local SD 0804 Western Brown Local SD 0805

BUTLER COUNTY Edgewood City SD 0901 Fairfield City SD 0902 Hamilton City SD 0903 Lakota Local SD 0904

Madison Local SD 0905 MiddletownMonroe City SD 0906

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

CARROLL COUNTY Brown Local SD 1001 Carrollton Ex Vil SD 1002

CHAMPAIGN COUNTY 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 Mad River-Green Local SD 1201 Northeastern Local SD 1203 Northwestern Local SD 1204

Southeastern Local SD 1205 Springfield City SD 1206 Clark-Shawnee Local SD 1207 Tecumseh Local SD 1202

CLERMONT COUNTY 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 Blanchester Local SD 1401 Clinton-Massie Local SD 1402 East Clinton Local SD 1403 Wilmington City SD 1404

COLUMBIANA COUNTY 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 Coshocton City SD 1601 Ridgewood Local SD 1602 River View Local SD 1603

CRAWFORD COUNTY 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 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 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 Ayersville Local SD 2001

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

Northeastern Local SD 2005

DELAWARE COUNTY Big Walnut Local SD 2101 Buckeye Valley Local SD 2102

Delaware City SD 2103 Olentangy Local SD 2104

ERIE COUNTY 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 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 Miami Trace Local SD 2401 Washington Court House City SD 2402

FRANKLIN COUNTY 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 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

School district income tax in effect for 1998

33

GALLIA COUNTY Gallia County Local SD 2701 Gallipolis City SD 2702

GEAUGA COUNTY 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 Beavercreek City SD 2901

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

Sugarcreek Local SD 2905 Xenia City SD2906

Yellow Springs Ex Vil SD 2907

GUERNSEY COUNTY Cambridge City SD3001 East Guernsey Local SD3002 Rolling Hills Local SD 3003

HAMILTON COUNTY Cincinnati City SD3101 Deer Park Community City SD3102 Finneytown Local SD 3103 Forest Hills Local SD 3104 Indian Hill Ex Vil SD 3106 Lockland City SD 3107 Loveland City SD 3108 Madeira City SD 3109 Mariemont City SD3110 Mount Healthy City SD3111 North College Hill City SD 3112 Northwest Local SD 3113 Norwood City SD 3114 Oak Hills Local SD3115 Princeton City SD 3116 Reading Community City SD3117 Southwest Local SD 3118 St Bernard-Elmwood Place City SD 3119 Sycamore Community City SD 3120 Three Rivers Local SD 3121 Winton Woods City SD3105

Wyoming City SD 3122

HANCOCK COUNTY Arcadia Local SD 3201

Arlington Local SD3202 Cory-Rawson Local SD3203

Findlay City SD 3204 Liberty-Benton Local SD 3205 McComb Local SD 3206

Van Buren Local SD3207 Vanlue Local SD3208

HARDIN COUNTY Ada Ex Vil SD3301 Hardin Northern Local SD 3302 Kenton City SD3303 Ridgemont Local SD 3304

Riverdale Local SD3305 Upper Scioto Valley Local SD 3306

HARRISON COUNTY Conotton Valley Union Local SD 3401 Harrison Hills City SD 3402

HENRY COUNTY Holgate Local SD 3501 Liberty Center Local SD3502

Napoleon Area City SD3503 Patrick Henry Local SD3504

HIGHLAND COUNTY Bright Local SD3601 Fairfield Local SD 3602 Greenfield Ex Vil SD 3603

Hillsboro City SD 3604 Lynchburg-Clay Local SD3605

HOCKING COUNTY Logan-Hocking Local SD3701

HOLMES COUNTY East Holmes Local SD3801 West Holmes Local SD 3802

HURON COUNTY Bellevue City SD 3901 Monroeville Local SD 3902

New London Local SD 3903 Norwalk City SD 3904 South Central Local SD3905 Western Reserve Local SD3906

Willard City SD 3907

JACKSON COUNTY Jackson City SD4001 Oak Hill Union Local SD 4002 Wellston City SD4003

JEFFERSON COUNTY Buckeye Local SD 4101 Edison Local SD 4102 Indian Creek Local SD 4103 Steubenville City SD 4104 Toronto City SD 4105

KNOX COUNTY Centerburg Local SD 4201 Danville Local SD 4202

East Knox Local SD 4203 Fredericktown Local SD4204 Mount Vernon City SD4205 LAKE COUNTY Fairport Harbor Ex Vil SD 4301 Kirtland Local SD4302 Madison Local SD 4303 Mentor Ex Vil SD4304 Painesville City Local SD4305 Painesville Township Local SD 4306 Perry Local SD 4307 Wickliffe City SD 4308 Willoughby-Eastlake City SD 4309

LAWRENCE COUNTY Chesapeake Union Ex Vil SD 4401 Dawson-Bryant Local SD4402 Fairland Local SD4403 Ironton City SD4404 Rock Hill Local SD 4405 South Point Local SD 4406 Symmes Valley Local SD4407

LICKING COUNTY Granville Ex Vil SD 4501 Heath City SD4502 Johnstown-Monroe Local SD 4503 Lakewood Local SD 4504 Licking Heights Local SD 4505

Licking Valley Local SD4506 Newark City SD 4507

North Fork Local SD 4508 Northridge Local SD 4509 Southwest Licking Local SD4510

LOGAN COUNTY Bellefontaine City SD4601 Benjamin Logan Local SD 4602 Indian Lake Local SD4603

Riverside Local SD4604

LORAIN COUNTY Amherst Ex Vil SD4701 Avon Lake City SD 4702 Avon Local SD 4703 Clearview Local SD4704 Columbia Local SD 4705 Elyria City SD4706 Firelands Local SD 4707 Keystone Local SD 4708 Lorain City SD4709 Midview Local SD4710 North Ridgeville City SD 4711

Oberlin City SD 4712 Sheffield-Sheffield Lake City SD4713

Wellington Ex Vil SD4715

LUCAS COUNTY Anthony Wayne Local SD4801 Maumee City SD 4802 Oregon City SD 4803 Ottawa Hills Local SD4804 Springfield Local SD 4805 Sylvania City SD 4806 Toledo City SD 4807 Washington Local SD4808

School district income tax in effect for 1998

MADISON COUNTY Jefferson Local SD 4901

Jonathan Alder Local SD4902 London City SD4903 Madison-Plains Local SD 4904

MAHONING COUNTY Austintown Local SD 5001 Boardman Local SD 5002 Campbell City SD5003 Canfield Local SD 5004 Jackson-Milton Local SD 5005 Lowellville Local SD5006 Poland Local SD 5007 Sebring Local SD5008 South Range Local SD 5009 Springfield Local SD 5010 Struthers City SD5011 West Branch Local SD 5012 Western Reserve Local SD5013 Youngstown City SD5014

MARION COUNTY Elgin Local SD 5101 Marion City SD5102 Pleasant Local SD5103 Ridgedale Local SD5104 River Valley Local SD 5105

MEDINA COUNTY Black River Local SD5201 Brunswick City SD 5202 Buckeye Local SD 5203 Cloverleaf Local SD 5204 Highland Local SD 5205 Medina City SD 5206 Wadsworth City SD5207

MEIGS COUNTY Eastern Local SD 5301 Meigs Local SD 5302 Southern Local SD5303

MERCER COUNTY Celina City SD5401 Coldwater Ex Vil SD5402 Fort Recovery Local SD 5406

Marion Local SD 5403 Parkway Local SD 5405

St Henry Consolidated Local SD 5407

MIAMI COUNTY Bethel Local SD5501

Bradford Ex Vil SD 5502 Covington Ex Vil SD5503 Miami East Local SD 5504

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

Tipp City Ex Vil SD 5508 Troy City SD5509

MONROE COUNTY Switzerland of Ohio Local SD 5601

MONTGOMERY COUNTY Brookville Local SD 5701 Centerville City SD5702 Dayton City SD5703 Huber Heights City SD5715 Jefferson Township Local SD 5704 Kettering City SD 5705 Mad River Local SD5706 Miamisburg City SD5707

New Lebanon Local SD 5708 Northmont City SD5709 Northridge Local SD5710 Oakwood City SD5711 Trotwood-Madison City SD 5712

Valley View Local SD5713 Vandalia-Butler City SD5714 West Carrollton City SD5716

MORGAN COUNTY Morgan Local SD 5801

MORROW COUNTY Cardington-Lincoln Local SD 5901

Highland Local SD 5902 Mount Gilead Ex Vil SD 5903 Northmor Local SD 5904

34

MUSKINGUM COUNTY East Muskingum Local SD6001 Franklin Local SD6002 Maysville Local SD 6003 Tri-Valley Local SD 6004 West Muskingum Local SD 6005 Zanesville City SD6006

NOBLE COUNTY Caldwell Ex Vil SD 6101 Noble Local SD 6102

OTTAWA COUNTY Benton-Carroll-Salem Local SD6201 Danbury Local SD 6202 Genoa Area Local SD6203 Middle Bass Local SD6204 North Bass Local SD 6205 Port Clinton City SD6206 Put-In-Bay Local SD 6207

PAULDING COUNTY Antwerp Local SD 6301 Paulding Ex Vil SD 6302 Wayne Trace Local SD6303

PERRY COUNTY Crooksville Ex Vil SD6401 New Lexington City SD 6402 Northern Local SD6403 Southern Local SD6404

PICKAWAY COUNTY Circleville City SD 6501 Logan Elm Local SD 6502

Teays Valley Local SD6503 Westfall Local SD6504

PIKE COUNTY Eastern Local SD 6601 Scioto Valley Local SD 6602 Waverly City SD6603 Western Local SD6604

PORTAGE COUNTY Aurora City SD 6701 Crestwood Local SD6702 Field Local SD6703 James A Garfield Local SD 6704 Kent City SD6705 Ravenna City SD 6706 Rootstown Local SD6707 Southeast Local SD6708 Streetsboro City SD 6709 Waterloo Local SD 6710 Windham Ex Vil SD6711

PREBLE COUNTY College Corner Local SD 6801

National Trail Local SD 6802 Eaton City SD 6803 Preble Shawnee Local SD 6804

Twin Valley Community Local SD6805 Tri-County North Local SD6806

PUTNAM COUNTY Columbus Grove Local SD6901 Continental Local SD 6902

Jennings Local SD 6903 Kalida Local SD 6904

Leipsic Local SD 6905 Miller City-New Cleveland Local SD 6906 Ottawa-Glandorf Local SD6907

Ottoville Local SD6908 Pandora-Gilboa Local SD6909

RICHLAND COUNTY Clear Fork Valley Local SD 7001 Crestview Local SD7002 Lexington Local SD7003 Lucas Local SD7004 Madison Local SD 7005 Mansfield City SD 7006 Ontario Local SD7009

Plymouth Local SD7007 Shelby City SD 7008

ROSS COUNTY Adena Local SD7101 Chillicothe City SD7102 Huntington Local SD7103 Paint Valley Local SD 7104

Scioto Valley Local SD 7105 Union-Scioto Local SD7106 Zane Trace Local SD 7107

SANDUSKY COUNTY Clyde-Green Springs Ex Vil SD7201

Fremont City SD7202 Gibsonburg Ex Vil SD7203 Lakota Local SD 7204 Woodmore Local SD 7205

SCIOTO COUNTY Bloom-Vernon Local SD7301 Clay Local SD7302 Green Local SD 7303 Minford Local SD7304 New Boston Local SD 7305 Northwest Local SD 7306 Portsmouth City SD7307 Valley Local SD 7308 Washington-Nile Local SD7309 Wheelersburg Local SD7310

SENECA COUNTY Bettsville Local SD7401

Fostoria City SD 7402 Hopewell-Loudon Local SD7403

New Riegel Local SD 7404 Old Fort Local SD 7405 Seneca East Local SD7406 Tiffin City SD 7407

SHELBY COUNTY Anna Local SD 7501

Botkins Local SD7502 Fairlawn Local SD7503 Fort Loramie Local SD7504 Hardin-Houston Local SD 7505

Jackson Center Local SD7506 Russia Local SD 7507

Sidney City SD 7508

STARK COUNTY Alliance City SD7601 Canton City SD7602 Canton Local SD7603 Fairless Local SD7604 Jackson Local SD 7605 Lake Local SD 7606 Louisville City SD 7607 Marlington Local SD 7608

Massillon City SD7609 Minerva Local SD7610 North Canton City SD 7611 Northwest Local SD 7612 Osnaburg Local SD7613 Perry Local SD 7614 Plain Local SD7615 Sandy Valley Local SD 7616 Tuslaw Local SD 7617

SUMMIT COUNTY Akron City SD 7701 Barberton City SD 7702 Copley-Fairlawn City SD 7703 Coventry Local SD 7704 Cuyahoga Falls City SD 7705 Green Local SD 7707 Hudson Local SD7708 Manchester Local SD 7706 Mogadore Local SD7709 Nordonia Hills City SD 7710 Norton City SD 7711 Revere Local SD7712 Springfield Local SD 7713 Stow-Munroe Falls City SD 7714 Tallmadge City SD 7715 Twinsburg City SD 7716 Woodridge Local SD 7717

TRUMBULL COUNTY Bloomfield-Mespo Local SD7801 Bristol Local SD 7802 Brookfield Local SD7803 Champion Local SD 7804 Girard City SD7807 Howland Local SD 7808 Hubbard Ex Vil SD7809 Joseph Badger Local SD7810 LaBrae Local SD 7811 Lakeview Local SD 7812 Liberty Local SD 7813

School district income tax in effect for 1998

Lordstown Local SD7814 Maplewood Local SD 7815 Mathews Local SD 7806 McDonald Local SD 7816 Newton Falls Ex Vil SD 7817 Niles City SD7818 Southington Local SD7819 Warren City SD 7820 Weathersfield Local SD7821

TUSCARAWAS COUNTY Claymont City SD7901 Dover City SD 7902 Garaway Local SD7903 Indian Valley Local SD 7904 Newcomerstown Ex Vil SD 7905 New Philadelphia City SD7906 Strasburg-Franklin Local SD7907 Tuscarawas Valley Local SD 7908

UNION COUNTY Fairbanks Local SD 8001

Marysville Ex Vil SD 8002 North Union Local SD8003

VAN WERT COUNTY Crestview Local SD8101 Lincolnview Local SD8102 Van Wert City SD8104

VINTON COUNTY Vinton County Local SD 8201

WARREN COUNTY Carlisle Local SD8301 Franklin City SD8304 Kings Local SD8303 Lebanon City SD 8305 Little Miami Local SD8306 Mason City SD 8307 Springboro Community City SD 8302 Wayne Local SD8308

WASHINGTON COUNTY Belpre City SD8401 Fort Frye Local SD 8402 Frontier Local SD 8403 Marietta City SD8404 Warren Local SD 8405 Wolf Creek Local SD 8406

WAYNE COUNTY Chippewa Local SD8501 Dalton Local SD 8502 Green Local SD 8503 North Central Local SD8504

Northwestern Local SD 8505 Orrville City SD8506 Rittman Ex Vil SD8507 Southeast Local SD8508 Triway Local SD8509 Wooster City SD8510

WILLIAMS COUNTY Bryan City SD8601

Edgerton Local SD 8602 Edon-Northwest Local SD8603 Millcreek-West Unity Local SD8604 Montpelier Ex Vil SD8605 North Central Local SD8606

Stryker Local SD 8607

WOOD COUNTY Bowling Green City SD8701

Eastwood Local SD 8702 Elmwood Local SD8703

Lake Local SD 8704 North Baltimore Local SD8705 Northwood Local SD8706 Otsego Local SD8707

Perrysburg Ex Vil SD 8708 Rossford Ex Vil SD 8709

WYANDOT COUNTY Carey Ex Vil SD 8801

Mohawk Local SD8802 Upper Sandusky Ex Vil SD8803

35

To Determine the School District of Residence

COUNTY BOARD OF ELECTIONS

Adams 937-544-2633 Allen 419-223-8530 Ashland 419-282-4224 Ashtabula 440-576-6915

Athens 740-592-3201 Auglaize 419-738-9231 Belmont 740-676-1025 Brown 937-378-3008

Butler 513-887-3700 Carroll 330-627-2610 Champaign 937-652-1369 Clark 937-328-2491 2492 2604

Clermont 513-732-7275 Clinton 937-382-3537 Columbiana 330-424-1448 Coshocton 740-622-1117

Crawford 419-562-8721 Cuyahoga 216-443-3200 Darke 937-548-1835 Defiance 419-782-2906 8543

Delaware 740-368-1780 Erie 419-627-7601 Fairfield 740-687-7000 Fayette 740-335-1190

Franklin 614-462-3100 Fulton 419-335-6841 Gallia 740-446-1600 Geauga 440-285-2222 ext 5930

Greene 937-376-7470 Guernsey 740-432-2680 Hamilton 513-632-7031 Hancock 419-422-3245

Hardin 419-674-2211 Harrison 740-942-8866 Henry 419-592-7956 Highland 937-393-9961

Hocking 740-380-8683 Holmes 330-674-5921 Huron 419-668-8238 Jackson 740-286-2905

Jefferson 740-283-8522 Knox 740-397-2188 Lake 440-350-2700 Lawrence 740-532-0444

Call the County Board of Elections

COUNTY

Licking Logan Lorain Lucas

Madison Mahoning Marion Medina

Meigs Mercer Miami Monroe

Montgomery Morgan Morrow Muskingum

Noble Ottawa Paulding Perry

Pickaway Pike Portage Preble

Putnam Richland Ross Sandusky

Scioto Seneca Shelby Stark

Summit Trumbull Tuscarawas Union

Van Wert Vinton Warren Washington

Wayne Williams Wood Wyandot

BOARD OF ELECTIONS

740-349-8683 937-599-7255 440-244-3186 440-322-8228 419-213-4001

740-852-9424 330-783-2474 740-387-9631 330-722-9278

740-992-2697 419-586-2215 937-332-6926 740-472-0929

937-225-5656 740-962-3116 419-946-4026 740-455-7120

740-732-2057 419-734-6880 419-399-8230 740-342-2134

740-474-1100 8077 740-947-4512 2039 330-297-3511 937-456-8117

419-523-3343 419-774-5530 740-775-2350 419-334-6180

740-353-4178 419-447-4424 937-498-7207 330-438-8683

330-643-5200 330-369-4050 330-343-8819 937-642-2836

419-238-4192 740-596-5855 513-695-1358 740-374-6828

330-287-5480 419-636-1854 419-354-9120 419-294-1226

36 70998

n

n

I I I

I I I I

I I I I I I

I I I I I I I I

I I I

I I I I

I I I I

I I I I I

1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 i i 1 1 1

- 111111111111

IT-10 OHIO Information Notice 1998 For the year January 1-December 31 1998 or other taxable year beginning ________________________ 1998 and ending ________________________ 19_____

TY

PE

OR

PR

INT

TY

PE O

R P

RIN

T

Your first name Initial Last name Your social security number Filing Statusmdashcheck only one

n Single Notice

n Joint Notice

If a joint notice spousersquos first name Initial Last name Spousersquos social security number

Home address (number and street) PLACE LABEL HERE Apt No Ohio county

City town or post office state and ZIP code Ohio Public School District Number

s

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 7

I AM NOT REQUIRED TO FILE A 1998 OHIO INCOME TAX RETURN BECAUSE

1 I MOVED OUT OF THE STATE OF OHIO IN 1997 AND HAD NO INCOME IN OHIO DURING 1998

I MOVED TO ______________________________ DATE MOVED ______________________________

2 IN 1998 I WAS A RESIDENT OF ONE OF THE FOLLOWING STATES (CIRCLE STATE) KENTUCKY INDIANA WEST VIRGINIA MICHIGAN OR PENNSYLVANIA AND I 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 WE MAY ASK YOU LATER ON 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 1998

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)

OHIO IT-40P 1998PINCOME TAX PAYMENT VOUCHER Please use UPPER CASE letters to print the first three letters of

Taxpayerrsquos last name Spousersquos last name Your first name Initial Last name

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

(if joint filing)

Your Social Security Number

Spousersquos Number

(if joint filing)

Dollars Cents Return this voucher with check or money order payable to TREASURER OF STATE OF OHIO and mail to AMOUNT OF OHIO DEPrsquoT OF TAXATION PO BOX 182131 COLUMBUS OHIO 43218-2131 PAYMENT

s $

37

HOW TO GET OHIO TAX INFORMATION Do you want information by telephone - FAST FAST (Fast Answers about State Taxes) is an auto-mated phone system where you can get the status of your 1998 refund or get answers to the 23 most fre-quently asked tax questions Recorded tax information will be available 24 hours a day seven days a week

How do I use FAST to get refund information You can check on the status of your 1998 Ohio Income Tax refund by calling toll free 1-800-282-1784 You will be required to provide your social security number and your refund amount We will then tell you if your refund has been processed and when you can expect your refund Refund information will occasionally not be available due to system maintenance Refund pro-cessing takes from six to eight weeks You are limited to one refund information call every three days

Do you want to access us on the Internet Visit the State of Ohio Internet Web Site at wwwstateohustax You can get answers to the 23 most frequently asked tax questions as well as tax forms Publications Information Releases Tax Rules and Statistics

Do you want to visit us in person The addresses for our district offices are found on page 39 of this booklet

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 to a tax question If you write be sure to include your social security number Our address is found on page 39 of this booklet

How do I use FAST to answer a tax question You can listen to answers for the following 23 most frequently asked questions by calling toll free 1-800-282-1780 A pre-recorded message will follow each

Forms Information bull Where can I pick up Ohio income tax forms bull How can I get a copy of my Ohio income tax return bull What should I do if I need a paper copy of my

Telefile return

Filing Requirements bull I moved into Ohio last year How do I file bull How can I get an extension of time to file my Ohio

income tax return bull Where do I send my Ohio income tax return bull I never received a W-2 form What do I do bull What should I do if I need to correct my Telefile

return bull What should I do if the IRS examined and changed

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

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

an Ohio return bull Can my children claim themselves on their Ohio

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

Refund Problems bull I moved since I filed my Ohio return How can I get

my refund bull My spouse passed away but my refund check has

both our names on it What should I do bull Irsquom due a refund Do I still need to file an Ohio

income tax return bull Irsquove either lost my refund check or it was stolen

What should I do

Payment Information bull Why was my Ohio withholding disallowed bull Should I file my Ohio income tax return even though

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

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

income taxes bull Can I pay my taxes with a credit card

Ohio School District Information bull How do I find out what school district I live in bull What do I do if my employer mistakenly withheld

Ohio school district income tax

38

ii11imi111 11111 11 11 111 1

0

TAXPAYER ASSISTANCE

By Internet STATE OF OHIO INTERNET WEBSITE

Tax Forms Instructions wwwstateohustax FAST Tax Questions

By Phone TOLL FREE TELEPHONE NUMBERS

Toll Free 24 Hour Refund Hotline 1-800-282-1784 Toll Free Form Requests 1-800-282-1782 Toll Free Tax Questions 1-800-282-1780

Walk-in Ohio Department of Taxation District Office Locations Walk-in services are available at all office locations Monday through Friday 800 am to 500 pm

AKRON DISTRICT OFFICE CINCINNATI DISTRICT OFFICE CLEVELAND DISTRICT OFFICE 161 South High Street 900 Dalton Avenue at West 8th Street 615 West Superior Avenue Suite 501 Cincinnati Ohio 45203-1171 Fifth Floor Room 570 Akron Ohio 44308-1600 Cleveland Ohio 44113-1891

COLUMBUS DISTRICT OFFICE DAYTON DISTRICT OFFICE LIMA DISTRICT OFFICE 1880 East Dublin-Granville Road Centre City Offices 1303 Bellefontaine Avenue Columbus Ohio 43229-3529 15 East Fourth Street Room 510 Lima Ohio 45804-3199

Dayton Ohio 45402-2162

TOLEDO DISTRICT OFFICE YOUNGSTOWN DISTRICT OFFICE ZANESVILLE DISTRICT OFFICE One Government Center Stambaugh Building 601 Underwood Street Suite 1400 44 Federal Plaza Central 300 Zanesville Ohio 43701-3786 Toledo Ohio 43604-2232 Youngstown Ohio 44503-1651

Written Ohio Department of Taxation Taxpayer Services Mailing address

Ohio Department of Taxation Taxpayer ServiceCentral Registration Division Taxpayer Services Response Section PO Box 182382 Columbus Ohio 43218-2382

For Deaf Hard of Hearing or Speech Impaired who use TTY or TDD only Please contact the Ohio Relay Service at 1-800-750-0750 and give the Communication Assistant the Ohio Department of Taxation telephone number that you wish to contact

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 loca-tions in your area call the Internal Revenue Service at 1-800-829-1040 If you received an Ohio andor Federal income tax pack-age in the mail take them with you when you go for help

The Ohio Department of Taxation is an Equal Opportunity Employer

39

OHIO Department of Taxation Columbus Ohio 43270

  • Untitled
    • 2
Page 18: Individual Income Tax · Individual Income Tax Forms and Instructions This booklet contains 2 copies of Form IT-1040, the standard Ohio income tax form AND Form IT-1040 EZ, the short

Self-employed Health Insurance Cost Worksheet

1 Enter the total amount you paid in 1998 for health insurance coverage for 1998 for you your spouse and dependents 1_______

2 a Enter your net profit and other earned income from your 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 27 of your Federal Form 1040 for the self-

employment tax deduction 2b_______ c Enter any amount you claimed on line 29

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 28 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 be able to deduct the amount of funds you deposit-ed into a medical savings account or the amount deposited by your employer on your behalf If filing a joint return your spouse may also be able to deduct hisher funds deposited into hisher medical savings account For 1998 the maximum amount of deposited funds you may be able to deduct is $3149 If filing a joint return each spouse may be able to deduct up to $3149 of deposited funds into hisher separate account for a maximum of $6298

Also any investment income or interest earned on the funds deposited into a medical savings account is deductible if the income is included in your Federal Adjusted Gross Income line 1 of your Ohio Form IT-1040

To determine if you are eligible for this deduction complete the medical savings account worksheet on this page

For further information please see the question ldquoWhat is a Medical Savings Account and what are the qualificationsrdquo on page 7 of this booklet

Example John and Mary Brown file a joint tax return for 1998 John contributed $2000 to his medical savings account while Mary contributed $5000 to hers Johnrsquos account earned $120 in interest and Maryrsquos earned $300 which were includ-ed in their Federal Adjusted Gross Income They would be entitled to a Medical Savings Account deduction of $5569 ($2000 for John and $3149 for Mary plus the interest income of $420)

Medical Savings Account Worksheet

1 Amount you contributed during 1998 but no more than $3149 ________

2 If joint return amount your spouse contributed during 1998 but no more than $3149 ________

3 Amount of Medical Savings Account earnings included in line 1 of your 1998 Ohio Form IT-1040 ________

4 Sub-total (add lines 1 2 and 3) ________ 5 1998 withdrawals from the account for

non-medical purposes (see note below) ________ 6 If line 5 is less than line 4 subtract line 5 from

line 4 and enter here and on line 42 of Schedule A of Form IT-1040 ________

7 If line 4 is less than line 5 subtract line 4 from line 5 and enter here and on line 29 of Schedule A of Form IT-1040 ________

Note If any prior year contribution exceeded the deductible limit for that year please contact the Ohio Department of Taxation to help you determine the amount you should enter on line 5 of this worksheet

Line 43 mdash Individual Development Account Program

You may deduct matching contributions to another personrsquos Individual Development Account when the account has been established by a County Department of Human Services This program was established for the purpose of providing match-ing funds for qualified program participants For further information about this program contact your local County Department of Human Services

Line 44 mdash Total Deductions

Enter the total of lines 31 through 43

Line 45 mdash Net Adjustments If line 30 is LARGER THAN line 44 subtract line 44 from line 30 and enter the amount on line 45 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 44 subtract line 30 from line 44 and enter the difference on line 45 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

18

0

0

Schedule BmdashCredits Line 46 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 47 mdash Senior Citizen Credit

You may claim a $50 credit if you were 65 years of age or older prior to January 1 1999 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

Line 48 mdash Lump Sum Distribution Credit

This credit is available only to individuals 65 years of age or older before January 1 1999 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

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 1999 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

If you take this credit you cannot take the $50 STOP Senior Citizenrsquos Credit on this yearrsquos return or any

future yearrsquos return

Line 49 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

If line 3 on the front of the Ohio Form IT-1040 is STOP $40000 or more yoursquore not entitled to this credit

1998 Child and Dependent Care Worksheet

A Enter the amount of Federal Child and Dependent Care Credit shown on your Federal Form 1040A line 26 or your Federal Form 1040 line 41 A$________

B If line 3 of your Ohio IT-1040 is less than $20000 enter 100 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 49 (schedule B) on the back of Form IT-1040 C$________

19

0

Line 50 mdash Lump Sum Retirement Income Credit

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 1998 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 page 39 of this booklet

Line 51 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

Such training qualifies for this credit only if you canSTOP 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

1998 Job Training Credit Worksheet

1 Enter the amount you paid during 1997 and 1998 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 51 Schedule B on the 1997 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 51 of Ohio Form IT-1040

Line 52 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 The max-imum credit is $50 (for single or married separate filers) and $100 (for married filing joint returns if both spouses made contributions of $50 or more) regardless of the amount of the contribution

You can claim the credit on the back of Form IT-1040 line 52

Line 53 mdash Total Credits Enter the total of lines 46 through 52 on line 53 and on line 7 on the front of the return

20

0

Schedule CmdashResident Credit Line 54

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 57 or 57a

Enter the portion of Ohio Adjusted Gross Income from line 3 that is subjected to tax 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

Do not include wages salaries tips or commissionsSTOP 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 55

Enter Ohio Adjusted Gross Income from line 3

Line 56 Divide 54 by line 55

Line 57 Multiply line 56 by the amount on line 12 on the front of the return Enter the amount on line 57

Line 57a Enter the amount of 1998 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 57b Enter the smaller of line 57 or line 57a 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 1998 income tax return below line 57b 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 58

Line 58 Enter the portion of Ohio Adjusted Gross Income from line 3 that was not earned or received in Ohio

Line 59

Enter Ohio Adjusted Gross Income from line 3

Line 60 Divide line 58 by line 59

Line 61 Multiply line 60 by the amount on line 12 on the front of the return Enter the amount on line 61 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 57b and 61 on line 13

21

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax least less is

than

Tax After Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

Up to $1000 $2000 $4000 $6000

$ 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 4 500 550 4 550 600 4 600 650 5 650 700 5 700 750 5 750 800 6 800 850 6 850 900 7 900 950 7 950 1000 7

$ 0 1 1 1 2 2 2 3 3 3 4 4 4 5 5 5 6 6 6 7

$ 2000 $ 2050 $ 15 $ 14 2050 2100 15 14 2100 2150 16 14 2150 2200 16 15 2200 2250 17 15 2250 2300 17 15 2300 2350 17 16 2350 2400 18 16 2400 2450 18 16 2450 2500 18 17 2500 2550 19 17 2550 2600 19 17 2600 2650 20 18 2650 2700 20 18 2700 2750 20 18 2750 2800 21 19 2800 2850 21 19 2850 2900 21 19 2900 2950 22 20 2950 3000 22 20

$ 4000 $ 4050 $ 30 $ 27 4050 4100 30 27 4100 4150 31 28 4150 4200 31 28 4200 4250 31 28 4250 4300 32 29 4300 4350 32 29 4350 4400 33 29 4400 4450 33 30 4450 4500 33 30 4500 4550 34 30 4550 4600 34 31 4600 4650 34 31 4650 4700 35 31 4700 4750 35 32 4750 4800 35 32 4800 4850 36 32 4850 4900 36 33 4900 4950 37 33 4950 5000 37 33

$ 6000 $ 6050 $ 52 $ 47 6050 6100 53 48 6100 6150 54 49 6150 6200 55 49 6200 6250 55 50 6250 6300 56 51 6300 6350 57 51 6350 6400 58 52 6400 6450 58 53 6450 6500 59 54 6500 6550 60 54 6550 6600 61 55 6600 6650 61 56 6650 6700 62 56 6700 6750 63 57 6750 6800 64 58 6800 6850 64 58 6850 6900 65 59 6900 6950 66 60 6950 7000 66 60

$1000 $3000 $5000 $7000

$ 1000 $ 1050 $ 8 1050 1100 8 1100 1150 8 1150 1200 9 1200 1250 9 1250 1300 9 1300 1350 10 1350 1400 10 1400 1450 11 1450 1500 11 1500 1550 11 1550 1600 12 1600 1650 12 1650 1700 12 1700 1750 13 1750 1800 13 1800 1850 14 1850 1900 14 1900 1950 14 1950 2000 15

$ 7 7 8 8 8 9 9 9

10 10 10 11 11 11 12 12 12 13 13 13

$ 3000 $ 3050 $ 22 $ 20 3050 3100 23 21 3100 3150 23 21 3150 3200 24 21 3200 3250 24 22 3250 3300 24 22 3300 3350 25 22 3350 3400 25 23 3400 3450 25 23 3450 3500 26 23 3500 3550 26 24 3550 3600 27 24 3600 3650 27 24 3650 3700 27 25 3700 3750 28 25 3750 3800 28 25 3800 3850 28 26 3850 3900 29 26 3900 3950 29 26 3950 4000 30 27

$ 5000 $ 5050 $ 38 $ 34 5050 5100 38 35 5100 5150 39 35 5150 5200 40 36 5200 5250 40 37 5250 5300 41 37 5300 5350 42 38 5350 5400 43 39 5400 5450 43 39 5450 5500 44 40 5500 5550 45 41 5550 5600 46 41 5600 5650 46 42 5650 5700 47 43 5700 5750 48 43 5750 5800 49 44 5800 5850 49 45 5850 5900 50 45 5900 5950 51 46 5950 6000 52 47

$ 7000 $ 7050 $ 67 $ 61 7050 7100 68 62 7100 7150 69 62 7150 7200 69 63 7200 7250 70 64 7250 7300 71 64 7300 7350 72 65 7350 7400 72 66 7400 7450 73 66 7450 7500 74 67 7500 7550 75 68 7550 7600 75 68 7600 7650 76 69 7650 7700 77 70 7700 7750 78 70 7750 7800 78 71 7800 7850 79 72 7850 7900 80 72 7900 7950 81 73 7950 8000 81 74

OHIO TAX TABLES FOR 1998 ONLY 22

$9000

$16000 $19000

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$8000 $11000 $14000 $17000

$ 8000 $ 8050 $ 82 $ 74 8050 8100 83 75 8100 8150 84 76 8150 8200 84 76 8200 8250 85 77 8250 8300 86 78 8300 8350 87 78 8350 8400 87 79 8400 8450 88 80 8450 8500 89 80 8500 8550 90 81 8550 8600 90 82 8600 8650 91 82 8650 8700 92 83 8700 8750 93 84 8750 8800 93 84 8800 8850 94 85 8850 8900 95 86 8900 8950 95 87 8950 9000 96 87

$11000 $11050 $ 142 $ 129 11050 11100 143 130 11100 11150 145 131 11150 11200 146 133 11200 11250 148 134 11250 11300 149 135 11300 11350 151 137 11350 11400 152 138 11400 11450 154 139 11450 11500 155 141 11500 11550 157 142 11550 11600 158 143 11600 11650 160 145 11650 11700 161 146 11700 11750 163 147 11750 11800 164 149 11800 11850 166 150 11850 11900 167 152 11900 11950 169 153 11950 12000 170 154

$14000 $14050 $ 231 $ 209 14050 14100 233 211 14100 14150 234 212 14150 14200 236 213 14200 14250 237 215 14250 14300 239 216 14300 14350 240 218 14350 14400 241 219 14400 14450 243 220 14450 14500 244 222 14500 14550 246 223 14550 14600 247 224 14600 14650 249 226 14650 14700 250 227 14700 14750 252 228 14750 14800 253 230 14800 14850 255 231 14850 14900 256 232 14900 14950 258 234 14950 15000 259 235

$17000 $17050 $ 335 $ 304 17050 17100 337 306 17100 17150 339 307 17150 17200 341 309 17200 17250 343 311 17250 17300 345 312 17300 17350 346 314 17350 17400 348 316 17400 17450 350 317 17450 17500 352 319 17500 17550 354 321 17550 17600 356 322 17600 17650 358 324 17650 17700 359 326 17700 17750 361 327 17750 17800 363 329 17800 17850 365 331 17850 17900 367 333 17900 17950 369 334 17950 18000 371 336

$9000 $12000 $15000 $18000

$ 9000 $ 9050 $ 97 $ 88 9050 9100 98 89 9100 9150 98 89 9150 9200 99 90 9200 9250 100 91 9250 9300 101 91 9300 9350 101 92 9350 9400 102 93 9400 9450 103 93 9450 9500 104 94 9500 9550 104 95 9550 9600 105 95 9600 9650 106 96 9650 9700 107 97 9700 9750 107 97 9750 9800 108 98 9800 9850 109 99 9850 9900 110 99 9900 9950 110 100 9950 10000 111 101

$12000 $12050 $ 172 $ 156 12050 12100 173 157 12100 12150 175 158 12150 12200 176 160 12200 12250 178 161 12250 12300 179 162 12300 12350 181 164 12350 12400 182 165 12400 12450 184 166 12450 12500 185 168 12500 12550 187 169 12550 12600 188 170 12600 12650 190 172 12650 12700 191 173 12700 12750 193 174 12750 12800 194 176 12800 12850 195 177 12850 12900 197 178 12900 12950 198 180 12950 13000 200 181

$15000 $15050 $ 261 $ 237 15050 15100 263 238 15100 15150 265 240 15150 15200 267 242 15200 15250 268 243 15250 15300 270 245 15300 15350 272 247 15350 15400 274 248 15400 15450 276 250 15450 15500 278 252 15500 15550 280 253 15550 15600 281 255 15600 15650 283 257 15650 15700 285 258 15700 15750 287 260 15750 15800 289 262 15800 15850 291 263 15850 15900 293 265 15900 15950 294 267 15950 16000 296 269

$18000 $18050 $ 372 $ 338 18050 18100 374 339 18100 18150 376 341 18150 18200 378 343 18200 18250 380 344 18250 18300 382 346 18300 18350 384 348 18350 18400 385 349 18400 18450 387 351 18450 18500 389 353 18500 18550 391 354 18550 18600 393 356 18600 18650 395 358 18650 18700 397 359 18700 18750 398 361 18750 18800 400 363 18800 18850 402 365 18850 18900 404 366 18900 18950 406 368 18950 19000 408 370

$10000 $13000 $16000 $19000

$10000 $10050 $ 112 $ 102 10050 10100 114 103 10100 10150 115 104 10150 10200 117 106 10200 10250 118 107 10250 10300 120 108 10300 10350 121 110 10350 10400 123 111 10400 10450 124 112 10450 10500 126 114 10500 10550 127 115 10550 10600 129 116 10600 10650 130 118 10650 10700 132 119 10700 10750 133 121 10750 10800 134 122 10800 10850 136 123 10850 10900 137 125 10900 10950 139 126 10950 11000 140 127

$13000 $13050 $ 201 $ 182 13050 13100 203 184 13100 13150 204 185 13150 13200 206 187 13200 13250 207 188 13250 13300 209 189 13300 13350 210 191 13350 13400 212 192 13400 13450 213 193 13450 13500 215 195 13500 13550 216 196 13550 13600 218 197 13600 13650 219 199 13650 13700 221 200 13700 13750 222 201 13750 13800 224 203 13800 13850 225 204 13850 13900 227 205 13900 13950 228 207 13950 14000 230 208

$16000 $16050 $ 298 $ 270 16050 16100 300 272 16100 16150 302 274 16150 16200 304 275 16200 16250 306 277 16250 16300 307 279 16300 16350 309 280 16350 16400 311 282 16400 16450 313 284 16450 16500 315 285 16500 16550 317 287 16550 16600 319 289 16600 16650 320 290 16650 16700 322 292 16700 16750 324 294 16750 16800 326 295 16800 16850 328 297 16850 16900 330 299 16900 16950 332 301 16950 17000 333 302

$19000 $19050 $ 410 $ 371 19050 19100 411 373 19100 19150 413 375 19150 19200 415 376 19200 19250 417 378 19250 19300 419 380 19300 19350 421 381 19350 19400 423 383 19400 19450 424 385 19450 19500 426 386 19500 19550 428 388 19550 19600 430 390 19600 19650 432 391 19650 19700 434 393 19700 19750 436 395 19750 19800 437 397 19800 19850 439 398 19850 19900 441 400 19900 19950 443 402 19950 20000 445 403

OHIO TAX TABLES FOR 1998 ONLY 23

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$20000 $22000 $24000 $26000

$20000 $20050 $ 447 $ 405 20050 20100 449 407 20100 20150 451 409 20150 20200 454 411 20200 20250 456 413 20250 20300 458 415 20300 20350 460 417 20350 20400 463 419 20400 20450 465 421 20450 20500 467 423 20500 20550 469 425 20550 20600 471 427 20600 20650 474 429 20650 20700 476 431 20700 20750 478 433 20750 20800 480 435 20800 20850 483 437 20850 20900 485 439 20900 20950 487 441 20950 21000 489 443

$22000 $22050 $ 536 $ 486 22050 22100 538 488 22100 22150 541 490 22150 22200 543 492 22200 22250 545 494 22250 22300 547 496 22300 22350 549 498 22350 22400 552 500 22400 22450 554 502 22450 22500 556 504 22500 22550 558 506 22550 22600 561 508 22600 22650 563 510 22650 22700 565 512 22700 22750 567 514 22750 22800 569 516 22800 22850 572 518 22850 22900 574 520 22900 22950 576 522 22950 23000 578 524

$24000 $24050 $ 625 $ 567 24050 24100 627 569 24100 24150 630 571 24150 24200 632 573 24200 24250 634 575 24250 24300 636 577 24300 24350 639 579 24350 24400 641 581 24400 24450 643 583 24450 24500 645 585 24500 24550 647 587 24550 24600 650 589 24600 24650 652 591 24650 24700 654 593 24700 24750 656 595 24750 24800 659 597 24800 24850 661 599 24850 24900 663 601 24900 24950 665 603 24950 25000 668 605

$26000 $26050 $ 714 $ 648 26050 26100 717 650 26100 26150 719 652 26150 26200 721 654 26200 26250 723 656 26250 26300 725 658 26300 26350 728 660 26350 26400 730 662 26400 26450 732 664 26450 26500 734 666 26500 26550 737 668 26550 26600 739 670 26600 26650 741 672 26650 26700 743 674 26700 26750 746 676 26750 26800 748 678 26800 26850 750 680 26850 26900 752 682 26900 26950 754 684 26950 27000 757 686

$21000 $23000 $25000 $27000

$21000 $21050 $ 491 $ 446 21050 21100 494 448 21100 21150 496 450 21150 21200 498 452 21200 21250 500 454 21250 21300 503 456 21300 21350 505 458 21350 21400 507 460 21400 21450 509 462 21450 21500 512 464 21500 21550 514 466 21550 21600 516 468 21600 21650 518 470 21650 21700 520 472 21700 21750 523 474 21750 21800 525 476 21800 21850 527 478 21850 21900 529 480 21900 21950 532 482 21950 22000 534 484

$23000 $23050 $ 581 $ 526 23050 23100 583 528 23100 23150 585 530 23150 23200 587 532 23200 23250 590 534 23250 23300 592 536 23300 23350 594 538 23350 23400 596 540 23400 23450 598 542 23450 23500 601 544 23500 23550 603 547 23550 23600 605 549 23600 23650 607 551 23650 23700 610 553 23700 23750 612 555 23750 23800 614 557 23800 23850 616 559 23850 23900 619 561 23900 23950 621 563 23950 24000 623 565

$25000 $25050 $ 670 $ 607 25050 25100 672 609 25100 25150 674 611 25150 25200 676 613 25200 25250 679 615 25250 25300 681 617 25300 25350 683 619 25350 25400 685 621 25400 25450 688 623 25450 25500 690 625 25500 25550 692 627 25550 25600 694 629 25600 25650 697 631 25650 25700 699 633 25700 25750 701 635 25750 25800 703 637 25800 25850 705 639 25850 25900 708 641 25900 25950 710 643 25950 26000 712 645

$27000 $27050 $ 759 $ 688 27050 27100 761 690 27100 27150 763 692 27150 27200 766 694 27200 27250 768 696 27250 27300 770 698 27300 27350 772 700 27350 27400 775 702 27400 27450 777 704 27450 27500 779 706 27500 27550 781 708 27550 27600 783 710 27600 27650 786 712 27650 27700 788 714 27700 27750 790 716 27750 27800 792 718 27800 27850 795 720 27850 27900 797 722 27900 27950 799 724 27950 28000 801 726

OHIO TAX TABLES FOR 1998 ONLY 24

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$28000 $31000 $34000 $37000

$28000 $28050 $ 803 $ 728 $31000 $31050 $ 937 $ 850 $34000 $34050 $ 1071 $ 971 $37000 $37050 $ 1205 $ 1092 28050 28100 806 730 31050 31100 939 852 34050 34100 1073 973 37050 37100 1207 1094 28100 28150 808 732 31100 31150 942 854 34100 34150 1075 975 37100 37150 1209 1096 28150 28200 810 734 31150 31200 944 856 34150 34200 1078 977 37150 37200 1211 1098 28200 28250 812 736 31200 31250 946 858 34200 34250 1080 979 37200 37250 1214 1100 28250 28300 815 738 31250 31300 948 860 34250 34300 1082 981 37250 37300 1216 1102 28300 28350 817 740 31300 31350 951 862 34300 34350 1084 983 37300 37350 1218 1104 28350 28400 819 742 31350 31400 953 864 34350 34400 1086 985 37350 37400 1220 1106 28400 28450 821 744 31400 31450 955 866 34400 34450 1089 987 37400 37450 1222 1108 28450 28500 824 746 31450 31500 957 868 34450 34500 1091 989 37450 37500 1225 1110 28500 28550 826 749 31500 31550 959 870 34500 34550 1093 991 37500 37550 1227 1112 28550 28600 828 751 31550 31600 962 872 34550 34600 1095 993 37550 37600 1229 1114 28600 28650 830 753 31600 31650 964 874 34600 34650 1098 995 37600 37650 1231 1116 28650 28700 832 755 31650 31700 966 876 34650 34700 1100 997 37650 37700 1234 1118 28700 28750 835 757 31700 31750 968 878 34700 34750 1102 999 37700 37750 1236 1120 28750 28800 837 759 31750 31800 971 880 34750 34800 1104 1001 37750 37800 1238 1122 28800 28850 839 761 31800 31850 973 882 34800 34850 1107 1003 37800 37850 1240 1124 28850 28900 841 763 31850 31900 975 884 34850 34900 1109 1005 37850 37900 1242 1126 28900 28950 844 765 31900 31950 977 886 34900 34950 1111 1007 37900 37950 1245 1128 28950 29000 846 767 31950 32000 980 888 34950 35000 1113 1009 37950 38000 1247 1130

$29000 $32000 $35000 $38000

$29000 $29050 $ 848 $ 769 $32000 $32050 $ 982 $ 890 $35000 $35050 $ 1115 $ 1011 $38000 $38050 $ 1249 $ 1132 29050 29100 850 771 32050 32100 984 892 35050 35100 1118 1013 38050 38100 1251 1134 29100 29150 853 773 32100 32150 986 894 35100 35150 1120 1015 38100 38150 1254 1136 29150 29200 855 775 32150 32200 988 896 35150 35200 1122 1017 38150 38200 1256 1138 29200 29250 857 777 32200 32250 991 898 35200 35250 1124 1019 38200 38250 1258 1140 29250 29300 859 779 32250 32300 993 900 35250 35300 1127 1021 38250 38300 1260 1142 29300 29350 861 781 32300 32350 995 902 35300 35350 1129 1023 38300 38350 1263 1144 29350 29400 864 783 32350 32400 997 904 35350 35400 1131 1025 38350 38400 1265 1146 29400 29450 866 785 32400 32450 1000 906 35400 35450 1133 1027 38400 38450 1267 1148 29450 29500 868 787 32450 32500 1002 908 35450 35500 1136 1029 38450 38500 1269 1150 29500 29550 870 789 32500 32550 1004 910 35500 35550 1138 1031 38500 38550 1271 1153 29550 29600 873 791 32550 32600 1006 912 35550 35600 1140 1033 38550 38600 1274 1155 29600 29650 875 793 32600 32650 1008 914 35600 35650 1142 1035 38600 38650 1276 1157 29650 29700 877 795 32650 32700 1011 916 35650 35700 1144 1037 38650 38700 1278 1159 29700 29750 879 797 32700 32750 1013 918 35700 35750 1147 1039 38700 38750 1280 1161 29750 29800 881 799 32750 32800 1015 920 35750 35800 1149 1041 38750 38800 1283 1163 29800 29850 884 801 32800 32850 1017 922 35800 35850 1151 1043 38800 38850 1285 1165 29850 29900 886 803 32850 32900 1020 924 35850 35900 1153 1045 38850 38900 1287 1167 29900 29950 888 805 32900 32950 1022 926 35900 35950 1156 1047 38900 38950 1289 1169 29950 30000 890 807 32950 33000 1024 928 35950 36000 1158 1049 38950 39000 1292 1171

$30000 $33000 $36000 $39000

$30000 $30050 $ 893 $ 809 $33000 $33050 $ 1026 $ 930 $36000 $36050 $ 1160 $ 1052 $39000 $39050 $ 1294 $ 1173 30050 30100 895 811 33050 33100 1029 932 36050 36100 1162 1054 39050 39100 1296 1175 30100 30150 897 813 33100 33150 1031 934 36100 36150 1164 1056 39100 39150 1298 1177 30150 30200 899 815 33150 33200 1033 936 36150 36200 1167 1058 39150 39200 1300 1179 30200 30250 902 817 33200 33250 1035 938 36200 36250 1169 1060 39200 39250 1303 1181 30250 30300 904 819 33250 33300 1037 940 36250 36300 1171 1062 39250 39300 1305 1183 30300 30350 906 821 33300 33350 1040 942 36300 36350 1173 1064 39300 39350 1307 1185 30350 30400 908 823 33350 33400 1042 944 36350 36400 1176 1066 39350 39400 1309 1187 30400 30450 910 825 33400 33450 1044 946 36400 36450 1178 1068 39400 39450 1312 1189 30450 30500 913 827 33450 33500 1046 948 36450 36500 1180 1070 39450 39500 1314 1191 30500 30550 915 829 33500 33550 1049 951 36500 36550 1182 1072 39500 39550 1316 1193 30550 30600 917 831 33550 33600 1051 953 36550 36600 1185 1074 39550 39600 1318 1195 30600 30650 919 833 33600 33650 1053 955 36600 36650 1187 1076 39600 39650 1320 1197 30650 30700 922 835 33650 33700 1055 957 36650 36700 1189 1078 39650 39700 1323 1199 30700 30750 924 837 33700 33750 1058 959 36700 36750 1191 1080 39700 39750 1325 1201 30750 30800 926 839 33750 33800 1060 961 36750 36800 1193 1082 39750 39800 1327 1203 30800 30850 928 841 33800 33850 1062 963 36800 36850 1196 1084 39800 39850 1329 1205 30850 30900 930 843 33850 33900 1064 965 36850 36900 1198 1086 39850 39900 1332 1207 30900 30950 933 845 33900 33950 1066 967 36900 36950 1200 1088 39900 39950 1334 1209 30950 31000 935 847 33950 34000 1069 969 36950 37000 1202 1090 39950 40000 1336 1211

OHIO TAX TABLES FOR 1998 ONLY 25

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$40000 $42000 $44000 $46000

$40000 $40050 $ 1339 $ 1213 $42000 $42050 $ 1443 $ 1308 $44000 $44050 $ 1547 $ 1402 $46000 $46050 $ 1651 $ 1496 40050 40100 1341 1216 42050 42100 1445 1310 44050 44100 1549 1404 46050 46100 1653 1499 40100 40150 1344 1218 42100 42150 1448 1312 44100 44150 1552 1407 46100 46150 1656 1501 40150 40200 1346 1220 42150 42200 1450 1315 44150 44200 1554 1409 46150 46200 1658 1503 40200 40250 1349 1223 42200 42250 1453 1317 44200 44250 1557 1411 46200 46250 1661 1506 40250 40300 1352 1225 42250 42300 1456 1319 44250 44300 1560 1414 46250 46300 1664 1508 40300 40350 1354 1227 42300 42350 1458 1322 44300 44350 1562 1416 46300 46350 1666 1510 40350 40400 1357 1230 42350 42400 1461 1324 44350 44400 1565 1418 46350 46400 1669 1513 40400 40450 1359 1232 42400 42450 1463 1326 44400 44450 1567 1421 46400 46450 1671 1515 40450 40500 1362 1234 42450 42500 1466 1329 44450 44500 1570 1423 46450 46500 1674 1517 40500 40550 1365 1237 42500 42550 1469 1331 44500 44550 1573 1425 46500 46550 1677 1520 40550 40600 1367 1239 42550 42600 1471 1334 44550 44600 1575 1428 46550 46600 1679 1522 40600 40650 1370 1242 42600 42650 1474 1336 44600 44650 1578 1430 46600 46650 1682 1524 40650 40700 1372 1244 42650 42700 1476 1338 44650 44700 1580 1433 46650 46700 1684 1527 40700 40750 1375 1246 42700 42750 1479 1341 44700 44750 1583 1435 46700 46750 1687 1529 40750 40800 1378 1249 42750 42800 1482 1343 44750 44800 1586 1437 46750 46800 1690 1532 40800 40850 1380 1251 42800 42850 1484 1345 44800 44850 1588 1440 46800 46850 1692 1534 40850 40900 1383 1253 42850 42900 1487 1348 44850 44900 1591 1442 46850 46900 1695 1536 40900 40950 1385 1256 42900 42950 1489 1350 44900 44950 1593 1444 46900 46950 1697 1539 40950 41000 1388 1258 42950 43000 1492 1352 44950 45000 1596 1447 46950 47000 1700 1541

$41000 $43000 $45000 $47000

$41000 $41050 $ 1391 $ 1260 $43000 $43050 $ 1495 $ 1355 $45000 $45050 $ 1599 $ 1449 $47000 $47050 $ 1703 $ 1543 41050 41100 1393 1263 43050 43100 1497 1357 45050 45100 1601 1451 47050 47100 1705 1546 41100 41150 1396 1265 43100 43150 1500 1359 45100 45150 1604 1454 47100 47150 1708 1548 41150 41200 1398 1268 43150 43200 1502 1362 45150 45200 1606 1456 47150 47200 1710 1550 41200 41250 1401 1270 43200 43250 1505 1364 45200 45250 1609 1458 47200 47250 1713 1553 41250 41300 1404 1272 43250 43300 1508 1367 45250 45300 1612 1461 47250 47300 1716 1555 41300 41350 1406 1275 43300 43350 1510 1369 45300 45350 1614 1463 47300 47350 1718 1557 41350 41400 1409 1277 43350 43400 1513 1371 45350 45400 1617 1466 47350 47400 1721 1560 41400 41450 1411 1279 43400 43450 1515 1374 45400 45450 1619 1468 47400 47450 1723 1562 41450 41500 1414 1282 43450 43500 1518 1376 45450 45500 1622 1470 47450 47500 1726 1565 41500 41550 1417 1284 43500 43550 1521 1379 45500 45550 1625 1473 47500 47550 1729 1567 41550 41600 1419 1286 43550 43600 1523 1381 45550 45600 1627 1475 47550 47600 1731 1569 41600 41650 1422 1289 43600 43650 1526 1383 45600 45650 1630 1477 47600 47650 1734 1572 41650 41700 1424 1291 43650 43700 1528 1385 45650 45700 1632 1480 47650 47700 1736 1574 41700 41750 1427 1293 43700 43750 1531 1388 45700 45750 1635 1482 47700 47750 1739 1576 41750 41800 1430 1296 43750 43800 1534 1390 45750 45800 1638 1484 47750 47800 1742 1579 41800 41850 1432 1298 43800 43850 1536 1392 45800 45850 1640 1487 47800 47850 1744 1581 41850 41900 1435 1301 43850 43900 1539 1395 45850 45900 1643 1489 47850 47900 1747 1583 41900 41950 1437 1303 43900 43950 1541 1397 45900 45950 1645 1491 47900 47950 1749 1586 41950 42000 1440 1305 43950 44000 1544 1400 45950 46000 1648 1494 47950 48000 1752 1588

OHIO TAX TABLES FOR 1998 ONLY 26

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$48000 $51000 $54000 $57000

$48000 $48050 $ 1755 $ 1590 $51000 $51050 $ 1911 $ 1732 $54000 $54050 $ 2067 $ 1873 $57000 $57050 $ 2223 $ 2015 48050 48100 1757 1593 51050 51100 1913 1734 54050 54100 2069 1876 57050 57100 2225 2017 48100 48150 1760 1595 51100 51150 1916 1737 54100 54150 2072 1878 57100 57150 2228 2020 48150 48200 1762 1598 51150 51200 1918 1739 54150 54200 2074 1880 57150 57200 2230 2022 48200 48250 1765 1600 51200 51250 1921 1741 54200 54250 2077 1883 57200 57250 2233 2024 48250 48300 1768 1602 51250 51300 1924 1744 54250 54300 2080 1885 57250 57300 2236 2027 48300 48350 1770 1605 51300 51350 1926 1746 54300 54350 2082 1888 57300 57350 2238 2029 48350 48400 1773 1607 51350 51400 1929 1748 54350 54400 2085 1890 57350 57400 2241 2031 48400 48450 1775 1609 51400 51450 1931 1751 54400 54450 2087 1892 57400 57450 2243 2034 48450 48500 1778 1612 51450 51500 1934 1753 54450 54500 2090 1895 57450 57500 2246 2036 48500 48550 1781 1614 51500 51550 1937 1756 54500 54550 2093 1897 57500 57550 2249 2038 48550 48600 1783 1616 51550 51600 1939 1758 54550 54600 2095 1899 57550 57600 2251 2041 48600 48650 1786 1619 51600 51650 1942 1760 54600 54650 2098 1902 57600 57650 2254 2043 48650 48700 1788 1621 51650 51700 1944 1763 54650 54700 2100 1904 57650 57700 2256 2045 48700 48750 1791 1623 51700 51750 1947 1765 54700 54750 2103 1906 57700 57750 2259 2048 48750 48800 1794 1626 51750 51800 1950 1767 54750 54800 2106 1909 57750 57800 2262 2050 48800 48850 1796 1628 51800 51850 1952 1770 54800 54850 2108 1911 57800 57850 2264 2053 48850 48900 1799 1631 51850 51900 1955 1772 54850 54900 2111 1913 57850 57900 2267 2055 48900 48950 1801 1633 51900 51950 1957 1774 54900 54950 2113 1916 57900 57950 2269 2057 48950 49000 1804 1635 51950 52000 1960 1777 54950 55000 2116 1918 57950 58000 2272 2060

$49000 $52000 $55000 $58000

$49000 $49050 $ 1807 $ 1638 $52000 $52050 $ 1963 $ 1779 $55000 $55050 $ 2119 $ 1921 $58000 $58050 $ 2275 $ 2062 49050 49100 1809 1640 52050 52100 1965 1781 55050 55100 2121 1923 58050 58100 2277 2064 49100 49150 1812 1642 52100 52150 1968 1784 55100 55150 2124 1925 58100 58150 2280 2067 49150 49200 1814 1645 52150 52200 1970 1786 55150 55200 2126 1928 58150 58200 2282 2069 49200 49250 1817 1647 52200 52250 1973 1789 55200 55250 2129 1930 58200 58250 2285 2071 49250 49300 1820 1649 52250 52300 1976 1791 55250 55300 2132 1932 58250 58300 2288 2074 49300 49350 1822 1652 52300 52350 1978 1793 55300 55350 2134 1935 58300 58350 2290 2076 49350 49400 1825 1654 52350 52400 1981 1796 55350 55400 2137 1937 58350 58400 2293 2078 49400 49450 1827 1656 52400 52450 1983 1798 55400 55450 2139 1939 58400 58450 2295 2081 49450 49500 1830 1659 52450 52500 1986 1800 55450 55500 2142 1942 58450 58500 2298 2083 49500 49550 1833 1661 52500 52550 1989 1803 55500 55550 2145 1944 58500 58550 2301 2086 49550 49600 1835 1664 52550 52600 1991 1805 55550 55600 2147 1946 58550 58600 2303 2088 49600 49650 1838 1666 52600 52650 1994 1807 55600 55650 2150 1949 58600 58650 2306 2090 49650 49700 1840 1668 52650 52700 1996 1810 55650 55700 2152 1951 58650 58700 2308 2093 49700 49750 1843 1671 52700 52750 1999 1812 55700 55750 2155 1954 58700 58750 2311 2095 49750 49800 1846 1673 52750 52800 2002 1814 55750 55800 2158 1956 58750 58800 2314 2097 49800 49850 1848 1675 52800 52850 2004 1817 55800 55850 2160 1958 58800 58850 2316 2100 49850 49900 1851 1678 52850 52900 2007 1819 55850 55900 2163 1961 58850 58900 2319 2102 49900 49950 1853 1680 52900 52950 2009 1822 55900 55950 2165 1963 58900 58950 2321 2104 49950 50000 1856 1682 52950 53000 2012 1824 55950 56000 2168 1965 58950 59000 2324 2107

$50000 $53000 $56000 $59000

$50000 $50050 $ 1859 $ 1685 $53000 $53050 $ 2015 $ 1826 $56000 $56050 $ 2171 $ 1968 $59000 $59050 $ 2327 $ 2109 50050 50100 1861 1687 53050 53100 2017 1829 56050 56100 2173 1970 59050 59100 2329 2111 50100 50150 1864 1689 53100 53150 2020 1831 56100 56150 2176 1972 59100 59150 2332 2114 50150 50200 1866 1692 53150 53200 2022 1833 56150 56200 2178 1975 59150 59200 2334 2116 50200 50250 1869 1694 53200 53250 2025 1836 56200 56250 2181 1977 59200 59250 2337 2119 50250 50300 1872 1697 53250 53300 2028 1838 56250 56300 2184 1979 59250 59300 2340 2121 50300 50350 1874 1699 53300 53350 2030 1840 56300 56350 2186 1982 59300 59350 2342 2123 50350 50400 1877 1701 53350 53400 2033 1843 56350 56400 2189 1984 59350 59400 2345 2126 50400 50450 1879 1704 53400 53450 2035 1845 56400 56450 2191 1987 59400 59450 2347 2128 50450 50500 1882 1706 53450 53500 2038 1847 56450 56500 2194 1989 59450 59500 2350 2130 50500 50550 1885 1708 53500 53550 2041 1850 56500 56550 2197 1991 59500 59550 2353 2133 50550 50600 1887 1711 53550 53600 2043 1852 56550 56600 2199 1994 59550 59600 2355 2135 50600 50650 1890 1713 53600 53650 2046 1855 56600 56650 2202 1996 59600 59650 2358 2137 50650 50700 1892 1715 53650 53700 2048 1857 56650 56700 2204 1998 59650 59700 2360 2140 50700 50750 1895 1718 53700 53750 2051 1859 56700 56750 2207 2001 59700 59750 2363 2142 50750 50800 1898 1720 53750 53800 2054 1862 56750 56800 2210 2003 59750 59800 2366 2144 50800 50850 1900 1722 53800 53850 2056 1864 56800 56850 2212 2005 59800 59850 2368 2147 50850 50900 1903 1725 53850 53900 2059 1866 56850 56900 2215 2008 59850 59900 2371 2149 50900 50950 1905 1727 53900 53950 2061 1869 56900 56950 2217 2010 59900 59950 2373 2152 50950 51000 1908 1730 53950 54000 2064 1871 56950 57000 2220 2012 59950 60000 2376 2154

OHIO TAX TABLES FOR 1998 ONLY 27

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$60000 $62000 $64000 $66000

$60000 $60050 $ 2379 $ 2156 $62000 $62050 $ 2483 $ 2251 $64000 $64050 $ 2587 $ 2345 $66000 $66050 $ 2691 $ 2439 60050 60100 2381 2159 62050 62100 2485 2253 64050 64100 2589 2347 66050 66100 2693 2442 60100 60150 2384 2161 62100 62150 2488 2255 64100 64150 2592 2350 66100 66150 2696 2444 60150 60200 2387 2163 62150 62200 2491 2258 64150 64200 2595 2352 66150 66200 2699 2446 60200 60250 2389 2166 62200 62250 2493 2260 64200 64250 2597 2354 66200 66250 2701 2449 60250 60300 2392 2168 62250 62300 2496 2262 64250 64300 2600 2357 66250 66300 2704 2451 60300 60350 2394 2170 62300 62350 2498 2265 64300 64350 2602 2359 66300 66350 2706 2453 60350 60400 2397 2173 62350 62400 2501 2267 64350 64400 2605 2361 66350 66400 2709 2456 60400 60450 2400 2175 62400 62450 2504 2269 64400 64450 2608 2364 66400 66450 2712 2458 60450 60500 2402 2177 62450 62500 2506 2272 64450 64500 2610 2366 66450 66500 2714 2460 60500 60550 2405 2180 62500 62550 2509 2274 64500 64550 2613 2368 66500 66550 2717 2463 60550 60600 2407 2182 62550 62600 2511 2277 64550 64600 2615 2371 66550 66600 2719 2465 60600 60650 2410 2185 62600 62650 2514 2279 64600 64650 2618 2373 66600 66650 2722 2467 60650 60700 2413 2187 62650 62700 2517 2281 64650 64700 2621 2376 66650 66700 2725 2470 60700 60750 2415 2189 62700 62750 2519 2284 64700 64750 2623 2378 66700 66750 2727 2472 60750 60800 2418 2192 62750 62800 2522 2286 64750 64800 2626 2380 66750 66800 2730 2475 60800 60850 2420 2194 62800 62850 2524 2288 64800 64850 2628 2383 66800 66850 2732 2477 60850 60900 2423 2196 62850 62900 2527 2291 64850 64900 2631 2385 66850 66900 2735 2479 60900 60950 2426 2199 62900 62950 2530 2293 64900 64950 2634 2387 66900 66950 2738 2482 60950 61000 2428 2201 62950 63000 2532 2295 64950 65000 2636 2390 66950 67000 2740 2484

$61000 $63000 $65000 $67000

$61000 $61050 $ 2431 $ 2203 $63000 $63050 $ 2535 $ 2298 $65000 $65050 $ 2639 $ 2392 $67000 $67050 $ 2743 $ 2486 61050 61100 2433 2206 63050 63100 2537 2300 65050 65100 2641 2394 67050 67100 2745 2489 61100 61150 2436 2208 63100 63150 2540 2302 65100 65150 2644 2397 67100 67150 2748 2491 61150 61200 2439 2211 63150 63200 2543 2305 65150 65200 2647 2399 67150 67200 2751 2493 61200 61250 2441 2213 63200 63250 2545 2307 65200 65250 2649 2401 67200 67250 2753 2496 61250 61300 2444 2215 63250 63300 2548 2310 65250 65300 2652 2404 67250 67300 2756 2498 61300 61350 2446 2218 63300 63350 2550 2312 65300 65350 2654 2406 67300 67350 2758 2500 61350 61400 2449 2220 63350 63400 2553 2314 65350 65400 2657 2409 67350 67400 2761 2503 61400 61450 2452 2222 63400 63450 2556 2317 65400 65450 2660 2411 67400 67450 2764 2505 61450 61500 2454 2225 63450 63500 2558 2319 65450 65500 2662 2413 67450 67500 2766 2508 61500 61550 2457 2227 63500 63550 2561 2321 65500 65550 2665 2416 67500 67550 2769 2510 61550 61600 2459 2229 63550 63600 2563 2324 65550 65600 2667 2418 67550 67600 2771 2512 61600 61650 2462 2232 63600 63650 2566 2326 65600 65650 2670 2420 67600 67650 2774 2515 61650 61700 2465 2234 63650 63700 2569 2328 65650 65700 2673 2423 67650 67700 2777 2517 61700 61750 2467 2236 63700 63750 2571 2331 65700 65750 2675 2425 67700 67750 2779 2519 61750 61800 2470 2239 63750 63800 2574 2333 65750 65800 2678 2427 67750 67800 2782 2522 61800 61850 2472 2241 63800 63850 2576 2335 65800 65850 2680 2430 67800 67850 2784 2524 61850 61900 2475 2244 63850 63900 2579 2338 65850 65900 2683 2432 67850 67900 2787 2526 61900 61950 2478 2246 63900 63950 2582 2340 65900 65950 2686 2434 67900 67950 2790 2529 61950 62000 2480 2248 63950 64000 2584 2343 65950 66000 2688 2437 67950 68000 2792 2531

OHIO TAX TABLES FOR 1998 ONLY 28

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$68000 $71000 $74000 $77000

$68000 $68050 $ 2795 $ 2533 $71000 $71050 $ 2951 $ 2675 $74000 $74050 $ 3107 $ 2816 $77000 $77050 $ 3263 $ 2958 68050 68100 2797 2536 71050 71100 2953 2677 74050 74100 3109 2819 77050 77100 3265 2960 68100 68150 2800 2538 71100 71150 2956 2680 74100 74150 3112 2821 77100 77150 3268 2963 68150 68200 2803 2541 71150 71200 2959 2682 74150 74200 3115 2823 77150 77200 3271 2965 68200 68250 2805 2543 71200 71250 2961 2684 74200 74250 3117 2826 77200 77250 3273 2967 68250 68300 2808 2545 71250 71300 2964 2687 74250 74300 3120 2828 77250 77300 3276 2970 68300 68350 2810 2548 71300 71350 2966 2689 74300 74350 3122 2831 77300 77350 3278 2972 68350 68400 2813 2550 71350 71400 2969 2691 74350 74400 3125 2833 77350 77400 3281 2974 68400 68450 2816 2552 71400 71450 2972 2694 74400 74450 3128 2835 77400 77450 3284 2977 68450 68500 2818 2555 71450 71500 2974 2696 74450 74500 3130 2838 77450 77500 3286 2979 68500 68550 2821 2557 71500 71550 2977 2699 74500 74550 3133 2840 77500 77550 3289 2981 68550 68600 2823 2559 71550 71600 2979 2701 74550 74600 3135 2842 77550 77600 3291 2984 68600 68650 2826 2562 71600 71650 2982 2703 74600 74650 3138 2845 77600 77650 3294 2986 68650 68700 2829 2564 71650 71700 2985 2706 74650 74700 3141 2847 77650 77700 3297 2988 68700 68750 2831 2566 71700 71750 2987 2708 74700 74750 3143 2849 77700 77750 3299 2991 68750 68800 2834 2569 71750 71800 2990 2710 74750 74800 3146 2852 77750 77800 3302 2993 68800 68850 2836 2571 71800 71850 2992 2713 74800 74850 3148 2854 77800 77850 3304 2996 68850 68900 2839 2574 71850 71900 2995 2715 74850 74900 3151 2856 77850 77900 3307 2998 68900 68950 2842 2576 71900 71950 2998 2717 74900 74950 3154 2859 77900 77950 3310 3000 68950 69000 2844 2578 71950 72000 3000 2720 74950 75000 3156 2861 77950 78000 3312 3003

$69000 $72000 $75000 $78000

$69000 $69050 $ 2847 $ 2581 $72000 $72050 $ 3003 $ 2722 $75000 $75050 $ 3159 $ 2864 $78000 $78050 $ 3315 $ 3005 69050 69100 2849 2583 72050 72100 3005 2724 75050 75100 3161 2866 78050 78100 3317 3007 69100 69150 2852 2585 72100 72150 3008 2727 75100 75150 3164 2868 78100 78150 3320 3010 69150 69200 2855 2588 72150 72200 3011 2729 75150 75200 3167 2871 78150 78200 3323 3012 69200 69250 2857 2590 72200 72250 3013 2732 75200 75250 3169 2873 78200 78250 3325 3014 69250 69300 2860 2592 72250 72300 3016 2734 75250 75300 3172 2875 78250 78300 3328 3017 69300 69350 2862 2595 72300 72350 3018 2736 75300 75350 3174 2878 78300 78350 3330 3019 69350 69400 2865 2597 72350 72400 3021 2739 75350 75400 3177 2880 78350 78400 3333 3021 69400 69450 2868 2599 72400 72450 3024 2741 75400 75450 3180 2882 78400 78450 3336 3024 69450 69500 2870 2602 72450 72500 3026 2743 75450 75500 3182 2885 78450 78500 3338 3026 69500 69550 2873 2604 72500 72550 3029 2746 75500 75550 3185 2887 78500 78550 3341 3029 69550 69600 2875 2607 72550 72600 3031 2748 75550 75600 3187 2889 78550 78600 3343 3031 69600 69650 2878 2609 72600 72650 3034 2750 75600 75650 3190 2892 78600 78650 3346 3033 69650 69700 2881 2611 72650 72700 3037 2753 75650 75700 3193 2894 78650 78700 3349 3036 69700 69750 2883 2614 72700 72750 3039 2755 75700 75750 3195 2897 78700 78750 3351 3038 69750 69800 2886 2616 72750 72800 3042 2757 75750 75800 3198 2899 78750 78800 3354 3040 69800 69850 2888 2618 72800 72850 3044 2760 75800 75850 3200 2901 78800 78850 3356 3043 69850 69900 2891 2621 72850 72900 3047 2762 75850 75900 3203 2904 78850 78900 3359 3045 69900 69950 2894 2623 72900 72950 3050 2765 75900 75950 3206 2906 78900 78950 3362 3047 69950 70000 2896 2625 72950 73000 3052 2767 75950 76000 3208 2908 78950 79000 3364 3050

$70000 $73000 $76000 $79000

$70000 $70050 $ 2899 $ 2628 $73000 $73050 $ 3055 $ 2769 $76000 $76050 $ 3211 $ 2911 $79000 $79050 $ 3367 $ 3052 70050 70100 2901 2630 73050 73100 3057 2772 76050 76100 3213 2913 79050 79100 3369 3054 70100 70150 2904 2632 73100 73150 3060 2774 76100 76150 3216 2915 79100 79150 3372 3057 70150 70200 2907 2635 73150 73200 3063 2776 76150 76200 3219 2918 79150 79200 3375 3059 70200 70250 2909 2637 73200 73250 3065 2779 76200 76250 3221 2920 79200 79250 3377 3062 70250 70300 2912 2640 73250 73300 3068 2781 76250 76300 3224 2922 79250 79300 3380 3064 70300 70350 2914 2642 73300 73350 3070 2783 76300 76350 3226 2925 79300 79350 3382 3066 70350 70400 2917 2644 73350 73400 3073 2786 76350 76400 3229 2927 79350 79400 3385 3069 70400 70450 2920 2647 73400 73450 3076 2788 76400 76450 3232 2930 79400 79450 3388 3071 70450 70500 2922 2649 73450 73500 3078 2790 76450 76500 3234 2932 79450 79500 3390 3073 70500 70550 2925 2651 73500 73550 3081 2793 76500 76550 3237 2934 79500 79550 3393 3076 70550 70600 2927 2654 73550 73600 3083 2795 76550 76600 3239 2937 79550 79600 3395 3078 70600 70650 2930 2656 73600 73650 3086 2798 76600 76650 3242 2939 79600 79650 3398 3080 70650 70700 2933 2658 73650 73700 3089 2800 76650 76700 3245 2941 79650 79700 3401 3083 70700 70750 2935 2661 73700 73750 3091 2802 76700 76750 3247 2944 79700 79750 3403 3085 70750 70800 2938 2663 73750 73800 3094 2805 76750 76800 3250 2946 79750 79800 3406 3087 70800 70850 2940 2665 73800 73850 3096 2807 76800 76850 3252 2948 79800 79850 3408 3090 70850 70900 2943 2668 73850 73900 3099 2809 76850 76900 3255 2951 79850 79900 3411 3092 70900 70950 2946 2670 73900 73950 3102 2812 76900 76950 3258 2953 79900 79950 3414 3095 70950 71000 2948 2673 73950 74000 3104 2814 76950 77000 3260 2955 79950 80000 3416 3097

OHIO TAX TABLES FOR 1998 ONLY 29

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$80000 $82000 $84000 $86000

$80000 $80050 $ 3419 $ 3099 $82000 $82050 $ 3538 $ 3207 $84000 $84050 $ 3657 $ 3315 $86000 $86050 $ 3776 $ 3423 80050 80100 3422 3102 82050 82100 3541 3210 84050 84100 3660 3318 86050 86100 3779 3425 80100 80150 3425 3105 82100 82150 3544 3213 84100 84150 3663 3320 86100 86150 3782 3428 80150 80200 3428 3108 82150 82200 3547 3215 84150 84200 3666 3323 86150 86200 3785 3431 80200 80250 3431 3110 82200 82250 3550 3218 84200 84250 3669 3326 86200 86250 3788 3434 80250 80300 3434 3113 82250 82300 3553 3221 84250 84300 3672 3328 86250 86300 3791 3436 80300 80350 3437 3116 82300 82350 3556 3223 84300 84350 3675 3331 86300 86350 3793 3439 80350 80400 3440 3118 82350 82400 3559 3226 84350 84400 3678 3334 86350 86400 3796 3442 80400 80450 3443 3121 82400 82450 3562 3229 84400 84450 3681 3337 86400 86450 3799 3444 80450 80500 3446 3124 82450 82500 3565 3231 84450 84500 3684 3339 86450 86500 3802 3447 80500 80550 3449 3126 82500 82550 3568 3234 84500 84550 3687 3342 86500 86550 3805 3450 80550 80600 3452 3129 82550 82600 3571 3237 84550 84600 3689 3345 86550 86600 3808 3452 80600 80650 3455 3132 82600 82650 3574 3240 84600 84650 3692 3347 86600 86650 3811 3455 80650 80700 3458 3134 82650 82700 3577 3242 84650 84700 3695 3350 86650 86700 3814 3458 80700 80750 3461 3137 82700 82750 3580 3245 84700 84750 3698 3353 86700 86750 3817 3460 80750 80800 3464 3140 82750 82800 3583 3248 84750 84800 3701 3355 86750 86800 3820 3463 80800 80850 3467 3143 82800 82850 3585 3250 84800 84850 3704 3358 86800 86850 3823 3466 80850 80900 3470 3145 82850 82900 3588 3253 84850 84900 3707 3361 86850 86900 3826 3469 80900 80950 3473 3148 82900 82950 3591 3256 84900 84950 3710 3363 86900 86950 3829 3471 80950 81000 3476 3151 82950 83000 3594 3258 84950 85000 3713 3366 86950 87000 3832 3474

$81000 $83000 $85000 $87000

$81000 $81050 $ 3479 $ 3153 $83000 $83050 $ 3597 $ 3261 $85000 $85050 $ 3716 $ 3369 $87000 $87050 $ 3835 $ 3477 81050 81100 3481 3156 83050 83100 3600 3264 85050 85100 3719 3372 87050 87100 3838 3479 81100 81150 3484 3159 83100 83150 3603 3266 85100 85150 3722 3374 87100 87150 3841 3482 81150 81200 3487 3161 83150 83200 3606 3269 85150 85200 3725 3377 87150 87200 3844 3485 81200 81250 3490 3164 83200 83250 3609 3272 85200 85250 3728 3380 87200 87250 3847 3487 81250 81300 3493 3167 83250 83300 3612 3275 85250 85300 3731 3382 87250 87300 3850 3490 81300 81350 3496 3169 83300 83350 3615 3277 85300 85350 3734 3385 87300 87350 3853 3493 81350 81400 3499 3172 83350 83400 3618 3280 85350 85400 3737 3388 87350 87400 3856 3495 81400 81450 3502 3175 83400 83450 3621 3283 85400 85450 3740 3390 87400 87450 3859 3498 81450 81500 3505 3178 83450 83500 3624 3285 85450 85500 3743 3393 87450 87500 3862 3501 81500 81550 3508 3180 83500 83550 3627 3288 85500 85550 3746 3396 87500 87550 3865 3504 81550 81600 3511 3183 83550 83600 3630 3291 85550 85600 3749 3398 87550 87600 3868 3506 81600 81650 3514 3186 83600 83650 3633 3293 85600 85650 3752 3401 87600 87650 3871 3509 81650 81700 3517 3188 83650 83700 3636 3296 85650 85700 3755 3404 87650 87700 3874 3512 81700 81750 3520 3191 83700 83750 3639 3299 85700 85750 3758 3407 87700 87750 3877 3514 81750 81800 3523 3194 83750 83800 3642 3301 85750 85800 3761 3409 87750 87800 3880 3517 81800 81850 3526 3196 83800 83850 3645 3304 85800 85850 3764 3412 87800 87850 3883 3520 81850 81900 3529 3199 83850 83900 3648 3307 85850 85900 3767 3415 87850 87900 3886 3522 81900 81950 3532 3202 83900 83950 3651 3310 85900 85950 3770 3417 87900 87950 3889 3525 81950 82000 3535 3205 83950 84000 3654 3312 85950 86000 3773 3420 87950 88000 3892 3528

OHIO TAX TABLES FOR 1998 ONLY 30

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$88000 $91000 $94000 $97000

$88000 $88050 $ 3895 $ 3530 $91000 $91050 $ 4073 $ 3692 $94000 $94050 $ 4251 $ 3854 $97000 $97050 $ 4429 $ 4015 88050 88100 3897 3533 91050 91100 4076 3695 94050 94100 4254 3856 97050 97100 4432 4018 88100 88150 3900 3536 91100 91150 4079 3698 94100 94150 4257 3859 97100 97150 4435 4021 88150 88200 3903 3539 91150 91200 4082 3700 94150 94200 4260 3862 97150 97200 4438 4023 88200 88250 3906 3541 91200 91250 4085 3703 94200 94250 4263 3865 97200 97250 4441 4026 88250 88300 3909 3544 91250 91300 4088 3706 94250 94300 4266 3867 97250 97300 4444 4029 88300 88350 3912 3547 91300 91350 4091 3708 94300 94350 4269 3870 97300 97350 4447 4032 88350 88400 3915 3549 91350 91400 4094 3711 94350 94400 4272 3873 97350 97400 4450 4034 88400 88450 3918 3552 91400 91450 4097 3714 94400 94450 4275 3875 97400 97450 4453 4037 88450 88500 3921 3555 91450 91500 4100 3716 94450 94500 4278 3878 97450 97500 4456 4040 88500 88550 3924 3557 91500 91550 4103 3719 94500 94550 4281 3881 97500 97550 4459 4042 88550 88600 3927 3560 91550 91600 4106 3722 94550 94600 4284 3883 97550 97600 4462 4045 88600 88650 3930 3563 91600 91650 4108 3724 94600 94650 4287 3886 97600 97650 4465 4048 88650 88700 3933 3566 91650 91700 4111 3727 94650 94700 4290 3889 97650 97700 4468 4050 88700 88750 3936 3568 91700 91750 4114 3730 94700 94750 4293 3891 97700 97750 4471 4053 88750 88800 3939 3571 91750 91800 4117 3733 94750 94800 4296 3894 97750 97800 4474 4056 88800 88850 3942 3574 91800 91850 4120 3735 94800 94850 4299 3897 97800 97850 4477 4059 88850 88900 3945 3576 91850 91900 4123 3738 94850 94900 4302 3900 97850 97900 4480 4061 88900 88950 3948 3579 91900 91950 4126 3741 94900 94950 4305 3902 97900 97950 4483 4064 88950 89000 3951 3582 91950 92000 4129 3743 94950 95000 4308 3905 97950 98000 4486 4067

$89000 $92000 $95000 $98000

$89000 $89050 $ 3954 $ 3584 $92000 $92050 $ 4132 $ 3746 $95000 $95050 $ 4311 $ 3908 $98000 $98050 $ 4489 $ 4069 89050 89100 3957 3587 92050 92100 4135 3749 95050 95100 4314 3910 98050 98100 4492 4072 89100 89150 3960 3590 92100 92150 4138 3751 95100 95150 4316 3913 98100 98150 4495 4075 89150 89200 3963 3592 92150 92200 4141 3754 95150 95200 4319 3916 98150 98200 4498 4077 89200 89250 3966 3595 92200 92250 4144 3757 95200 95250 4322 3918 98200 98250 4501 4080 89250 89300 3969 3598 92250 92300 4147 3759 95250 95300 4325 3921 98250 98300 4504 4083 89300 89350 3972 3601 92300 92350 4150 3762 95300 95350 4328 3924 98300 98350 4507 4085 89350 89400 3975 3603 92350 92400 4153 3765 95350 95400 4331 3927 98350 98400 4510 4088 89400 89450 3978 3606 92400 92450 4156 3768 95400 95450 4334 3929 98400 98450 4513 4091 89450 89500 3981 3609 92450 92500 4159 3770 95450 95500 4337 3932 98450 98500 4516 4094 89500 89550 3984 3611 92500 92550 4162 3773 95500 95550 4340 3935 98500 98550 4519 4096 89550 89600 3987 3614 92550 92600 4165 3776 95550 95600 4343 3937 98550 98600 4522 4099 89600 89650 3990 3617 92600 92650 4168 3778 95600 95650 4346 3940 98600 98650 4524 4102 89650 89700 3993 3619 92650 92700 4171 3781 95650 95700 4349 3943 98650 98700 4527 4104 89700 89750 3996 3622 92700 92750 4174 3784 95700 95750 4352 3945 98700 98750 4530 4107 89750 89800 3999 3625 92750 92800 4177 3786 95750 95800 4355 3948 98750 98800 4533 4110 89800 89850 4001 3627 92800 92850 4180 3789 95800 95850 4358 3951 98800 98850 4536 4112 89850 89900 4004 3630 92850 92900 4183 3792 95850 95900 4361 3953 98850 98900 4539 4115 89900 89950 4007 3633 92900 92950 4186 3794 95900 95950 4364 3956 98900 98950 4542 4118 89950 90000 4010 3636 92950 93000 4189 3797 95950 96000 4367 3959 98950 99000 4545 4120

$90000 $93000 $96000 $99000

$90000 $90050 $ 4013 $ 3638 $93000 $93050 $ 4192 $ 3800 $96000 $96050 $ 4370 $ 3962 $99000 $99050 $ 4548 $ 4123 90050 90100 4016 3641 93050 93100 4195 3803 96050 96100 4373 3964 99050 99100 4551 4126 90100 90150 4019 3644 93100 93150 4198 3805 96100 96150 4376 3967 99100 99150 4554 4129 90150 90200 4022 3646 93150 93200 4201 3808 96150 96200 4379 3970 99150 99200 4557 4131 90200 90250 4025 3649 93200 93250 4204 3811 96200 96250 4382 3972 99200 99250 4560 4134 90250 90300 4028 3652 93250 93300 4207 3813 96250 96300 4385 3975 99250 99300 4563 4137 90300 90350 4031 3654 93300 93350 4210 3816 96300 96350 4388 3978 99300 99350 4566 4139 90350 90400 4034 3657 93350 93400 4212 3819 96350 96400 4391 3980 99350 99400 4569 4142 90400 90450 4037 3660 93400 93450 4215 3821 96400 96450 4394 3983 99400 99450 4572 4145 90450 90500 4040 3662 93450 93500 4218 3824 96450 96500 4397 3986 99450 99500 4575 4147 90500 90550 4043 3665 93500 93550 4221 3827 96500 96550 4400 3988 99500 99550 4578 4150 90550 90600 4046 3668 93550 93600 4224 3830 96550 96600 4403 3991 99550 99600 4581 4153 90600 90650 4049 3671 93600 93650 4227 3832 96600 96650 4406 3994 99600 99650 4584 4155 90650 90700 4052 3673 93650 93700 4230 3835 96650 96700 4409 3997 99650 99700 4587 4158 90700 90750 4055 3676 93700 93750 4233 3838 96700 96750 4412 3999 99700 99750 4590 4161 90750 90800 4058 3679 93750 93800 4236 3840 96750 96800 4415 4002 99750 99800 4593 4164 90800 90850 4061 3681 93800 93850 4239 3843 96800 96850 4418 4005 99800 99850 4596 4166 90850 90900 4064 3684 93850 93900 4242 3846 96850 96900 4420 4007 99850 99900 4599 4169 90900 90950 4067 3687 93900 93950 4245 3848 96900 96950 4423 4010 99900 99950 4602 4172 90950 91000 4070 3689 93950 94000 4248 3851 96950 97000 4426 4013 99950 100000 4605 4174

OHIO TAX TABLES FOR 1998 ONLY 31

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that surplus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax and tax rate before and after reduction The crossed-out part of the table shows the tax and tax rate before reduction The amount shown in the shaded area is the tax and tax rate after reduction

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

1998 IT-1040EZ AND IT-1040 TAX TABLE NO 2

Taxpayers with Ohio taxable income of $100000 or more must use this table

Ohio taxable income (line 5 of Form IT-1040EZ or line 5 of Form IT-1040)

$0mdash 5000 $5000mdash 10000

$10000mdash 15000 $15000mdash 20000 $20000mdash 40000 $40000mdash 80000 $80000mdash 100000

$100000mdash 200000 over 200000

Ohio tax rate before reduction DO NOT USE

743 of Ohio taxable income

$ 3715 plus 1486 of excess over $ 5000

$ 11145 plus 2972 of excess over $ 10000

$ 26065 plus 3715 of excess over $ 15000

$ 44580 plus 4457 of excess over $ 20000

$ 133720 plus 5201 of excess over $ 40000

$ 341760 plus 5943 of excess over $ 80000

$ 460620 plus 69 of excess over $ 100000

$ 1150620 plus 75 of excess over $ 200000

1998 Ohio tax rate after reduction

673 of Ohio taxable income

$ 3365 plus 1347 of excess over $ 5000

$ 10100 plus 2694 of excess over $ 10000

$ 23570 plus 3368 of excess over $ 15000

$ 40410 plus 4040 of excess over $ 20000

$ 121210 plus 4715 of excess over $ 40000

$ 309810 plus 5388 of excess over $ 80000

$ 417570 plus 6255 of excess over $ 100000

$ 1043070 plus 6799 of excess over $ 200000

32

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 1998 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 your county board ofnumbers elections

ADAMS COUNTY Adams CountyOhio Valley Local SD 0101

ALLEN COUNTY 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 Ashland City SD 0301 Hillsdale Local SD 0302

Loudonville-Perrysville Ex Vil SD 0303 Mapleton Local SD 0304

ASHTABULA COUNTY 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 Alexander Local SD 0501 Athens City SD 0502 Federal Hocking Local SD 0503 Nelsonville-York City SD 0504 Trimble Local SD 0505

AUGLAIZE COUNTY 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 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 Eastern Local SD 0801 Fayetteville-Perry Local SD 0802 Georgetown Ex Vil SD 0803 Ripley Union Lewis Huntington Local SD 0804 Western Brown Local SD 0805

BUTLER COUNTY Edgewood City SD 0901 Fairfield City SD 0902 Hamilton City SD 0903 Lakota Local SD 0904

Madison Local SD 0905 MiddletownMonroe City SD 0906

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

CARROLL COUNTY Brown Local SD 1001 Carrollton Ex Vil SD 1002

CHAMPAIGN COUNTY 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 Mad River-Green Local SD 1201 Northeastern Local SD 1203 Northwestern Local SD 1204

Southeastern Local SD 1205 Springfield City SD 1206 Clark-Shawnee Local SD 1207 Tecumseh Local SD 1202

CLERMONT COUNTY 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 Blanchester Local SD 1401 Clinton-Massie Local SD 1402 East Clinton Local SD 1403 Wilmington City SD 1404

COLUMBIANA COUNTY 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 Coshocton City SD 1601 Ridgewood Local SD 1602 River View Local SD 1603

CRAWFORD COUNTY 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 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 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 Ayersville Local SD 2001

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

Northeastern Local SD 2005

DELAWARE COUNTY Big Walnut Local SD 2101 Buckeye Valley Local SD 2102

Delaware City SD 2103 Olentangy Local SD 2104

ERIE COUNTY 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 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 Miami Trace Local SD 2401 Washington Court House City SD 2402

FRANKLIN COUNTY 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 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

School district income tax in effect for 1998

33

GALLIA COUNTY Gallia County Local SD 2701 Gallipolis City SD 2702

GEAUGA COUNTY 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 Beavercreek City SD 2901

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

Sugarcreek Local SD 2905 Xenia City SD2906

Yellow Springs Ex Vil SD 2907

GUERNSEY COUNTY Cambridge City SD3001 East Guernsey Local SD3002 Rolling Hills Local SD 3003

HAMILTON COUNTY Cincinnati City SD3101 Deer Park Community City SD3102 Finneytown Local SD 3103 Forest Hills Local SD 3104 Indian Hill Ex Vil SD 3106 Lockland City SD 3107 Loveland City SD 3108 Madeira City SD 3109 Mariemont City SD3110 Mount Healthy City SD3111 North College Hill City SD 3112 Northwest Local SD 3113 Norwood City SD 3114 Oak Hills Local SD3115 Princeton City SD 3116 Reading Community City SD3117 Southwest Local SD 3118 St Bernard-Elmwood Place City SD 3119 Sycamore Community City SD 3120 Three Rivers Local SD 3121 Winton Woods City SD3105

Wyoming City SD 3122

HANCOCK COUNTY Arcadia Local SD 3201

Arlington Local SD3202 Cory-Rawson Local SD3203

Findlay City SD 3204 Liberty-Benton Local SD 3205 McComb Local SD 3206

Van Buren Local SD3207 Vanlue Local SD3208

HARDIN COUNTY Ada Ex Vil SD3301 Hardin Northern Local SD 3302 Kenton City SD3303 Ridgemont Local SD 3304

Riverdale Local SD3305 Upper Scioto Valley Local SD 3306

HARRISON COUNTY Conotton Valley Union Local SD 3401 Harrison Hills City SD 3402

HENRY COUNTY Holgate Local SD 3501 Liberty Center Local SD3502

Napoleon Area City SD3503 Patrick Henry Local SD3504

HIGHLAND COUNTY Bright Local SD3601 Fairfield Local SD 3602 Greenfield Ex Vil SD 3603

Hillsboro City SD 3604 Lynchburg-Clay Local SD3605

HOCKING COUNTY Logan-Hocking Local SD3701

HOLMES COUNTY East Holmes Local SD3801 West Holmes Local SD 3802

HURON COUNTY Bellevue City SD 3901 Monroeville Local SD 3902

New London Local SD 3903 Norwalk City SD 3904 South Central Local SD3905 Western Reserve Local SD3906

Willard City SD 3907

JACKSON COUNTY Jackson City SD4001 Oak Hill Union Local SD 4002 Wellston City SD4003

JEFFERSON COUNTY Buckeye Local SD 4101 Edison Local SD 4102 Indian Creek Local SD 4103 Steubenville City SD 4104 Toronto City SD 4105

KNOX COUNTY Centerburg Local SD 4201 Danville Local SD 4202

East Knox Local SD 4203 Fredericktown Local SD4204 Mount Vernon City SD4205 LAKE COUNTY Fairport Harbor Ex Vil SD 4301 Kirtland Local SD4302 Madison Local SD 4303 Mentor Ex Vil SD4304 Painesville City Local SD4305 Painesville Township Local SD 4306 Perry Local SD 4307 Wickliffe City SD 4308 Willoughby-Eastlake City SD 4309

LAWRENCE COUNTY Chesapeake Union Ex Vil SD 4401 Dawson-Bryant Local SD4402 Fairland Local SD4403 Ironton City SD4404 Rock Hill Local SD 4405 South Point Local SD 4406 Symmes Valley Local SD4407

LICKING COUNTY Granville Ex Vil SD 4501 Heath City SD4502 Johnstown-Monroe Local SD 4503 Lakewood Local SD 4504 Licking Heights Local SD 4505

Licking Valley Local SD4506 Newark City SD 4507

North Fork Local SD 4508 Northridge Local SD 4509 Southwest Licking Local SD4510

LOGAN COUNTY Bellefontaine City SD4601 Benjamin Logan Local SD 4602 Indian Lake Local SD4603

Riverside Local SD4604

LORAIN COUNTY Amherst Ex Vil SD4701 Avon Lake City SD 4702 Avon Local SD 4703 Clearview Local SD4704 Columbia Local SD 4705 Elyria City SD4706 Firelands Local SD 4707 Keystone Local SD 4708 Lorain City SD4709 Midview Local SD4710 North Ridgeville City SD 4711

Oberlin City SD 4712 Sheffield-Sheffield Lake City SD4713

Wellington Ex Vil SD4715

LUCAS COUNTY Anthony Wayne Local SD4801 Maumee City SD 4802 Oregon City SD 4803 Ottawa Hills Local SD4804 Springfield Local SD 4805 Sylvania City SD 4806 Toledo City SD 4807 Washington Local SD4808

School district income tax in effect for 1998

MADISON COUNTY Jefferson Local SD 4901

Jonathan Alder Local SD4902 London City SD4903 Madison-Plains Local SD 4904

MAHONING COUNTY Austintown Local SD 5001 Boardman Local SD 5002 Campbell City SD5003 Canfield Local SD 5004 Jackson-Milton Local SD 5005 Lowellville Local SD5006 Poland Local SD 5007 Sebring Local SD5008 South Range Local SD 5009 Springfield Local SD 5010 Struthers City SD5011 West Branch Local SD 5012 Western Reserve Local SD5013 Youngstown City SD5014

MARION COUNTY Elgin Local SD 5101 Marion City SD5102 Pleasant Local SD5103 Ridgedale Local SD5104 River Valley Local SD 5105

MEDINA COUNTY Black River Local SD5201 Brunswick City SD 5202 Buckeye Local SD 5203 Cloverleaf Local SD 5204 Highland Local SD 5205 Medina City SD 5206 Wadsworth City SD5207

MEIGS COUNTY Eastern Local SD 5301 Meigs Local SD 5302 Southern Local SD5303

MERCER COUNTY Celina City SD5401 Coldwater Ex Vil SD5402 Fort Recovery Local SD 5406

Marion Local SD 5403 Parkway Local SD 5405

St Henry Consolidated Local SD 5407

MIAMI COUNTY Bethel Local SD5501

Bradford Ex Vil SD 5502 Covington Ex Vil SD5503 Miami East Local SD 5504

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

Tipp City Ex Vil SD 5508 Troy City SD5509

MONROE COUNTY Switzerland of Ohio Local SD 5601

MONTGOMERY COUNTY Brookville Local SD 5701 Centerville City SD5702 Dayton City SD5703 Huber Heights City SD5715 Jefferson Township Local SD 5704 Kettering City SD 5705 Mad River Local SD5706 Miamisburg City SD5707

New Lebanon Local SD 5708 Northmont City SD5709 Northridge Local SD5710 Oakwood City SD5711 Trotwood-Madison City SD 5712

Valley View Local SD5713 Vandalia-Butler City SD5714 West Carrollton City SD5716

MORGAN COUNTY Morgan Local SD 5801

MORROW COUNTY Cardington-Lincoln Local SD 5901

Highland Local SD 5902 Mount Gilead Ex Vil SD 5903 Northmor Local SD 5904

34

MUSKINGUM COUNTY East Muskingum Local SD6001 Franklin Local SD6002 Maysville Local SD 6003 Tri-Valley Local SD 6004 West Muskingum Local SD 6005 Zanesville City SD6006

NOBLE COUNTY Caldwell Ex Vil SD 6101 Noble Local SD 6102

OTTAWA COUNTY Benton-Carroll-Salem Local SD6201 Danbury Local SD 6202 Genoa Area Local SD6203 Middle Bass Local SD6204 North Bass Local SD 6205 Port Clinton City SD6206 Put-In-Bay Local SD 6207

PAULDING COUNTY Antwerp Local SD 6301 Paulding Ex Vil SD 6302 Wayne Trace Local SD6303

PERRY COUNTY Crooksville Ex Vil SD6401 New Lexington City SD 6402 Northern Local SD6403 Southern Local SD6404

PICKAWAY COUNTY Circleville City SD 6501 Logan Elm Local SD 6502

Teays Valley Local SD6503 Westfall Local SD6504

PIKE COUNTY Eastern Local SD 6601 Scioto Valley Local SD 6602 Waverly City SD6603 Western Local SD6604

PORTAGE COUNTY Aurora City SD 6701 Crestwood Local SD6702 Field Local SD6703 James A Garfield Local SD 6704 Kent City SD6705 Ravenna City SD 6706 Rootstown Local SD6707 Southeast Local SD6708 Streetsboro City SD 6709 Waterloo Local SD 6710 Windham Ex Vil SD6711

PREBLE COUNTY College Corner Local SD 6801

National Trail Local SD 6802 Eaton City SD 6803 Preble Shawnee Local SD 6804

Twin Valley Community Local SD6805 Tri-County North Local SD6806

PUTNAM COUNTY Columbus Grove Local SD6901 Continental Local SD 6902

Jennings Local SD 6903 Kalida Local SD 6904

Leipsic Local SD 6905 Miller City-New Cleveland Local SD 6906 Ottawa-Glandorf Local SD6907

Ottoville Local SD6908 Pandora-Gilboa Local SD6909

RICHLAND COUNTY Clear Fork Valley Local SD 7001 Crestview Local SD7002 Lexington Local SD7003 Lucas Local SD7004 Madison Local SD 7005 Mansfield City SD 7006 Ontario Local SD7009

Plymouth Local SD7007 Shelby City SD 7008

ROSS COUNTY Adena Local SD7101 Chillicothe City SD7102 Huntington Local SD7103 Paint Valley Local SD 7104

Scioto Valley Local SD 7105 Union-Scioto Local SD7106 Zane Trace Local SD 7107

SANDUSKY COUNTY Clyde-Green Springs Ex Vil SD7201

Fremont City SD7202 Gibsonburg Ex Vil SD7203 Lakota Local SD 7204 Woodmore Local SD 7205

SCIOTO COUNTY Bloom-Vernon Local SD7301 Clay Local SD7302 Green Local SD 7303 Minford Local SD7304 New Boston Local SD 7305 Northwest Local SD 7306 Portsmouth City SD7307 Valley Local SD 7308 Washington-Nile Local SD7309 Wheelersburg Local SD7310

SENECA COUNTY Bettsville Local SD7401

Fostoria City SD 7402 Hopewell-Loudon Local SD7403

New Riegel Local SD 7404 Old Fort Local SD 7405 Seneca East Local SD7406 Tiffin City SD 7407

SHELBY COUNTY Anna Local SD 7501

Botkins Local SD7502 Fairlawn Local SD7503 Fort Loramie Local SD7504 Hardin-Houston Local SD 7505

Jackson Center Local SD7506 Russia Local SD 7507

Sidney City SD 7508

STARK COUNTY Alliance City SD7601 Canton City SD7602 Canton Local SD7603 Fairless Local SD7604 Jackson Local SD 7605 Lake Local SD 7606 Louisville City SD 7607 Marlington Local SD 7608

Massillon City SD7609 Minerva Local SD7610 North Canton City SD 7611 Northwest Local SD 7612 Osnaburg Local SD7613 Perry Local SD 7614 Plain Local SD7615 Sandy Valley Local SD 7616 Tuslaw Local SD 7617

SUMMIT COUNTY Akron City SD 7701 Barberton City SD 7702 Copley-Fairlawn City SD 7703 Coventry Local SD 7704 Cuyahoga Falls City SD 7705 Green Local SD 7707 Hudson Local SD7708 Manchester Local SD 7706 Mogadore Local SD7709 Nordonia Hills City SD 7710 Norton City SD 7711 Revere Local SD7712 Springfield Local SD 7713 Stow-Munroe Falls City SD 7714 Tallmadge City SD 7715 Twinsburg City SD 7716 Woodridge Local SD 7717

TRUMBULL COUNTY Bloomfield-Mespo Local SD7801 Bristol Local SD 7802 Brookfield Local SD7803 Champion Local SD 7804 Girard City SD7807 Howland Local SD 7808 Hubbard Ex Vil SD7809 Joseph Badger Local SD7810 LaBrae Local SD 7811 Lakeview Local SD 7812 Liberty Local SD 7813

School district income tax in effect for 1998

Lordstown Local SD7814 Maplewood Local SD 7815 Mathews Local SD 7806 McDonald Local SD 7816 Newton Falls Ex Vil SD 7817 Niles City SD7818 Southington Local SD7819 Warren City SD 7820 Weathersfield Local SD7821

TUSCARAWAS COUNTY Claymont City SD7901 Dover City SD 7902 Garaway Local SD7903 Indian Valley Local SD 7904 Newcomerstown Ex Vil SD 7905 New Philadelphia City SD7906 Strasburg-Franklin Local SD7907 Tuscarawas Valley Local SD 7908

UNION COUNTY Fairbanks Local SD 8001

Marysville Ex Vil SD 8002 North Union Local SD8003

VAN WERT COUNTY Crestview Local SD8101 Lincolnview Local SD8102 Van Wert City SD8104

VINTON COUNTY Vinton County Local SD 8201

WARREN COUNTY Carlisle Local SD8301 Franklin City SD8304 Kings Local SD8303 Lebanon City SD 8305 Little Miami Local SD8306 Mason City SD 8307 Springboro Community City SD 8302 Wayne Local SD8308

WASHINGTON COUNTY Belpre City SD8401 Fort Frye Local SD 8402 Frontier Local SD 8403 Marietta City SD8404 Warren Local SD 8405 Wolf Creek Local SD 8406

WAYNE COUNTY Chippewa Local SD8501 Dalton Local SD 8502 Green Local SD 8503 North Central Local SD8504

Northwestern Local SD 8505 Orrville City SD8506 Rittman Ex Vil SD8507 Southeast Local SD8508 Triway Local SD8509 Wooster City SD8510

WILLIAMS COUNTY Bryan City SD8601

Edgerton Local SD 8602 Edon-Northwest Local SD8603 Millcreek-West Unity Local SD8604 Montpelier Ex Vil SD8605 North Central Local SD8606

Stryker Local SD 8607

WOOD COUNTY Bowling Green City SD8701

Eastwood Local SD 8702 Elmwood Local SD8703

Lake Local SD 8704 North Baltimore Local SD8705 Northwood Local SD8706 Otsego Local SD8707

Perrysburg Ex Vil SD 8708 Rossford Ex Vil SD 8709

WYANDOT COUNTY Carey Ex Vil SD 8801

Mohawk Local SD8802 Upper Sandusky Ex Vil SD8803

35

To Determine the School District of Residence

COUNTY BOARD OF ELECTIONS

Adams 937-544-2633 Allen 419-223-8530 Ashland 419-282-4224 Ashtabula 440-576-6915

Athens 740-592-3201 Auglaize 419-738-9231 Belmont 740-676-1025 Brown 937-378-3008

Butler 513-887-3700 Carroll 330-627-2610 Champaign 937-652-1369 Clark 937-328-2491 2492 2604

Clermont 513-732-7275 Clinton 937-382-3537 Columbiana 330-424-1448 Coshocton 740-622-1117

Crawford 419-562-8721 Cuyahoga 216-443-3200 Darke 937-548-1835 Defiance 419-782-2906 8543

Delaware 740-368-1780 Erie 419-627-7601 Fairfield 740-687-7000 Fayette 740-335-1190

Franklin 614-462-3100 Fulton 419-335-6841 Gallia 740-446-1600 Geauga 440-285-2222 ext 5930

Greene 937-376-7470 Guernsey 740-432-2680 Hamilton 513-632-7031 Hancock 419-422-3245

Hardin 419-674-2211 Harrison 740-942-8866 Henry 419-592-7956 Highland 937-393-9961

Hocking 740-380-8683 Holmes 330-674-5921 Huron 419-668-8238 Jackson 740-286-2905

Jefferson 740-283-8522 Knox 740-397-2188 Lake 440-350-2700 Lawrence 740-532-0444

Call the County Board of Elections

COUNTY

Licking Logan Lorain Lucas

Madison Mahoning Marion Medina

Meigs Mercer Miami Monroe

Montgomery Morgan Morrow Muskingum

Noble Ottawa Paulding Perry

Pickaway Pike Portage Preble

Putnam Richland Ross Sandusky

Scioto Seneca Shelby Stark

Summit Trumbull Tuscarawas Union

Van Wert Vinton Warren Washington

Wayne Williams Wood Wyandot

BOARD OF ELECTIONS

740-349-8683 937-599-7255 440-244-3186 440-322-8228 419-213-4001

740-852-9424 330-783-2474 740-387-9631 330-722-9278

740-992-2697 419-586-2215 937-332-6926 740-472-0929

937-225-5656 740-962-3116 419-946-4026 740-455-7120

740-732-2057 419-734-6880 419-399-8230 740-342-2134

740-474-1100 8077 740-947-4512 2039 330-297-3511 937-456-8117

419-523-3343 419-774-5530 740-775-2350 419-334-6180

740-353-4178 419-447-4424 937-498-7207 330-438-8683

330-643-5200 330-369-4050 330-343-8819 937-642-2836

419-238-4192 740-596-5855 513-695-1358 740-374-6828

330-287-5480 419-636-1854 419-354-9120 419-294-1226

36 70998

n

n

I I I

I I I I

I I I I I I

I I I I I I I I

I I I

I I I I

I I I I

I I I I I

1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 i i 1 1 1

- 111111111111

IT-10 OHIO Information Notice 1998 For the year January 1-December 31 1998 or other taxable year beginning ________________________ 1998 and ending ________________________ 19_____

TY

PE

OR

PR

INT

TY

PE O

R P

RIN

T

Your first name Initial Last name Your social security number Filing Statusmdashcheck only one

n Single Notice

n Joint Notice

If a joint notice spousersquos first name Initial Last name Spousersquos social security number

Home address (number and street) PLACE LABEL HERE Apt No Ohio county

City town or post office state and ZIP code Ohio Public School District Number

s

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 7

I AM NOT REQUIRED TO FILE A 1998 OHIO INCOME TAX RETURN BECAUSE

1 I MOVED OUT OF THE STATE OF OHIO IN 1997 AND HAD NO INCOME IN OHIO DURING 1998

I MOVED TO ______________________________ DATE MOVED ______________________________

2 IN 1998 I WAS A RESIDENT OF ONE OF THE FOLLOWING STATES (CIRCLE STATE) KENTUCKY INDIANA WEST VIRGINIA MICHIGAN OR PENNSYLVANIA AND I 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 WE MAY ASK YOU LATER ON 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 1998

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)

OHIO IT-40P 1998PINCOME TAX PAYMENT VOUCHER Please use UPPER CASE letters to print the first three letters of

Taxpayerrsquos last name Spousersquos last name Your first name Initial Last name

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

(if joint filing)

Your Social Security Number

Spousersquos Number

(if joint filing)

Dollars Cents Return this voucher with check or money order payable to TREASURER OF STATE OF OHIO and mail to AMOUNT OF OHIO DEPrsquoT OF TAXATION PO BOX 182131 COLUMBUS OHIO 43218-2131 PAYMENT

s $

37

HOW TO GET OHIO TAX INFORMATION Do you want information by telephone - FAST FAST (Fast Answers about State Taxes) is an auto-mated phone system where you can get the status of your 1998 refund or get answers to the 23 most fre-quently asked tax questions Recorded tax information will be available 24 hours a day seven days a week

How do I use FAST to get refund information You can check on the status of your 1998 Ohio Income Tax refund by calling toll free 1-800-282-1784 You will be required to provide your social security number and your refund amount We will then tell you if your refund has been processed and when you can expect your refund Refund information will occasionally not be available due to system maintenance Refund pro-cessing takes from six to eight weeks You are limited to one refund information call every three days

Do you want to access us on the Internet Visit the State of Ohio Internet Web Site at wwwstateohustax You can get answers to the 23 most frequently asked tax questions as well as tax forms Publications Information Releases Tax Rules and Statistics

Do you want to visit us in person The addresses for our district offices are found on page 39 of this booklet

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 to a tax question If you write be sure to include your social security number Our address is found on page 39 of this booklet

How do I use FAST to answer a tax question You can listen to answers for the following 23 most frequently asked questions by calling toll free 1-800-282-1780 A pre-recorded message will follow each

Forms Information bull Where can I pick up Ohio income tax forms bull How can I get a copy of my Ohio income tax return bull What should I do if I need a paper copy of my

Telefile return

Filing Requirements bull I moved into Ohio last year How do I file bull How can I get an extension of time to file my Ohio

income tax return bull Where do I send my Ohio income tax return bull I never received a W-2 form What do I do bull What should I do if I need to correct my Telefile

return bull What should I do if the IRS examined and changed

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

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

an Ohio return bull Can my children claim themselves on their Ohio

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

Refund Problems bull I moved since I filed my Ohio return How can I get

my refund bull My spouse passed away but my refund check has

both our names on it What should I do bull Irsquom due a refund Do I still need to file an Ohio

income tax return bull Irsquove either lost my refund check or it was stolen

What should I do

Payment Information bull Why was my Ohio withholding disallowed bull Should I file my Ohio income tax return even though

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

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

income taxes bull Can I pay my taxes with a credit card

Ohio School District Information bull How do I find out what school district I live in bull What do I do if my employer mistakenly withheld

Ohio school district income tax

38

ii11imi111 11111 11 11 111 1

0

TAXPAYER ASSISTANCE

By Internet STATE OF OHIO INTERNET WEBSITE

Tax Forms Instructions wwwstateohustax FAST Tax Questions

By Phone TOLL FREE TELEPHONE NUMBERS

Toll Free 24 Hour Refund Hotline 1-800-282-1784 Toll Free Form Requests 1-800-282-1782 Toll Free Tax Questions 1-800-282-1780

Walk-in Ohio Department of Taxation District Office Locations Walk-in services are available at all office locations Monday through Friday 800 am to 500 pm

AKRON DISTRICT OFFICE CINCINNATI DISTRICT OFFICE CLEVELAND DISTRICT OFFICE 161 South High Street 900 Dalton Avenue at West 8th Street 615 West Superior Avenue Suite 501 Cincinnati Ohio 45203-1171 Fifth Floor Room 570 Akron Ohio 44308-1600 Cleveland Ohio 44113-1891

COLUMBUS DISTRICT OFFICE DAYTON DISTRICT OFFICE LIMA DISTRICT OFFICE 1880 East Dublin-Granville Road Centre City Offices 1303 Bellefontaine Avenue Columbus Ohio 43229-3529 15 East Fourth Street Room 510 Lima Ohio 45804-3199

Dayton Ohio 45402-2162

TOLEDO DISTRICT OFFICE YOUNGSTOWN DISTRICT OFFICE ZANESVILLE DISTRICT OFFICE One Government Center Stambaugh Building 601 Underwood Street Suite 1400 44 Federal Plaza Central 300 Zanesville Ohio 43701-3786 Toledo Ohio 43604-2232 Youngstown Ohio 44503-1651

Written Ohio Department of Taxation Taxpayer Services Mailing address

Ohio Department of Taxation Taxpayer ServiceCentral Registration Division Taxpayer Services Response Section PO Box 182382 Columbus Ohio 43218-2382

For Deaf Hard of Hearing or Speech Impaired who use TTY or TDD only Please contact the Ohio Relay Service at 1-800-750-0750 and give the Communication Assistant the Ohio Department of Taxation telephone number that you wish to contact

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 loca-tions in your area call the Internal Revenue Service at 1-800-829-1040 If you received an Ohio andor Federal income tax pack-age in the mail take them with you when you go for help

The Ohio Department of Taxation is an Equal Opportunity Employer

39

OHIO Department of Taxation Columbus Ohio 43270

  • Untitled
    • 2
Page 19: Individual Income Tax · Individual Income Tax Forms and Instructions This booklet contains 2 copies of Form IT-1040, the standard Ohio income tax form AND Form IT-1040 EZ, the short

0

0

Schedule BmdashCredits Line 46 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 47 mdash Senior Citizen Credit

You may claim a $50 credit if you were 65 years of age or older prior to January 1 1999 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

Line 48 mdash Lump Sum Distribution Credit

This credit is available only to individuals 65 years of age or older before January 1 1999 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

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 1999 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

If you take this credit you cannot take the $50 STOP Senior Citizenrsquos Credit on this yearrsquos return or any

future yearrsquos return

Line 49 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

If line 3 on the front of the Ohio Form IT-1040 is STOP $40000 or more yoursquore not entitled to this credit

1998 Child and Dependent Care Worksheet

A Enter the amount of Federal Child and Dependent Care Credit shown on your Federal Form 1040A line 26 or your Federal Form 1040 line 41 A$________

B If line 3 of your Ohio IT-1040 is less than $20000 enter 100 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 49 (schedule B) on the back of Form IT-1040 C$________

19

0

Line 50 mdash Lump Sum Retirement Income Credit

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 1998 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 page 39 of this booklet

Line 51 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

Such training qualifies for this credit only if you canSTOP 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

1998 Job Training Credit Worksheet

1 Enter the amount you paid during 1997 and 1998 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 51 Schedule B on the 1997 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 51 of Ohio Form IT-1040

Line 52 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 The max-imum credit is $50 (for single or married separate filers) and $100 (for married filing joint returns if both spouses made contributions of $50 or more) regardless of the amount of the contribution

You can claim the credit on the back of Form IT-1040 line 52

Line 53 mdash Total Credits Enter the total of lines 46 through 52 on line 53 and on line 7 on the front of the return

20

0

Schedule CmdashResident Credit Line 54

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 57 or 57a

Enter the portion of Ohio Adjusted Gross Income from line 3 that is subjected to tax 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

Do not include wages salaries tips or commissionsSTOP 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 55

Enter Ohio Adjusted Gross Income from line 3

Line 56 Divide 54 by line 55

Line 57 Multiply line 56 by the amount on line 12 on the front of the return Enter the amount on line 57

Line 57a Enter the amount of 1998 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 57b Enter the smaller of line 57 or line 57a 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 1998 income tax return below line 57b 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 58

Line 58 Enter the portion of Ohio Adjusted Gross Income from line 3 that was not earned or received in Ohio

Line 59

Enter Ohio Adjusted Gross Income from line 3

Line 60 Divide line 58 by line 59

Line 61 Multiply line 60 by the amount on line 12 on the front of the return Enter the amount on line 61 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 57b and 61 on line 13

21

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax least less is

than

Tax After Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

Up to $1000 $2000 $4000 $6000

$ 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 4 500 550 4 550 600 4 600 650 5 650 700 5 700 750 5 750 800 6 800 850 6 850 900 7 900 950 7 950 1000 7

$ 0 1 1 1 2 2 2 3 3 3 4 4 4 5 5 5 6 6 6 7

$ 2000 $ 2050 $ 15 $ 14 2050 2100 15 14 2100 2150 16 14 2150 2200 16 15 2200 2250 17 15 2250 2300 17 15 2300 2350 17 16 2350 2400 18 16 2400 2450 18 16 2450 2500 18 17 2500 2550 19 17 2550 2600 19 17 2600 2650 20 18 2650 2700 20 18 2700 2750 20 18 2750 2800 21 19 2800 2850 21 19 2850 2900 21 19 2900 2950 22 20 2950 3000 22 20

$ 4000 $ 4050 $ 30 $ 27 4050 4100 30 27 4100 4150 31 28 4150 4200 31 28 4200 4250 31 28 4250 4300 32 29 4300 4350 32 29 4350 4400 33 29 4400 4450 33 30 4450 4500 33 30 4500 4550 34 30 4550 4600 34 31 4600 4650 34 31 4650 4700 35 31 4700 4750 35 32 4750 4800 35 32 4800 4850 36 32 4850 4900 36 33 4900 4950 37 33 4950 5000 37 33

$ 6000 $ 6050 $ 52 $ 47 6050 6100 53 48 6100 6150 54 49 6150 6200 55 49 6200 6250 55 50 6250 6300 56 51 6300 6350 57 51 6350 6400 58 52 6400 6450 58 53 6450 6500 59 54 6500 6550 60 54 6550 6600 61 55 6600 6650 61 56 6650 6700 62 56 6700 6750 63 57 6750 6800 64 58 6800 6850 64 58 6850 6900 65 59 6900 6950 66 60 6950 7000 66 60

$1000 $3000 $5000 $7000

$ 1000 $ 1050 $ 8 1050 1100 8 1100 1150 8 1150 1200 9 1200 1250 9 1250 1300 9 1300 1350 10 1350 1400 10 1400 1450 11 1450 1500 11 1500 1550 11 1550 1600 12 1600 1650 12 1650 1700 12 1700 1750 13 1750 1800 13 1800 1850 14 1850 1900 14 1900 1950 14 1950 2000 15

$ 7 7 8 8 8 9 9 9

10 10 10 11 11 11 12 12 12 13 13 13

$ 3000 $ 3050 $ 22 $ 20 3050 3100 23 21 3100 3150 23 21 3150 3200 24 21 3200 3250 24 22 3250 3300 24 22 3300 3350 25 22 3350 3400 25 23 3400 3450 25 23 3450 3500 26 23 3500 3550 26 24 3550 3600 27 24 3600 3650 27 24 3650 3700 27 25 3700 3750 28 25 3750 3800 28 25 3800 3850 28 26 3850 3900 29 26 3900 3950 29 26 3950 4000 30 27

$ 5000 $ 5050 $ 38 $ 34 5050 5100 38 35 5100 5150 39 35 5150 5200 40 36 5200 5250 40 37 5250 5300 41 37 5300 5350 42 38 5350 5400 43 39 5400 5450 43 39 5450 5500 44 40 5500 5550 45 41 5550 5600 46 41 5600 5650 46 42 5650 5700 47 43 5700 5750 48 43 5750 5800 49 44 5800 5850 49 45 5850 5900 50 45 5900 5950 51 46 5950 6000 52 47

$ 7000 $ 7050 $ 67 $ 61 7050 7100 68 62 7100 7150 69 62 7150 7200 69 63 7200 7250 70 64 7250 7300 71 64 7300 7350 72 65 7350 7400 72 66 7400 7450 73 66 7450 7500 74 67 7500 7550 75 68 7550 7600 75 68 7600 7650 76 69 7650 7700 77 70 7700 7750 78 70 7750 7800 78 71 7800 7850 79 72 7850 7900 80 72 7900 7950 81 73 7950 8000 81 74

OHIO TAX TABLES FOR 1998 ONLY 22

$9000

$16000 $19000

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$8000 $11000 $14000 $17000

$ 8000 $ 8050 $ 82 $ 74 8050 8100 83 75 8100 8150 84 76 8150 8200 84 76 8200 8250 85 77 8250 8300 86 78 8300 8350 87 78 8350 8400 87 79 8400 8450 88 80 8450 8500 89 80 8500 8550 90 81 8550 8600 90 82 8600 8650 91 82 8650 8700 92 83 8700 8750 93 84 8750 8800 93 84 8800 8850 94 85 8850 8900 95 86 8900 8950 95 87 8950 9000 96 87

$11000 $11050 $ 142 $ 129 11050 11100 143 130 11100 11150 145 131 11150 11200 146 133 11200 11250 148 134 11250 11300 149 135 11300 11350 151 137 11350 11400 152 138 11400 11450 154 139 11450 11500 155 141 11500 11550 157 142 11550 11600 158 143 11600 11650 160 145 11650 11700 161 146 11700 11750 163 147 11750 11800 164 149 11800 11850 166 150 11850 11900 167 152 11900 11950 169 153 11950 12000 170 154

$14000 $14050 $ 231 $ 209 14050 14100 233 211 14100 14150 234 212 14150 14200 236 213 14200 14250 237 215 14250 14300 239 216 14300 14350 240 218 14350 14400 241 219 14400 14450 243 220 14450 14500 244 222 14500 14550 246 223 14550 14600 247 224 14600 14650 249 226 14650 14700 250 227 14700 14750 252 228 14750 14800 253 230 14800 14850 255 231 14850 14900 256 232 14900 14950 258 234 14950 15000 259 235

$17000 $17050 $ 335 $ 304 17050 17100 337 306 17100 17150 339 307 17150 17200 341 309 17200 17250 343 311 17250 17300 345 312 17300 17350 346 314 17350 17400 348 316 17400 17450 350 317 17450 17500 352 319 17500 17550 354 321 17550 17600 356 322 17600 17650 358 324 17650 17700 359 326 17700 17750 361 327 17750 17800 363 329 17800 17850 365 331 17850 17900 367 333 17900 17950 369 334 17950 18000 371 336

$9000 $12000 $15000 $18000

$ 9000 $ 9050 $ 97 $ 88 9050 9100 98 89 9100 9150 98 89 9150 9200 99 90 9200 9250 100 91 9250 9300 101 91 9300 9350 101 92 9350 9400 102 93 9400 9450 103 93 9450 9500 104 94 9500 9550 104 95 9550 9600 105 95 9600 9650 106 96 9650 9700 107 97 9700 9750 107 97 9750 9800 108 98 9800 9850 109 99 9850 9900 110 99 9900 9950 110 100 9950 10000 111 101

$12000 $12050 $ 172 $ 156 12050 12100 173 157 12100 12150 175 158 12150 12200 176 160 12200 12250 178 161 12250 12300 179 162 12300 12350 181 164 12350 12400 182 165 12400 12450 184 166 12450 12500 185 168 12500 12550 187 169 12550 12600 188 170 12600 12650 190 172 12650 12700 191 173 12700 12750 193 174 12750 12800 194 176 12800 12850 195 177 12850 12900 197 178 12900 12950 198 180 12950 13000 200 181

$15000 $15050 $ 261 $ 237 15050 15100 263 238 15100 15150 265 240 15150 15200 267 242 15200 15250 268 243 15250 15300 270 245 15300 15350 272 247 15350 15400 274 248 15400 15450 276 250 15450 15500 278 252 15500 15550 280 253 15550 15600 281 255 15600 15650 283 257 15650 15700 285 258 15700 15750 287 260 15750 15800 289 262 15800 15850 291 263 15850 15900 293 265 15900 15950 294 267 15950 16000 296 269

$18000 $18050 $ 372 $ 338 18050 18100 374 339 18100 18150 376 341 18150 18200 378 343 18200 18250 380 344 18250 18300 382 346 18300 18350 384 348 18350 18400 385 349 18400 18450 387 351 18450 18500 389 353 18500 18550 391 354 18550 18600 393 356 18600 18650 395 358 18650 18700 397 359 18700 18750 398 361 18750 18800 400 363 18800 18850 402 365 18850 18900 404 366 18900 18950 406 368 18950 19000 408 370

$10000 $13000 $16000 $19000

$10000 $10050 $ 112 $ 102 10050 10100 114 103 10100 10150 115 104 10150 10200 117 106 10200 10250 118 107 10250 10300 120 108 10300 10350 121 110 10350 10400 123 111 10400 10450 124 112 10450 10500 126 114 10500 10550 127 115 10550 10600 129 116 10600 10650 130 118 10650 10700 132 119 10700 10750 133 121 10750 10800 134 122 10800 10850 136 123 10850 10900 137 125 10900 10950 139 126 10950 11000 140 127

$13000 $13050 $ 201 $ 182 13050 13100 203 184 13100 13150 204 185 13150 13200 206 187 13200 13250 207 188 13250 13300 209 189 13300 13350 210 191 13350 13400 212 192 13400 13450 213 193 13450 13500 215 195 13500 13550 216 196 13550 13600 218 197 13600 13650 219 199 13650 13700 221 200 13700 13750 222 201 13750 13800 224 203 13800 13850 225 204 13850 13900 227 205 13900 13950 228 207 13950 14000 230 208

$16000 $16050 $ 298 $ 270 16050 16100 300 272 16100 16150 302 274 16150 16200 304 275 16200 16250 306 277 16250 16300 307 279 16300 16350 309 280 16350 16400 311 282 16400 16450 313 284 16450 16500 315 285 16500 16550 317 287 16550 16600 319 289 16600 16650 320 290 16650 16700 322 292 16700 16750 324 294 16750 16800 326 295 16800 16850 328 297 16850 16900 330 299 16900 16950 332 301 16950 17000 333 302

$19000 $19050 $ 410 $ 371 19050 19100 411 373 19100 19150 413 375 19150 19200 415 376 19200 19250 417 378 19250 19300 419 380 19300 19350 421 381 19350 19400 423 383 19400 19450 424 385 19450 19500 426 386 19500 19550 428 388 19550 19600 430 390 19600 19650 432 391 19650 19700 434 393 19700 19750 436 395 19750 19800 437 397 19800 19850 439 398 19850 19900 441 400 19900 19950 443 402 19950 20000 445 403

OHIO TAX TABLES FOR 1998 ONLY 23

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$20000 $22000 $24000 $26000

$20000 $20050 $ 447 $ 405 20050 20100 449 407 20100 20150 451 409 20150 20200 454 411 20200 20250 456 413 20250 20300 458 415 20300 20350 460 417 20350 20400 463 419 20400 20450 465 421 20450 20500 467 423 20500 20550 469 425 20550 20600 471 427 20600 20650 474 429 20650 20700 476 431 20700 20750 478 433 20750 20800 480 435 20800 20850 483 437 20850 20900 485 439 20900 20950 487 441 20950 21000 489 443

$22000 $22050 $ 536 $ 486 22050 22100 538 488 22100 22150 541 490 22150 22200 543 492 22200 22250 545 494 22250 22300 547 496 22300 22350 549 498 22350 22400 552 500 22400 22450 554 502 22450 22500 556 504 22500 22550 558 506 22550 22600 561 508 22600 22650 563 510 22650 22700 565 512 22700 22750 567 514 22750 22800 569 516 22800 22850 572 518 22850 22900 574 520 22900 22950 576 522 22950 23000 578 524

$24000 $24050 $ 625 $ 567 24050 24100 627 569 24100 24150 630 571 24150 24200 632 573 24200 24250 634 575 24250 24300 636 577 24300 24350 639 579 24350 24400 641 581 24400 24450 643 583 24450 24500 645 585 24500 24550 647 587 24550 24600 650 589 24600 24650 652 591 24650 24700 654 593 24700 24750 656 595 24750 24800 659 597 24800 24850 661 599 24850 24900 663 601 24900 24950 665 603 24950 25000 668 605

$26000 $26050 $ 714 $ 648 26050 26100 717 650 26100 26150 719 652 26150 26200 721 654 26200 26250 723 656 26250 26300 725 658 26300 26350 728 660 26350 26400 730 662 26400 26450 732 664 26450 26500 734 666 26500 26550 737 668 26550 26600 739 670 26600 26650 741 672 26650 26700 743 674 26700 26750 746 676 26750 26800 748 678 26800 26850 750 680 26850 26900 752 682 26900 26950 754 684 26950 27000 757 686

$21000 $23000 $25000 $27000

$21000 $21050 $ 491 $ 446 21050 21100 494 448 21100 21150 496 450 21150 21200 498 452 21200 21250 500 454 21250 21300 503 456 21300 21350 505 458 21350 21400 507 460 21400 21450 509 462 21450 21500 512 464 21500 21550 514 466 21550 21600 516 468 21600 21650 518 470 21650 21700 520 472 21700 21750 523 474 21750 21800 525 476 21800 21850 527 478 21850 21900 529 480 21900 21950 532 482 21950 22000 534 484

$23000 $23050 $ 581 $ 526 23050 23100 583 528 23100 23150 585 530 23150 23200 587 532 23200 23250 590 534 23250 23300 592 536 23300 23350 594 538 23350 23400 596 540 23400 23450 598 542 23450 23500 601 544 23500 23550 603 547 23550 23600 605 549 23600 23650 607 551 23650 23700 610 553 23700 23750 612 555 23750 23800 614 557 23800 23850 616 559 23850 23900 619 561 23900 23950 621 563 23950 24000 623 565

$25000 $25050 $ 670 $ 607 25050 25100 672 609 25100 25150 674 611 25150 25200 676 613 25200 25250 679 615 25250 25300 681 617 25300 25350 683 619 25350 25400 685 621 25400 25450 688 623 25450 25500 690 625 25500 25550 692 627 25550 25600 694 629 25600 25650 697 631 25650 25700 699 633 25700 25750 701 635 25750 25800 703 637 25800 25850 705 639 25850 25900 708 641 25900 25950 710 643 25950 26000 712 645

$27000 $27050 $ 759 $ 688 27050 27100 761 690 27100 27150 763 692 27150 27200 766 694 27200 27250 768 696 27250 27300 770 698 27300 27350 772 700 27350 27400 775 702 27400 27450 777 704 27450 27500 779 706 27500 27550 781 708 27550 27600 783 710 27600 27650 786 712 27650 27700 788 714 27700 27750 790 716 27750 27800 792 718 27800 27850 795 720 27850 27900 797 722 27900 27950 799 724 27950 28000 801 726

OHIO TAX TABLES FOR 1998 ONLY 24

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$28000 $31000 $34000 $37000

$28000 $28050 $ 803 $ 728 $31000 $31050 $ 937 $ 850 $34000 $34050 $ 1071 $ 971 $37000 $37050 $ 1205 $ 1092 28050 28100 806 730 31050 31100 939 852 34050 34100 1073 973 37050 37100 1207 1094 28100 28150 808 732 31100 31150 942 854 34100 34150 1075 975 37100 37150 1209 1096 28150 28200 810 734 31150 31200 944 856 34150 34200 1078 977 37150 37200 1211 1098 28200 28250 812 736 31200 31250 946 858 34200 34250 1080 979 37200 37250 1214 1100 28250 28300 815 738 31250 31300 948 860 34250 34300 1082 981 37250 37300 1216 1102 28300 28350 817 740 31300 31350 951 862 34300 34350 1084 983 37300 37350 1218 1104 28350 28400 819 742 31350 31400 953 864 34350 34400 1086 985 37350 37400 1220 1106 28400 28450 821 744 31400 31450 955 866 34400 34450 1089 987 37400 37450 1222 1108 28450 28500 824 746 31450 31500 957 868 34450 34500 1091 989 37450 37500 1225 1110 28500 28550 826 749 31500 31550 959 870 34500 34550 1093 991 37500 37550 1227 1112 28550 28600 828 751 31550 31600 962 872 34550 34600 1095 993 37550 37600 1229 1114 28600 28650 830 753 31600 31650 964 874 34600 34650 1098 995 37600 37650 1231 1116 28650 28700 832 755 31650 31700 966 876 34650 34700 1100 997 37650 37700 1234 1118 28700 28750 835 757 31700 31750 968 878 34700 34750 1102 999 37700 37750 1236 1120 28750 28800 837 759 31750 31800 971 880 34750 34800 1104 1001 37750 37800 1238 1122 28800 28850 839 761 31800 31850 973 882 34800 34850 1107 1003 37800 37850 1240 1124 28850 28900 841 763 31850 31900 975 884 34850 34900 1109 1005 37850 37900 1242 1126 28900 28950 844 765 31900 31950 977 886 34900 34950 1111 1007 37900 37950 1245 1128 28950 29000 846 767 31950 32000 980 888 34950 35000 1113 1009 37950 38000 1247 1130

$29000 $32000 $35000 $38000

$29000 $29050 $ 848 $ 769 $32000 $32050 $ 982 $ 890 $35000 $35050 $ 1115 $ 1011 $38000 $38050 $ 1249 $ 1132 29050 29100 850 771 32050 32100 984 892 35050 35100 1118 1013 38050 38100 1251 1134 29100 29150 853 773 32100 32150 986 894 35100 35150 1120 1015 38100 38150 1254 1136 29150 29200 855 775 32150 32200 988 896 35150 35200 1122 1017 38150 38200 1256 1138 29200 29250 857 777 32200 32250 991 898 35200 35250 1124 1019 38200 38250 1258 1140 29250 29300 859 779 32250 32300 993 900 35250 35300 1127 1021 38250 38300 1260 1142 29300 29350 861 781 32300 32350 995 902 35300 35350 1129 1023 38300 38350 1263 1144 29350 29400 864 783 32350 32400 997 904 35350 35400 1131 1025 38350 38400 1265 1146 29400 29450 866 785 32400 32450 1000 906 35400 35450 1133 1027 38400 38450 1267 1148 29450 29500 868 787 32450 32500 1002 908 35450 35500 1136 1029 38450 38500 1269 1150 29500 29550 870 789 32500 32550 1004 910 35500 35550 1138 1031 38500 38550 1271 1153 29550 29600 873 791 32550 32600 1006 912 35550 35600 1140 1033 38550 38600 1274 1155 29600 29650 875 793 32600 32650 1008 914 35600 35650 1142 1035 38600 38650 1276 1157 29650 29700 877 795 32650 32700 1011 916 35650 35700 1144 1037 38650 38700 1278 1159 29700 29750 879 797 32700 32750 1013 918 35700 35750 1147 1039 38700 38750 1280 1161 29750 29800 881 799 32750 32800 1015 920 35750 35800 1149 1041 38750 38800 1283 1163 29800 29850 884 801 32800 32850 1017 922 35800 35850 1151 1043 38800 38850 1285 1165 29850 29900 886 803 32850 32900 1020 924 35850 35900 1153 1045 38850 38900 1287 1167 29900 29950 888 805 32900 32950 1022 926 35900 35950 1156 1047 38900 38950 1289 1169 29950 30000 890 807 32950 33000 1024 928 35950 36000 1158 1049 38950 39000 1292 1171

$30000 $33000 $36000 $39000

$30000 $30050 $ 893 $ 809 $33000 $33050 $ 1026 $ 930 $36000 $36050 $ 1160 $ 1052 $39000 $39050 $ 1294 $ 1173 30050 30100 895 811 33050 33100 1029 932 36050 36100 1162 1054 39050 39100 1296 1175 30100 30150 897 813 33100 33150 1031 934 36100 36150 1164 1056 39100 39150 1298 1177 30150 30200 899 815 33150 33200 1033 936 36150 36200 1167 1058 39150 39200 1300 1179 30200 30250 902 817 33200 33250 1035 938 36200 36250 1169 1060 39200 39250 1303 1181 30250 30300 904 819 33250 33300 1037 940 36250 36300 1171 1062 39250 39300 1305 1183 30300 30350 906 821 33300 33350 1040 942 36300 36350 1173 1064 39300 39350 1307 1185 30350 30400 908 823 33350 33400 1042 944 36350 36400 1176 1066 39350 39400 1309 1187 30400 30450 910 825 33400 33450 1044 946 36400 36450 1178 1068 39400 39450 1312 1189 30450 30500 913 827 33450 33500 1046 948 36450 36500 1180 1070 39450 39500 1314 1191 30500 30550 915 829 33500 33550 1049 951 36500 36550 1182 1072 39500 39550 1316 1193 30550 30600 917 831 33550 33600 1051 953 36550 36600 1185 1074 39550 39600 1318 1195 30600 30650 919 833 33600 33650 1053 955 36600 36650 1187 1076 39600 39650 1320 1197 30650 30700 922 835 33650 33700 1055 957 36650 36700 1189 1078 39650 39700 1323 1199 30700 30750 924 837 33700 33750 1058 959 36700 36750 1191 1080 39700 39750 1325 1201 30750 30800 926 839 33750 33800 1060 961 36750 36800 1193 1082 39750 39800 1327 1203 30800 30850 928 841 33800 33850 1062 963 36800 36850 1196 1084 39800 39850 1329 1205 30850 30900 930 843 33850 33900 1064 965 36850 36900 1198 1086 39850 39900 1332 1207 30900 30950 933 845 33900 33950 1066 967 36900 36950 1200 1088 39900 39950 1334 1209 30950 31000 935 847 33950 34000 1069 969 36950 37000 1202 1090 39950 40000 1336 1211

OHIO TAX TABLES FOR 1998 ONLY 25

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$40000 $42000 $44000 $46000

$40000 $40050 $ 1339 $ 1213 $42000 $42050 $ 1443 $ 1308 $44000 $44050 $ 1547 $ 1402 $46000 $46050 $ 1651 $ 1496 40050 40100 1341 1216 42050 42100 1445 1310 44050 44100 1549 1404 46050 46100 1653 1499 40100 40150 1344 1218 42100 42150 1448 1312 44100 44150 1552 1407 46100 46150 1656 1501 40150 40200 1346 1220 42150 42200 1450 1315 44150 44200 1554 1409 46150 46200 1658 1503 40200 40250 1349 1223 42200 42250 1453 1317 44200 44250 1557 1411 46200 46250 1661 1506 40250 40300 1352 1225 42250 42300 1456 1319 44250 44300 1560 1414 46250 46300 1664 1508 40300 40350 1354 1227 42300 42350 1458 1322 44300 44350 1562 1416 46300 46350 1666 1510 40350 40400 1357 1230 42350 42400 1461 1324 44350 44400 1565 1418 46350 46400 1669 1513 40400 40450 1359 1232 42400 42450 1463 1326 44400 44450 1567 1421 46400 46450 1671 1515 40450 40500 1362 1234 42450 42500 1466 1329 44450 44500 1570 1423 46450 46500 1674 1517 40500 40550 1365 1237 42500 42550 1469 1331 44500 44550 1573 1425 46500 46550 1677 1520 40550 40600 1367 1239 42550 42600 1471 1334 44550 44600 1575 1428 46550 46600 1679 1522 40600 40650 1370 1242 42600 42650 1474 1336 44600 44650 1578 1430 46600 46650 1682 1524 40650 40700 1372 1244 42650 42700 1476 1338 44650 44700 1580 1433 46650 46700 1684 1527 40700 40750 1375 1246 42700 42750 1479 1341 44700 44750 1583 1435 46700 46750 1687 1529 40750 40800 1378 1249 42750 42800 1482 1343 44750 44800 1586 1437 46750 46800 1690 1532 40800 40850 1380 1251 42800 42850 1484 1345 44800 44850 1588 1440 46800 46850 1692 1534 40850 40900 1383 1253 42850 42900 1487 1348 44850 44900 1591 1442 46850 46900 1695 1536 40900 40950 1385 1256 42900 42950 1489 1350 44900 44950 1593 1444 46900 46950 1697 1539 40950 41000 1388 1258 42950 43000 1492 1352 44950 45000 1596 1447 46950 47000 1700 1541

$41000 $43000 $45000 $47000

$41000 $41050 $ 1391 $ 1260 $43000 $43050 $ 1495 $ 1355 $45000 $45050 $ 1599 $ 1449 $47000 $47050 $ 1703 $ 1543 41050 41100 1393 1263 43050 43100 1497 1357 45050 45100 1601 1451 47050 47100 1705 1546 41100 41150 1396 1265 43100 43150 1500 1359 45100 45150 1604 1454 47100 47150 1708 1548 41150 41200 1398 1268 43150 43200 1502 1362 45150 45200 1606 1456 47150 47200 1710 1550 41200 41250 1401 1270 43200 43250 1505 1364 45200 45250 1609 1458 47200 47250 1713 1553 41250 41300 1404 1272 43250 43300 1508 1367 45250 45300 1612 1461 47250 47300 1716 1555 41300 41350 1406 1275 43300 43350 1510 1369 45300 45350 1614 1463 47300 47350 1718 1557 41350 41400 1409 1277 43350 43400 1513 1371 45350 45400 1617 1466 47350 47400 1721 1560 41400 41450 1411 1279 43400 43450 1515 1374 45400 45450 1619 1468 47400 47450 1723 1562 41450 41500 1414 1282 43450 43500 1518 1376 45450 45500 1622 1470 47450 47500 1726 1565 41500 41550 1417 1284 43500 43550 1521 1379 45500 45550 1625 1473 47500 47550 1729 1567 41550 41600 1419 1286 43550 43600 1523 1381 45550 45600 1627 1475 47550 47600 1731 1569 41600 41650 1422 1289 43600 43650 1526 1383 45600 45650 1630 1477 47600 47650 1734 1572 41650 41700 1424 1291 43650 43700 1528 1385 45650 45700 1632 1480 47650 47700 1736 1574 41700 41750 1427 1293 43700 43750 1531 1388 45700 45750 1635 1482 47700 47750 1739 1576 41750 41800 1430 1296 43750 43800 1534 1390 45750 45800 1638 1484 47750 47800 1742 1579 41800 41850 1432 1298 43800 43850 1536 1392 45800 45850 1640 1487 47800 47850 1744 1581 41850 41900 1435 1301 43850 43900 1539 1395 45850 45900 1643 1489 47850 47900 1747 1583 41900 41950 1437 1303 43900 43950 1541 1397 45900 45950 1645 1491 47900 47950 1749 1586 41950 42000 1440 1305 43950 44000 1544 1400 45950 46000 1648 1494 47950 48000 1752 1588

OHIO TAX TABLES FOR 1998 ONLY 26

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$48000 $51000 $54000 $57000

$48000 $48050 $ 1755 $ 1590 $51000 $51050 $ 1911 $ 1732 $54000 $54050 $ 2067 $ 1873 $57000 $57050 $ 2223 $ 2015 48050 48100 1757 1593 51050 51100 1913 1734 54050 54100 2069 1876 57050 57100 2225 2017 48100 48150 1760 1595 51100 51150 1916 1737 54100 54150 2072 1878 57100 57150 2228 2020 48150 48200 1762 1598 51150 51200 1918 1739 54150 54200 2074 1880 57150 57200 2230 2022 48200 48250 1765 1600 51200 51250 1921 1741 54200 54250 2077 1883 57200 57250 2233 2024 48250 48300 1768 1602 51250 51300 1924 1744 54250 54300 2080 1885 57250 57300 2236 2027 48300 48350 1770 1605 51300 51350 1926 1746 54300 54350 2082 1888 57300 57350 2238 2029 48350 48400 1773 1607 51350 51400 1929 1748 54350 54400 2085 1890 57350 57400 2241 2031 48400 48450 1775 1609 51400 51450 1931 1751 54400 54450 2087 1892 57400 57450 2243 2034 48450 48500 1778 1612 51450 51500 1934 1753 54450 54500 2090 1895 57450 57500 2246 2036 48500 48550 1781 1614 51500 51550 1937 1756 54500 54550 2093 1897 57500 57550 2249 2038 48550 48600 1783 1616 51550 51600 1939 1758 54550 54600 2095 1899 57550 57600 2251 2041 48600 48650 1786 1619 51600 51650 1942 1760 54600 54650 2098 1902 57600 57650 2254 2043 48650 48700 1788 1621 51650 51700 1944 1763 54650 54700 2100 1904 57650 57700 2256 2045 48700 48750 1791 1623 51700 51750 1947 1765 54700 54750 2103 1906 57700 57750 2259 2048 48750 48800 1794 1626 51750 51800 1950 1767 54750 54800 2106 1909 57750 57800 2262 2050 48800 48850 1796 1628 51800 51850 1952 1770 54800 54850 2108 1911 57800 57850 2264 2053 48850 48900 1799 1631 51850 51900 1955 1772 54850 54900 2111 1913 57850 57900 2267 2055 48900 48950 1801 1633 51900 51950 1957 1774 54900 54950 2113 1916 57900 57950 2269 2057 48950 49000 1804 1635 51950 52000 1960 1777 54950 55000 2116 1918 57950 58000 2272 2060

$49000 $52000 $55000 $58000

$49000 $49050 $ 1807 $ 1638 $52000 $52050 $ 1963 $ 1779 $55000 $55050 $ 2119 $ 1921 $58000 $58050 $ 2275 $ 2062 49050 49100 1809 1640 52050 52100 1965 1781 55050 55100 2121 1923 58050 58100 2277 2064 49100 49150 1812 1642 52100 52150 1968 1784 55100 55150 2124 1925 58100 58150 2280 2067 49150 49200 1814 1645 52150 52200 1970 1786 55150 55200 2126 1928 58150 58200 2282 2069 49200 49250 1817 1647 52200 52250 1973 1789 55200 55250 2129 1930 58200 58250 2285 2071 49250 49300 1820 1649 52250 52300 1976 1791 55250 55300 2132 1932 58250 58300 2288 2074 49300 49350 1822 1652 52300 52350 1978 1793 55300 55350 2134 1935 58300 58350 2290 2076 49350 49400 1825 1654 52350 52400 1981 1796 55350 55400 2137 1937 58350 58400 2293 2078 49400 49450 1827 1656 52400 52450 1983 1798 55400 55450 2139 1939 58400 58450 2295 2081 49450 49500 1830 1659 52450 52500 1986 1800 55450 55500 2142 1942 58450 58500 2298 2083 49500 49550 1833 1661 52500 52550 1989 1803 55500 55550 2145 1944 58500 58550 2301 2086 49550 49600 1835 1664 52550 52600 1991 1805 55550 55600 2147 1946 58550 58600 2303 2088 49600 49650 1838 1666 52600 52650 1994 1807 55600 55650 2150 1949 58600 58650 2306 2090 49650 49700 1840 1668 52650 52700 1996 1810 55650 55700 2152 1951 58650 58700 2308 2093 49700 49750 1843 1671 52700 52750 1999 1812 55700 55750 2155 1954 58700 58750 2311 2095 49750 49800 1846 1673 52750 52800 2002 1814 55750 55800 2158 1956 58750 58800 2314 2097 49800 49850 1848 1675 52800 52850 2004 1817 55800 55850 2160 1958 58800 58850 2316 2100 49850 49900 1851 1678 52850 52900 2007 1819 55850 55900 2163 1961 58850 58900 2319 2102 49900 49950 1853 1680 52900 52950 2009 1822 55900 55950 2165 1963 58900 58950 2321 2104 49950 50000 1856 1682 52950 53000 2012 1824 55950 56000 2168 1965 58950 59000 2324 2107

$50000 $53000 $56000 $59000

$50000 $50050 $ 1859 $ 1685 $53000 $53050 $ 2015 $ 1826 $56000 $56050 $ 2171 $ 1968 $59000 $59050 $ 2327 $ 2109 50050 50100 1861 1687 53050 53100 2017 1829 56050 56100 2173 1970 59050 59100 2329 2111 50100 50150 1864 1689 53100 53150 2020 1831 56100 56150 2176 1972 59100 59150 2332 2114 50150 50200 1866 1692 53150 53200 2022 1833 56150 56200 2178 1975 59150 59200 2334 2116 50200 50250 1869 1694 53200 53250 2025 1836 56200 56250 2181 1977 59200 59250 2337 2119 50250 50300 1872 1697 53250 53300 2028 1838 56250 56300 2184 1979 59250 59300 2340 2121 50300 50350 1874 1699 53300 53350 2030 1840 56300 56350 2186 1982 59300 59350 2342 2123 50350 50400 1877 1701 53350 53400 2033 1843 56350 56400 2189 1984 59350 59400 2345 2126 50400 50450 1879 1704 53400 53450 2035 1845 56400 56450 2191 1987 59400 59450 2347 2128 50450 50500 1882 1706 53450 53500 2038 1847 56450 56500 2194 1989 59450 59500 2350 2130 50500 50550 1885 1708 53500 53550 2041 1850 56500 56550 2197 1991 59500 59550 2353 2133 50550 50600 1887 1711 53550 53600 2043 1852 56550 56600 2199 1994 59550 59600 2355 2135 50600 50650 1890 1713 53600 53650 2046 1855 56600 56650 2202 1996 59600 59650 2358 2137 50650 50700 1892 1715 53650 53700 2048 1857 56650 56700 2204 1998 59650 59700 2360 2140 50700 50750 1895 1718 53700 53750 2051 1859 56700 56750 2207 2001 59700 59750 2363 2142 50750 50800 1898 1720 53750 53800 2054 1862 56750 56800 2210 2003 59750 59800 2366 2144 50800 50850 1900 1722 53800 53850 2056 1864 56800 56850 2212 2005 59800 59850 2368 2147 50850 50900 1903 1725 53850 53900 2059 1866 56850 56900 2215 2008 59850 59900 2371 2149 50900 50950 1905 1727 53900 53950 2061 1869 56900 56950 2217 2010 59900 59950 2373 2152 50950 51000 1908 1730 53950 54000 2064 1871 56950 57000 2220 2012 59950 60000 2376 2154

OHIO TAX TABLES FOR 1998 ONLY 27

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$60000 $62000 $64000 $66000

$60000 $60050 $ 2379 $ 2156 $62000 $62050 $ 2483 $ 2251 $64000 $64050 $ 2587 $ 2345 $66000 $66050 $ 2691 $ 2439 60050 60100 2381 2159 62050 62100 2485 2253 64050 64100 2589 2347 66050 66100 2693 2442 60100 60150 2384 2161 62100 62150 2488 2255 64100 64150 2592 2350 66100 66150 2696 2444 60150 60200 2387 2163 62150 62200 2491 2258 64150 64200 2595 2352 66150 66200 2699 2446 60200 60250 2389 2166 62200 62250 2493 2260 64200 64250 2597 2354 66200 66250 2701 2449 60250 60300 2392 2168 62250 62300 2496 2262 64250 64300 2600 2357 66250 66300 2704 2451 60300 60350 2394 2170 62300 62350 2498 2265 64300 64350 2602 2359 66300 66350 2706 2453 60350 60400 2397 2173 62350 62400 2501 2267 64350 64400 2605 2361 66350 66400 2709 2456 60400 60450 2400 2175 62400 62450 2504 2269 64400 64450 2608 2364 66400 66450 2712 2458 60450 60500 2402 2177 62450 62500 2506 2272 64450 64500 2610 2366 66450 66500 2714 2460 60500 60550 2405 2180 62500 62550 2509 2274 64500 64550 2613 2368 66500 66550 2717 2463 60550 60600 2407 2182 62550 62600 2511 2277 64550 64600 2615 2371 66550 66600 2719 2465 60600 60650 2410 2185 62600 62650 2514 2279 64600 64650 2618 2373 66600 66650 2722 2467 60650 60700 2413 2187 62650 62700 2517 2281 64650 64700 2621 2376 66650 66700 2725 2470 60700 60750 2415 2189 62700 62750 2519 2284 64700 64750 2623 2378 66700 66750 2727 2472 60750 60800 2418 2192 62750 62800 2522 2286 64750 64800 2626 2380 66750 66800 2730 2475 60800 60850 2420 2194 62800 62850 2524 2288 64800 64850 2628 2383 66800 66850 2732 2477 60850 60900 2423 2196 62850 62900 2527 2291 64850 64900 2631 2385 66850 66900 2735 2479 60900 60950 2426 2199 62900 62950 2530 2293 64900 64950 2634 2387 66900 66950 2738 2482 60950 61000 2428 2201 62950 63000 2532 2295 64950 65000 2636 2390 66950 67000 2740 2484

$61000 $63000 $65000 $67000

$61000 $61050 $ 2431 $ 2203 $63000 $63050 $ 2535 $ 2298 $65000 $65050 $ 2639 $ 2392 $67000 $67050 $ 2743 $ 2486 61050 61100 2433 2206 63050 63100 2537 2300 65050 65100 2641 2394 67050 67100 2745 2489 61100 61150 2436 2208 63100 63150 2540 2302 65100 65150 2644 2397 67100 67150 2748 2491 61150 61200 2439 2211 63150 63200 2543 2305 65150 65200 2647 2399 67150 67200 2751 2493 61200 61250 2441 2213 63200 63250 2545 2307 65200 65250 2649 2401 67200 67250 2753 2496 61250 61300 2444 2215 63250 63300 2548 2310 65250 65300 2652 2404 67250 67300 2756 2498 61300 61350 2446 2218 63300 63350 2550 2312 65300 65350 2654 2406 67300 67350 2758 2500 61350 61400 2449 2220 63350 63400 2553 2314 65350 65400 2657 2409 67350 67400 2761 2503 61400 61450 2452 2222 63400 63450 2556 2317 65400 65450 2660 2411 67400 67450 2764 2505 61450 61500 2454 2225 63450 63500 2558 2319 65450 65500 2662 2413 67450 67500 2766 2508 61500 61550 2457 2227 63500 63550 2561 2321 65500 65550 2665 2416 67500 67550 2769 2510 61550 61600 2459 2229 63550 63600 2563 2324 65550 65600 2667 2418 67550 67600 2771 2512 61600 61650 2462 2232 63600 63650 2566 2326 65600 65650 2670 2420 67600 67650 2774 2515 61650 61700 2465 2234 63650 63700 2569 2328 65650 65700 2673 2423 67650 67700 2777 2517 61700 61750 2467 2236 63700 63750 2571 2331 65700 65750 2675 2425 67700 67750 2779 2519 61750 61800 2470 2239 63750 63800 2574 2333 65750 65800 2678 2427 67750 67800 2782 2522 61800 61850 2472 2241 63800 63850 2576 2335 65800 65850 2680 2430 67800 67850 2784 2524 61850 61900 2475 2244 63850 63900 2579 2338 65850 65900 2683 2432 67850 67900 2787 2526 61900 61950 2478 2246 63900 63950 2582 2340 65900 65950 2686 2434 67900 67950 2790 2529 61950 62000 2480 2248 63950 64000 2584 2343 65950 66000 2688 2437 67950 68000 2792 2531

OHIO TAX TABLES FOR 1998 ONLY 28

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$68000 $71000 $74000 $77000

$68000 $68050 $ 2795 $ 2533 $71000 $71050 $ 2951 $ 2675 $74000 $74050 $ 3107 $ 2816 $77000 $77050 $ 3263 $ 2958 68050 68100 2797 2536 71050 71100 2953 2677 74050 74100 3109 2819 77050 77100 3265 2960 68100 68150 2800 2538 71100 71150 2956 2680 74100 74150 3112 2821 77100 77150 3268 2963 68150 68200 2803 2541 71150 71200 2959 2682 74150 74200 3115 2823 77150 77200 3271 2965 68200 68250 2805 2543 71200 71250 2961 2684 74200 74250 3117 2826 77200 77250 3273 2967 68250 68300 2808 2545 71250 71300 2964 2687 74250 74300 3120 2828 77250 77300 3276 2970 68300 68350 2810 2548 71300 71350 2966 2689 74300 74350 3122 2831 77300 77350 3278 2972 68350 68400 2813 2550 71350 71400 2969 2691 74350 74400 3125 2833 77350 77400 3281 2974 68400 68450 2816 2552 71400 71450 2972 2694 74400 74450 3128 2835 77400 77450 3284 2977 68450 68500 2818 2555 71450 71500 2974 2696 74450 74500 3130 2838 77450 77500 3286 2979 68500 68550 2821 2557 71500 71550 2977 2699 74500 74550 3133 2840 77500 77550 3289 2981 68550 68600 2823 2559 71550 71600 2979 2701 74550 74600 3135 2842 77550 77600 3291 2984 68600 68650 2826 2562 71600 71650 2982 2703 74600 74650 3138 2845 77600 77650 3294 2986 68650 68700 2829 2564 71650 71700 2985 2706 74650 74700 3141 2847 77650 77700 3297 2988 68700 68750 2831 2566 71700 71750 2987 2708 74700 74750 3143 2849 77700 77750 3299 2991 68750 68800 2834 2569 71750 71800 2990 2710 74750 74800 3146 2852 77750 77800 3302 2993 68800 68850 2836 2571 71800 71850 2992 2713 74800 74850 3148 2854 77800 77850 3304 2996 68850 68900 2839 2574 71850 71900 2995 2715 74850 74900 3151 2856 77850 77900 3307 2998 68900 68950 2842 2576 71900 71950 2998 2717 74900 74950 3154 2859 77900 77950 3310 3000 68950 69000 2844 2578 71950 72000 3000 2720 74950 75000 3156 2861 77950 78000 3312 3003

$69000 $72000 $75000 $78000

$69000 $69050 $ 2847 $ 2581 $72000 $72050 $ 3003 $ 2722 $75000 $75050 $ 3159 $ 2864 $78000 $78050 $ 3315 $ 3005 69050 69100 2849 2583 72050 72100 3005 2724 75050 75100 3161 2866 78050 78100 3317 3007 69100 69150 2852 2585 72100 72150 3008 2727 75100 75150 3164 2868 78100 78150 3320 3010 69150 69200 2855 2588 72150 72200 3011 2729 75150 75200 3167 2871 78150 78200 3323 3012 69200 69250 2857 2590 72200 72250 3013 2732 75200 75250 3169 2873 78200 78250 3325 3014 69250 69300 2860 2592 72250 72300 3016 2734 75250 75300 3172 2875 78250 78300 3328 3017 69300 69350 2862 2595 72300 72350 3018 2736 75300 75350 3174 2878 78300 78350 3330 3019 69350 69400 2865 2597 72350 72400 3021 2739 75350 75400 3177 2880 78350 78400 3333 3021 69400 69450 2868 2599 72400 72450 3024 2741 75400 75450 3180 2882 78400 78450 3336 3024 69450 69500 2870 2602 72450 72500 3026 2743 75450 75500 3182 2885 78450 78500 3338 3026 69500 69550 2873 2604 72500 72550 3029 2746 75500 75550 3185 2887 78500 78550 3341 3029 69550 69600 2875 2607 72550 72600 3031 2748 75550 75600 3187 2889 78550 78600 3343 3031 69600 69650 2878 2609 72600 72650 3034 2750 75600 75650 3190 2892 78600 78650 3346 3033 69650 69700 2881 2611 72650 72700 3037 2753 75650 75700 3193 2894 78650 78700 3349 3036 69700 69750 2883 2614 72700 72750 3039 2755 75700 75750 3195 2897 78700 78750 3351 3038 69750 69800 2886 2616 72750 72800 3042 2757 75750 75800 3198 2899 78750 78800 3354 3040 69800 69850 2888 2618 72800 72850 3044 2760 75800 75850 3200 2901 78800 78850 3356 3043 69850 69900 2891 2621 72850 72900 3047 2762 75850 75900 3203 2904 78850 78900 3359 3045 69900 69950 2894 2623 72900 72950 3050 2765 75900 75950 3206 2906 78900 78950 3362 3047 69950 70000 2896 2625 72950 73000 3052 2767 75950 76000 3208 2908 78950 79000 3364 3050

$70000 $73000 $76000 $79000

$70000 $70050 $ 2899 $ 2628 $73000 $73050 $ 3055 $ 2769 $76000 $76050 $ 3211 $ 2911 $79000 $79050 $ 3367 $ 3052 70050 70100 2901 2630 73050 73100 3057 2772 76050 76100 3213 2913 79050 79100 3369 3054 70100 70150 2904 2632 73100 73150 3060 2774 76100 76150 3216 2915 79100 79150 3372 3057 70150 70200 2907 2635 73150 73200 3063 2776 76150 76200 3219 2918 79150 79200 3375 3059 70200 70250 2909 2637 73200 73250 3065 2779 76200 76250 3221 2920 79200 79250 3377 3062 70250 70300 2912 2640 73250 73300 3068 2781 76250 76300 3224 2922 79250 79300 3380 3064 70300 70350 2914 2642 73300 73350 3070 2783 76300 76350 3226 2925 79300 79350 3382 3066 70350 70400 2917 2644 73350 73400 3073 2786 76350 76400 3229 2927 79350 79400 3385 3069 70400 70450 2920 2647 73400 73450 3076 2788 76400 76450 3232 2930 79400 79450 3388 3071 70450 70500 2922 2649 73450 73500 3078 2790 76450 76500 3234 2932 79450 79500 3390 3073 70500 70550 2925 2651 73500 73550 3081 2793 76500 76550 3237 2934 79500 79550 3393 3076 70550 70600 2927 2654 73550 73600 3083 2795 76550 76600 3239 2937 79550 79600 3395 3078 70600 70650 2930 2656 73600 73650 3086 2798 76600 76650 3242 2939 79600 79650 3398 3080 70650 70700 2933 2658 73650 73700 3089 2800 76650 76700 3245 2941 79650 79700 3401 3083 70700 70750 2935 2661 73700 73750 3091 2802 76700 76750 3247 2944 79700 79750 3403 3085 70750 70800 2938 2663 73750 73800 3094 2805 76750 76800 3250 2946 79750 79800 3406 3087 70800 70850 2940 2665 73800 73850 3096 2807 76800 76850 3252 2948 79800 79850 3408 3090 70850 70900 2943 2668 73850 73900 3099 2809 76850 76900 3255 2951 79850 79900 3411 3092 70900 70950 2946 2670 73900 73950 3102 2812 76900 76950 3258 2953 79900 79950 3414 3095 70950 71000 2948 2673 73950 74000 3104 2814 76950 77000 3260 2955 79950 80000 3416 3097

OHIO TAX TABLES FOR 1998 ONLY 29

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$80000 $82000 $84000 $86000

$80000 $80050 $ 3419 $ 3099 $82000 $82050 $ 3538 $ 3207 $84000 $84050 $ 3657 $ 3315 $86000 $86050 $ 3776 $ 3423 80050 80100 3422 3102 82050 82100 3541 3210 84050 84100 3660 3318 86050 86100 3779 3425 80100 80150 3425 3105 82100 82150 3544 3213 84100 84150 3663 3320 86100 86150 3782 3428 80150 80200 3428 3108 82150 82200 3547 3215 84150 84200 3666 3323 86150 86200 3785 3431 80200 80250 3431 3110 82200 82250 3550 3218 84200 84250 3669 3326 86200 86250 3788 3434 80250 80300 3434 3113 82250 82300 3553 3221 84250 84300 3672 3328 86250 86300 3791 3436 80300 80350 3437 3116 82300 82350 3556 3223 84300 84350 3675 3331 86300 86350 3793 3439 80350 80400 3440 3118 82350 82400 3559 3226 84350 84400 3678 3334 86350 86400 3796 3442 80400 80450 3443 3121 82400 82450 3562 3229 84400 84450 3681 3337 86400 86450 3799 3444 80450 80500 3446 3124 82450 82500 3565 3231 84450 84500 3684 3339 86450 86500 3802 3447 80500 80550 3449 3126 82500 82550 3568 3234 84500 84550 3687 3342 86500 86550 3805 3450 80550 80600 3452 3129 82550 82600 3571 3237 84550 84600 3689 3345 86550 86600 3808 3452 80600 80650 3455 3132 82600 82650 3574 3240 84600 84650 3692 3347 86600 86650 3811 3455 80650 80700 3458 3134 82650 82700 3577 3242 84650 84700 3695 3350 86650 86700 3814 3458 80700 80750 3461 3137 82700 82750 3580 3245 84700 84750 3698 3353 86700 86750 3817 3460 80750 80800 3464 3140 82750 82800 3583 3248 84750 84800 3701 3355 86750 86800 3820 3463 80800 80850 3467 3143 82800 82850 3585 3250 84800 84850 3704 3358 86800 86850 3823 3466 80850 80900 3470 3145 82850 82900 3588 3253 84850 84900 3707 3361 86850 86900 3826 3469 80900 80950 3473 3148 82900 82950 3591 3256 84900 84950 3710 3363 86900 86950 3829 3471 80950 81000 3476 3151 82950 83000 3594 3258 84950 85000 3713 3366 86950 87000 3832 3474

$81000 $83000 $85000 $87000

$81000 $81050 $ 3479 $ 3153 $83000 $83050 $ 3597 $ 3261 $85000 $85050 $ 3716 $ 3369 $87000 $87050 $ 3835 $ 3477 81050 81100 3481 3156 83050 83100 3600 3264 85050 85100 3719 3372 87050 87100 3838 3479 81100 81150 3484 3159 83100 83150 3603 3266 85100 85150 3722 3374 87100 87150 3841 3482 81150 81200 3487 3161 83150 83200 3606 3269 85150 85200 3725 3377 87150 87200 3844 3485 81200 81250 3490 3164 83200 83250 3609 3272 85200 85250 3728 3380 87200 87250 3847 3487 81250 81300 3493 3167 83250 83300 3612 3275 85250 85300 3731 3382 87250 87300 3850 3490 81300 81350 3496 3169 83300 83350 3615 3277 85300 85350 3734 3385 87300 87350 3853 3493 81350 81400 3499 3172 83350 83400 3618 3280 85350 85400 3737 3388 87350 87400 3856 3495 81400 81450 3502 3175 83400 83450 3621 3283 85400 85450 3740 3390 87400 87450 3859 3498 81450 81500 3505 3178 83450 83500 3624 3285 85450 85500 3743 3393 87450 87500 3862 3501 81500 81550 3508 3180 83500 83550 3627 3288 85500 85550 3746 3396 87500 87550 3865 3504 81550 81600 3511 3183 83550 83600 3630 3291 85550 85600 3749 3398 87550 87600 3868 3506 81600 81650 3514 3186 83600 83650 3633 3293 85600 85650 3752 3401 87600 87650 3871 3509 81650 81700 3517 3188 83650 83700 3636 3296 85650 85700 3755 3404 87650 87700 3874 3512 81700 81750 3520 3191 83700 83750 3639 3299 85700 85750 3758 3407 87700 87750 3877 3514 81750 81800 3523 3194 83750 83800 3642 3301 85750 85800 3761 3409 87750 87800 3880 3517 81800 81850 3526 3196 83800 83850 3645 3304 85800 85850 3764 3412 87800 87850 3883 3520 81850 81900 3529 3199 83850 83900 3648 3307 85850 85900 3767 3415 87850 87900 3886 3522 81900 81950 3532 3202 83900 83950 3651 3310 85900 85950 3770 3417 87900 87950 3889 3525 81950 82000 3535 3205 83950 84000 3654 3312 85950 86000 3773 3420 87950 88000 3892 3528

OHIO TAX TABLES FOR 1998 ONLY 30

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$88000 $91000 $94000 $97000

$88000 $88050 $ 3895 $ 3530 $91000 $91050 $ 4073 $ 3692 $94000 $94050 $ 4251 $ 3854 $97000 $97050 $ 4429 $ 4015 88050 88100 3897 3533 91050 91100 4076 3695 94050 94100 4254 3856 97050 97100 4432 4018 88100 88150 3900 3536 91100 91150 4079 3698 94100 94150 4257 3859 97100 97150 4435 4021 88150 88200 3903 3539 91150 91200 4082 3700 94150 94200 4260 3862 97150 97200 4438 4023 88200 88250 3906 3541 91200 91250 4085 3703 94200 94250 4263 3865 97200 97250 4441 4026 88250 88300 3909 3544 91250 91300 4088 3706 94250 94300 4266 3867 97250 97300 4444 4029 88300 88350 3912 3547 91300 91350 4091 3708 94300 94350 4269 3870 97300 97350 4447 4032 88350 88400 3915 3549 91350 91400 4094 3711 94350 94400 4272 3873 97350 97400 4450 4034 88400 88450 3918 3552 91400 91450 4097 3714 94400 94450 4275 3875 97400 97450 4453 4037 88450 88500 3921 3555 91450 91500 4100 3716 94450 94500 4278 3878 97450 97500 4456 4040 88500 88550 3924 3557 91500 91550 4103 3719 94500 94550 4281 3881 97500 97550 4459 4042 88550 88600 3927 3560 91550 91600 4106 3722 94550 94600 4284 3883 97550 97600 4462 4045 88600 88650 3930 3563 91600 91650 4108 3724 94600 94650 4287 3886 97600 97650 4465 4048 88650 88700 3933 3566 91650 91700 4111 3727 94650 94700 4290 3889 97650 97700 4468 4050 88700 88750 3936 3568 91700 91750 4114 3730 94700 94750 4293 3891 97700 97750 4471 4053 88750 88800 3939 3571 91750 91800 4117 3733 94750 94800 4296 3894 97750 97800 4474 4056 88800 88850 3942 3574 91800 91850 4120 3735 94800 94850 4299 3897 97800 97850 4477 4059 88850 88900 3945 3576 91850 91900 4123 3738 94850 94900 4302 3900 97850 97900 4480 4061 88900 88950 3948 3579 91900 91950 4126 3741 94900 94950 4305 3902 97900 97950 4483 4064 88950 89000 3951 3582 91950 92000 4129 3743 94950 95000 4308 3905 97950 98000 4486 4067

$89000 $92000 $95000 $98000

$89000 $89050 $ 3954 $ 3584 $92000 $92050 $ 4132 $ 3746 $95000 $95050 $ 4311 $ 3908 $98000 $98050 $ 4489 $ 4069 89050 89100 3957 3587 92050 92100 4135 3749 95050 95100 4314 3910 98050 98100 4492 4072 89100 89150 3960 3590 92100 92150 4138 3751 95100 95150 4316 3913 98100 98150 4495 4075 89150 89200 3963 3592 92150 92200 4141 3754 95150 95200 4319 3916 98150 98200 4498 4077 89200 89250 3966 3595 92200 92250 4144 3757 95200 95250 4322 3918 98200 98250 4501 4080 89250 89300 3969 3598 92250 92300 4147 3759 95250 95300 4325 3921 98250 98300 4504 4083 89300 89350 3972 3601 92300 92350 4150 3762 95300 95350 4328 3924 98300 98350 4507 4085 89350 89400 3975 3603 92350 92400 4153 3765 95350 95400 4331 3927 98350 98400 4510 4088 89400 89450 3978 3606 92400 92450 4156 3768 95400 95450 4334 3929 98400 98450 4513 4091 89450 89500 3981 3609 92450 92500 4159 3770 95450 95500 4337 3932 98450 98500 4516 4094 89500 89550 3984 3611 92500 92550 4162 3773 95500 95550 4340 3935 98500 98550 4519 4096 89550 89600 3987 3614 92550 92600 4165 3776 95550 95600 4343 3937 98550 98600 4522 4099 89600 89650 3990 3617 92600 92650 4168 3778 95600 95650 4346 3940 98600 98650 4524 4102 89650 89700 3993 3619 92650 92700 4171 3781 95650 95700 4349 3943 98650 98700 4527 4104 89700 89750 3996 3622 92700 92750 4174 3784 95700 95750 4352 3945 98700 98750 4530 4107 89750 89800 3999 3625 92750 92800 4177 3786 95750 95800 4355 3948 98750 98800 4533 4110 89800 89850 4001 3627 92800 92850 4180 3789 95800 95850 4358 3951 98800 98850 4536 4112 89850 89900 4004 3630 92850 92900 4183 3792 95850 95900 4361 3953 98850 98900 4539 4115 89900 89950 4007 3633 92900 92950 4186 3794 95900 95950 4364 3956 98900 98950 4542 4118 89950 90000 4010 3636 92950 93000 4189 3797 95950 96000 4367 3959 98950 99000 4545 4120

$90000 $93000 $96000 $99000

$90000 $90050 $ 4013 $ 3638 $93000 $93050 $ 4192 $ 3800 $96000 $96050 $ 4370 $ 3962 $99000 $99050 $ 4548 $ 4123 90050 90100 4016 3641 93050 93100 4195 3803 96050 96100 4373 3964 99050 99100 4551 4126 90100 90150 4019 3644 93100 93150 4198 3805 96100 96150 4376 3967 99100 99150 4554 4129 90150 90200 4022 3646 93150 93200 4201 3808 96150 96200 4379 3970 99150 99200 4557 4131 90200 90250 4025 3649 93200 93250 4204 3811 96200 96250 4382 3972 99200 99250 4560 4134 90250 90300 4028 3652 93250 93300 4207 3813 96250 96300 4385 3975 99250 99300 4563 4137 90300 90350 4031 3654 93300 93350 4210 3816 96300 96350 4388 3978 99300 99350 4566 4139 90350 90400 4034 3657 93350 93400 4212 3819 96350 96400 4391 3980 99350 99400 4569 4142 90400 90450 4037 3660 93400 93450 4215 3821 96400 96450 4394 3983 99400 99450 4572 4145 90450 90500 4040 3662 93450 93500 4218 3824 96450 96500 4397 3986 99450 99500 4575 4147 90500 90550 4043 3665 93500 93550 4221 3827 96500 96550 4400 3988 99500 99550 4578 4150 90550 90600 4046 3668 93550 93600 4224 3830 96550 96600 4403 3991 99550 99600 4581 4153 90600 90650 4049 3671 93600 93650 4227 3832 96600 96650 4406 3994 99600 99650 4584 4155 90650 90700 4052 3673 93650 93700 4230 3835 96650 96700 4409 3997 99650 99700 4587 4158 90700 90750 4055 3676 93700 93750 4233 3838 96700 96750 4412 3999 99700 99750 4590 4161 90750 90800 4058 3679 93750 93800 4236 3840 96750 96800 4415 4002 99750 99800 4593 4164 90800 90850 4061 3681 93800 93850 4239 3843 96800 96850 4418 4005 99800 99850 4596 4166 90850 90900 4064 3684 93850 93900 4242 3846 96850 96900 4420 4007 99850 99900 4599 4169 90900 90950 4067 3687 93900 93950 4245 3848 96900 96950 4423 4010 99900 99950 4602 4172 90950 91000 4070 3689 93950 94000 4248 3851 96950 97000 4426 4013 99950 100000 4605 4174

OHIO TAX TABLES FOR 1998 ONLY 31

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that surplus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax and tax rate before and after reduction The crossed-out part of the table shows the tax and tax rate before reduction The amount shown in the shaded area is the tax and tax rate after reduction

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

1998 IT-1040EZ AND IT-1040 TAX TABLE NO 2

Taxpayers with Ohio taxable income of $100000 or more must use this table

Ohio taxable income (line 5 of Form IT-1040EZ or line 5 of Form IT-1040)

$0mdash 5000 $5000mdash 10000

$10000mdash 15000 $15000mdash 20000 $20000mdash 40000 $40000mdash 80000 $80000mdash 100000

$100000mdash 200000 over 200000

Ohio tax rate before reduction DO NOT USE

743 of Ohio taxable income

$ 3715 plus 1486 of excess over $ 5000

$ 11145 plus 2972 of excess over $ 10000

$ 26065 plus 3715 of excess over $ 15000

$ 44580 plus 4457 of excess over $ 20000

$ 133720 plus 5201 of excess over $ 40000

$ 341760 plus 5943 of excess over $ 80000

$ 460620 plus 69 of excess over $ 100000

$ 1150620 plus 75 of excess over $ 200000

1998 Ohio tax rate after reduction

673 of Ohio taxable income

$ 3365 plus 1347 of excess over $ 5000

$ 10100 plus 2694 of excess over $ 10000

$ 23570 plus 3368 of excess over $ 15000

$ 40410 plus 4040 of excess over $ 20000

$ 121210 plus 4715 of excess over $ 40000

$ 309810 plus 5388 of excess over $ 80000

$ 417570 plus 6255 of excess over $ 100000

$ 1043070 plus 6799 of excess over $ 200000

32

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 1998 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 your county board ofnumbers elections

ADAMS COUNTY Adams CountyOhio Valley Local SD 0101

ALLEN COUNTY 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 Ashland City SD 0301 Hillsdale Local SD 0302

Loudonville-Perrysville Ex Vil SD 0303 Mapleton Local SD 0304

ASHTABULA COUNTY 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 Alexander Local SD 0501 Athens City SD 0502 Federal Hocking Local SD 0503 Nelsonville-York City SD 0504 Trimble Local SD 0505

AUGLAIZE COUNTY 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 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 Eastern Local SD 0801 Fayetteville-Perry Local SD 0802 Georgetown Ex Vil SD 0803 Ripley Union Lewis Huntington Local SD 0804 Western Brown Local SD 0805

BUTLER COUNTY Edgewood City SD 0901 Fairfield City SD 0902 Hamilton City SD 0903 Lakota Local SD 0904

Madison Local SD 0905 MiddletownMonroe City SD 0906

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

CARROLL COUNTY Brown Local SD 1001 Carrollton Ex Vil SD 1002

CHAMPAIGN COUNTY 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 Mad River-Green Local SD 1201 Northeastern Local SD 1203 Northwestern Local SD 1204

Southeastern Local SD 1205 Springfield City SD 1206 Clark-Shawnee Local SD 1207 Tecumseh Local SD 1202

CLERMONT COUNTY 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 Blanchester Local SD 1401 Clinton-Massie Local SD 1402 East Clinton Local SD 1403 Wilmington City SD 1404

COLUMBIANA COUNTY 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 Coshocton City SD 1601 Ridgewood Local SD 1602 River View Local SD 1603

CRAWFORD COUNTY 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 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 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 Ayersville Local SD 2001

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

Northeastern Local SD 2005

DELAWARE COUNTY Big Walnut Local SD 2101 Buckeye Valley Local SD 2102

Delaware City SD 2103 Olentangy Local SD 2104

ERIE COUNTY 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 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 Miami Trace Local SD 2401 Washington Court House City SD 2402

FRANKLIN COUNTY 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 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

School district income tax in effect for 1998

33

GALLIA COUNTY Gallia County Local SD 2701 Gallipolis City SD 2702

GEAUGA COUNTY 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 Beavercreek City SD 2901

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

Sugarcreek Local SD 2905 Xenia City SD2906

Yellow Springs Ex Vil SD 2907

GUERNSEY COUNTY Cambridge City SD3001 East Guernsey Local SD3002 Rolling Hills Local SD 3003

HAMILTON COUNTY Cincinnati City SD3101 Deer Park Community City SD3102 Finneytown Local SD 3103 Forest Hills Local SD 3104 Indian Hill Ex Vil SD 3106 Lockland City SD 3107 Loveland City SD 3108 Madeira City SD 3109 Mariemont City SD3110 Mount Healthy City SD3111 North College Hill City SD 3112 Northwest Local SD 3113 Norwood City SD 3114 Oak Hills Local SD3115 Princeton City SD 3116 Reading Community City SD3117 Southwest Local SD 3118 St Bernard-Elmwood Place City SD 3119 Sycamore Community City SD 3120 Three Rivers Local SD 3121 Winton Woods City SD3105

Wyoming City SD 3122

HANCOCK COUNTY Arcadia Local SD 3201

Arlington Local SD3202 Cory-Rawson Local SD3203

Findlay City SD 3204 Liberty-Benton Local SD 3205 McComb Local SD 3206

Van Buren Local SD3207 Vanlue Local SD3208

HARDIN COUNTY Ada Ex Vil SD3301 Hardin Northern Local SD 3302 Kenton City SD3303 Ridgemont Local SD 3304

Riverdale Local SD3305 Upper Scioto Valley Local SD 3306

HARRISON COUNTY Conotton Valley Union Local SD 3401 Harrison Hills City SD 3402

HENRY COUNTY Holgate Local SD 3501 Liberty Center Local SD3502

Napoleon Area City SD3503 Patrick Henry Local SD3504

HIGHLAND COUNTY Bright Local SD3601 Fairfield Local SD 3602 Greenfield Ex Vil SD 3603

Hillsboro City SD 3604 Lynchburg-Clay Local SD3605

HOCKING COUNTY Logan-Hocking Local SD3701

HOLMES COUNTY East Holmes Local SD3801 West Holmes Local SD 3802

HURON COUNTY Bellevue City SD 3901 Monroeville Local SD 3902

New London Local SD 3903 Norwalk City SD 3904 South Central Local SD3905 Western Reserve Local SD3906

Willard City SD 3907

JACKSON COUNTY Jackson City SD4001 Oak Hill Union Local SD 4002 Wellston City SD4003

JEFFERSON COUNTY Buckeye Local SD 4101 Edison Local SD 4102 Indian Creek Local SD 4103 Steubenville City SD 4104 Toronto City SD 4105

KNOX COUNTY Centerburg Local SD 4201 Danville Local SD 4202

East Knox Local SD 4203 Fredericktown Local SD4204 Mount Vernon City SD4205 LAKE COUNTY Fairport Harbor Ex Vil SD 4301 Kirtland Local SD4302 Madison Local SD 4303 Mentor Ex Vil SD4304 Painesville City Local SD4305 Painesville Township Local SD 4306 Perry Local SD 4307 Wickliffe City SD 4308 Willoughby-Eastlake City SD 4309

LAWRENCE COUNTY Chesapeake Union Ex Vil SD 4401 Dawson-Bryant Local SD4402 Fairland Local SD4403 Ironton City SD4404 Rock Hill Local SD 4405 South Point Local SD 4406 Symmes Valley Local SD4407

LICKING COUNTY Granville Ex Vil SD 4501 Heath City SD4502 Johnstown-Monroe Local SD 4503 Lakewood Local SD 4504 Licking Heights Local SD 4505

Licking Valley Local SD4506 Newark City SD 4507

North Fork Local SD 4508 Northridge Local SD 4509 Southwest Licking Local SD4510

LOGAN COUNTY Bellefontaine City SD4601 Benjamin Logan Local SD 4602 Indian Lake Local SD4603

Riverside Local SD4604

LORAIN COUNTY Amherst Ex Vil SD4701 Avon Lake City SD 4702 Avon Local SD 4703 Clearview Local SD4704 Columbia Local SD 4705 Elyria City SD4706 Firelands Local SD 4707 Keystone Local SD 4708 Lorain City SD4709 Midview Local SD4710 North Ridgeville City SD 4711

Oberlin City SD 4712 Sheffield-Sheffield Lake City SD4713

Wellington Ex Vil SD4715

LUCAS COUNTY Anthony Wayne Local SD4801 Maumee City SD 4802 Oregon City SD 4803 Ottawa Hills Local SD4804 Springfield Local SD 4805 Sylvania City SD 4806 Toledo City SD 4807 Washington Local SD4808

School district income tax in effect for 1998

MADISON COUNTY Jefferson Local SD 4901

Jonathan Alder Local SD4902 London City SD4903 Madison-Plains Local SD 4904

MAHONING COUNTY Austintown Local SD 5001 Boardman Local SD 5002 Campbell City SD5003 Canfield Local SD 5004 Jackson-Milton Local SD 5005 Lowellville Local SD5006 Poland Local SD 5007 Sebring Local SD5008 South Range Local SD 5009 Springfield Local SD 5010 Struthers City SD5011 West Branch Local SD 5012 Western Reserve Local SD5013 Youngstown City SD5014

MARION COUNTY Elgin Local SD 5101 Marion City SD5102 Pleasant Local SD5103 Ridgedale Local SD5104 River Valley Local SD 5105

MEDINA COUNTY Black River Local SD5201 Brunswick City SD 5202 Buckeye Local SD 5203 Cloverleaf Local SD 5204 Highland Local SD 5205 Medina City SD 5206 Wadsworth City SD5207

MEIGS COUNTY Eastern Local SD 5301 Meigs Local SD 5302 Southern Local SD5303

MERCER COUNTY Celina City SD5401 Coldwater Ex Vil SD5402 Fort Recovery Local SD 5406

Marion Local SD 5403 Parkway Local SD 5405

St Henry Consolidated Local SD 5407

MIAMI COUNTY Bethel Local SD5501

Bradford Ex Vil SD 5502 Covington Ex Vil SD5503 Miami East Local SD 5504

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

Tipp City Ex Vil SD 5508 Troy City SD5509

MONROE COUNTY Switzerland of Ohio Local SD 5601

MONTGOMERY COUNTY Brookville Local SD 5701 Centerville City SD5702 Dayton City SD5703 Huber Heights City SD5715 Jefferson Township Local SD 5704 Kettering City SD 5705 Mad River Local SD5706 Miamisburg City SD5707

New Lebanon Local SD 5708 Northmont City SD5709 Northridge Local SD5710 Oakwood City SD5711 Trotwood-Madison City SD 5712

Valley View Local SD5713 Vandalia-Butler City SD5714 West Carrollton City SD5716

MORGAN COUNTY Morgan Local SD 5801

MORROW COUNTY Cardington-Lincoln Local SD 5901

Highland Local SD 5902 Mount Gilead Ex Vil SD 5903 Northmor Local SD 5904

34

MUSKINGUM COUNTY East Muskingum Local SD6001 Franklin Local SD6002 Maysville Local SD 6003 Tri-Valley Local SD 6004 West Muskingum Local SD 6005 Zanesville City SD6006

NOBLE COUNTY Caldwell Ex Vil SD 6101 Noble Local SD 6102

OTTAWA COUNTY Benton-Carroll-Salem Local SD6201 Danbury Local SD 6202 Genoa Area Local SD6203 Middle Bass Local SD6204 North Bass Local SD 6205 Port Clinton City SD6206 Put-In-Bay Local SD 6207

PAULDING COUNTY Antwerp Local SD 6301 Paulding Ex Vil SD 6302 Wayne Trace Local SD6303

PERRY COUNTY Crooksville Ex Vil SD6401 New Lexington City SD 6402 Northern Local SD6403 Southern Local SD6404

PICKAWAY COUNTY Circleville City SD 6501 Logan Elm Local SD 6502

Teays Valley Local SD6503 Westfall Local SD6504

PIKE COUNTY Eastern Local SD 6601 Scioto Valley Local SD 6602 Waverly City SD6603 Western Local SD6604

PORTAGE COUNTY Aurora City SD 6701 Crestwood Local SD6702 Field Local SD6703 James A Garfield Local SD 6704 Kent City SD6705 Ravenna City SD 6706 Rootstown Local SD6707 Southeast Local SD6708 Streetsboro City SD 6709 Waterloo Local SD 6710 Windham Ex Vil SD6711

PREBLE COUNTY College Corner Local SD 6801

National Trail Local SD 6802 Eaton City SD 6803 Preble Shawnee Local SD 6804

Twin Valley Community Local SD6805 Tri-County North Local SD6806

PUTNAM COUNTY Columbus Grove Local SD6901 Continental Local SD 6902

Jennings Local SD 6903 Kalida Local SD 6904

Leipsic Local SD 6905 Miller City-New Cleveland Local SD 6906 Ottawa-Glandorf Local SD6907

Ottoville Local SD6908 Pandora-Gilboa Local SD6909

RICHLAND COUNTY Clear Fork Valley Local SD 7001 Crestview Local SD7002 Lexington Local SD7003 Lucas Local SD7004 Madison Local SD 7005 Mansfield City SD 7006 Ontario Local SD7009

Plymouth Local SD7007 Shelby City SD 7008

ROSS COUNTY Adena Local SD7101 Chillicothe City SD7102 Huntington Local SD7103 Paint Valley Local SD 7104

Scioto Valley Local SD 7105 Union-Scioto Local SD7106 Zane Trace Local SD 7107

SANDUSKY COUNTY Clyde-Green Springs Ex Vil SD7201

Fremont City SD7202 Gibsonburg Ex Vil SD7203 Lakota Local SD 7204 Woodmore Local SD 7205

SCIOTO COUNTY Bloom-Vernon Local SD7301 Clay Local SD7302 Green Local SD 7303 Minford Local SD7304 New Boston Local SD 7305 Northwest Local SD 7306 Portsmouth City SD7307 Valley Local SD 7308 Washington-Nile Local SD7309 Wheelersburg Local SD7310

SENECA COUNTY Bettsville Local SD7401

Fostoria City SD 7402 Hopewell-Loudon Local SD7403

New Riegel Local SD 7404 Old Fort Local SD 7405 Seneca East Local SD7406 Tiffin City SD 7407

SHELBY COUNTY Anna Local SD 7501

Botkins Local SD7502 Fairlawn Local SD7503 Fort Loramie Local SD7504 Hardin-Houston Local SD 7505

Jackson Center Local SD7506 Russia Local SD 7507

Sidney City SD 7508

STARK COUNTY Alliance City SD7601 Canton City SD7602 Canton Local SD7603 Fairless Local SD7604 Jackson Local SD 7605 Lake Local SD 7606 Louisville City SD 7607 Marlington Local SD 7608

Massillon City SD7609 Minerva Local SD7610 North Canton City SD 7611 Northwest Local SD 7612 Osnaburg Local SD7613 Perry Local SD 7614 Plain Local SD7615 Sandy Valley Local SD 7616 Tuslaw Local SD 7617

SUMMIT COUNTY Akron City SD 7701 Barberton City SD 7702 Copley-Fairlawn City SD 7703 Coventry Local SD 7704 Cuyahoga Falls City SD 7705 Green Local SD 7707 Hudson Local SD7708 Manchester Local SD 7706 Mogadore Local SD7709 Nordonia Hills City SD 7710 Norton City SD 7711 Revere Local SD7712 Springfield Local SD 7713 Stow-Munroe Falls City SD 7714 Tallmadge City SD 7715 Twinsburg City SD 7716 Woodridge Local SD 7717

TRUMBULL COUNTY Bloomfield-Mespo Local SD7801 Bristol Local SD 7802 Brookfield Local SD7803 Champion Local SD 7804 Girard City SD7807 Howland Local SD 7808 Hubbard Ex Vil SD7809 Joseph Badger Local SD7810 LaBrae Local SD 7811 Lakeview Local SD 7812 Liberty Local SD 7813

School district income tax in effect for 1998

Lordstown Local SD7814 Maplewood Local SD 7815 Mathews Local SD 7806 McDonald Local SD 7816 Newton Falls Ex Vil SD 7817 Niles City SD7818 Southington Local SD7819 Warren City SD 7820 Weathersfield Local SD7821

TUSCARAWAS COUNTY Claymont City SD7901 Dover City SD 7902 Garaway Local SD7903 Indian Valley Local SD 7904 Newcomerstown Ex Vil SD 7905 New Philadelphia City SD7906 Strasburg-Franklin Local SD7907 Tuscarawas Valley Local SD 7908

UNION COUNTY Fairbanks Local SD 8001

Marysville Ex Vil SD 8002 North Union Local SD8003

VAN WERT COUNTY Crestview Local SD8101 Lincolnview Local SD8102 Van Wert City SD8104

VINTON COUNTY Vinton County Local SD 8201

WARREN COUNTY Carlisle Local SD8301 Franklin City SD8304 Kings Local SD8303 Lebanon City SD 8305 Little Miami Local SD8306 Mason City SD 8307 Springboro Community City SD 8302 Wayne Local SD8308

WASHINGTON COUNTY Belpre City SD8401 Fort Frye Local SD 8402 Frontier Local SD 8403 Marietta City SD8404 Warren Local SD 8405 Wolf Creek Local SD 8406

WAYNE COUNTY Chippewa Local SD8501 Dalton Local SD 8502 Green Local SD 8503 North Central Local SD8504

Northwestern Local SD 8505 Orrville City SD8506 Rittman Ex Vil SD8507 Southeast Local SD8508 Triway Local SD8509 Wooster City SD8510

WILLIAMS COUNTY Bryan City SD8601

Edgerton Local SD 8602 Edon-Northwest Local SD8603 Millcreek-West Unity Local SD8604 Montpelier Ex Vil SD8605 North Central Local SD8606

Stryker Local SD 8607

WOOD COUNTY Bowling Green City SD8701

Eastwood Local SD 8702 Elmwood Local SD8703

Lake Local SD 8704 North Baltimore Local SD8705 Northwood Local SD8706 Otsego Local SD8707

Perrysburg Ex Vil SD 8708 Rossford Ex Vil SD 8709

WYANDOT COUNTY Carey Ex Vil SD 8801

Mohawk Local SD8802 Upper Sandusky Ex Vil SD8803

35

To Determine the School District of Residence

COUNTY BOARD OF ELECTIONS

Adams 937-544-2633 Allen 419-223-8530 Ashland 419-282-4224 Ashtabula 440-576-6915

Athens 740-592-3201 Auglaize 419-738-9231 Belmont 740-676-1025 Brown 937-378-3008

Butler 513-887-3700 Carroll 330-627-2610 Champaign 937-652-1369 Clark 937-328-2491 2492 2604

Clermont 513-732-7275 Clinton 937-382-3537 Columbiana 330-424-1448 Coshocton 740-622-1117

Crawford 419-562-8721 Cuyahoga 216-443-3200 Darke 937-548-1835 Defiance 419-782-2906 8543

Delaware 740-368-1780 Erie 419-627-7601 Fairfield 740-687-7000 Fayette 740-335-1190

Franklin 614-462-3100 Fulton 419-335-6841 Gallia 740-446-1600 Geauga 440-285-2222 ext 5930

Greene 937-376-7470 Guernsey 740-432-2680 Hamilton 513-632-7031 Hancock 419-422-3245

Hardin 419-674-2211 Harrison 740-942-8866 Henry 419-592-7956 Highland 937-393-9961

Hocking 740-380-8683 Holmes 330-674-5921 Huron 419-668-8238 Jackson 740-286-2905

Jefferson 740-283-8522 Knox 740-397-2188 Lake 440-350-2700 Lawrence 740-532-0444

Call the County Board of Elections

COUNTY

Licking Logan Lorain Lucas

Madison Mahoning Marion Medina

Meigs Mercer Miami Monroe

Montgomery Morgan Morrow Muskingum

Noble Ottawa Paulding Perry

Pickaway Pike Portage Preble

Putnam Richland Ross Sandusky

Scioto Seneca Shelby Stark

Summit Trumbull Tuscarawas Union

Van Wert Vinton Warren Washington

Wayne Williams Wood Wyandot

BOARD OF ELECTIONS

740-349-8683 937-599-7255 440-244-3186 440-322-8228 419-213-4001

740-852-9424 330-783-2474 740-387-9631 330-722-9278

740-992-2697 419-586-2215 937-332-6926 740-472-0929

937-225-5656 740-962-3116 419-946-4026 740-455-7120

740-732-2057 419-734-6880 419-399-8230 740-342-2134

740-474-1100 8077 740-947-4512 2039 330-297-3511 937-456-8117

419-523-3343 419-774-5530 740-775-2350 419-334-6180

740-353-4178 419-447-4424 937-498-7207 330-438-8683

330-643-5200 330-369-4050 330-343-8819 937-642-2836

419-238-4192 740-596-5855 513-695-1358 740-374-6828

330-287-5480 419-636-1854 419-354-9120 419-294-1226

36 70998

n

n

I I I

I I I I

I I I I I I

I I I I I I I I

I I I

I I I I

I I I I

I I I I I

1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 i i 1 1 1

- 111111111111

IT-10 OHIO Information Notice 1998 For the year January 1-December 31 1998 or other taxable year beginning ________________________ 1998 and ending ________________________ 19_____

TY

PE

OR

PR

INT

TY

PE O

R P

RIN

T

Your first name Initial Last name Your social security number Filing Statusmdashcheck only one

n Single Notice

n Joint Notice

If a joint notice spousersquos first name Initial Last name Spousersquos social security number

Home address (number and street) PLACE LABEL HERE Apt No Ohio county

City town or post office state and ZIP code Ohio Public School District Number

s

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 7

I AM NOT REQUIRED TO FILE A 1998 OHIO INCOME TAX RETURN BECAUSE

1 I MOVED OUT OF THE STATE OF OHIO IN 1997 AND HAD NO INCOME IN OHIO DURING 1998

I MOVED TO ______________________________ DATE MOVED ______________________________

2 IN 1998 I WAS A RESIDENT OF ONE OF THE FOLLOWING STATES (CIRCLE STATE) KENTUCKY INDIANA WEST VIRGINIA MICHIGAN OR PENNSYLVANIA AND I 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 WE MAY ASK YOU LATER ON 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 1998

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)

OHIO IT-40P 1998PINCOME TAX PAYMENT VOUCHER Please use UPPER CASE letters to print the first three letters of

Taxpayerrsquos last name Spousersquos last name Your first name Initial Last name

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

(if joint filing)

Your Social Security Number

Spousersquos Number

(if joint filing)

Dollars Cents Return this voucher with check or money order payable to TREASURER OF STATE OF OHIO and mail to AMOUNT OF OHIO DEPrsquoT OF TAXATION PO BOX 182131 COLUMBUS OHIO 43218-2131 PAYMENT

s $

37

HOW TO GET OHIO TAX INFORMATION Do you want information by telephone - FAST FAST (Fast Answers about State Taxes) is an auto-mated phone system where you can get the status of your 1998 refund or get answers to the 23 most fre-quently asked tax questions Recorded tax information will be available 24 hours a day seven days a week

How do I use FAST to get refund information You can check on the status of your 1998 Ohio Income Tax refund by calling toll free 1-800-282-1784 You will be required to provide your social security number and your refund amount We will then tell you if your refund has been processed and when you can expect your refund Refund information will occasionally not be available due to system maintenance Refund pro-cessing takes from six to eight weeks You are limited to one refund information call every three days

Do you want to access us on the Internet Visit the State of Ohio Internet Web Site at wwwstateohustax You can get answers to the 23 most frequently asked tax questions as well as tax forms Publications Information Releases Tax Rules and Statistics

Do you want to visit us in person The addresses for our district offices are found on page 39 of this booklet

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 to a tax question If you write be sure to include your social security number Our address is found on page 39 of this booklet

How do I use FAST to answer a tax question You can listen to answers for the following 23 most frequently asked questions by calling toll free 1-800-282-1780 A pre-recorded message will follow each

Forms Information bull Where can I pick up Ohio income tax forms bull How can I get a copy of my Ohio income tax return bull What should I do if I need a paper copy of my

Telefile return

Filing Requirements bull I moved into Ohio last year How do I file bull How can I get an extension of time to file my Ohio

income tax return bull Where do I send my Ohio income tax return bull I never received a W-2 form What do I do bull What should I do if I need to correct my Telefile

return bull What should I do if the IRS examined and changed

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

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

an Ohio return bull Can my children claim themselves on their Ohio

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

Refund Problems bull I moved since I filed my Ohio return How can I get

my refund bull My spouse passed away but my refund check has

both our names on it What should I do bull Irsquom due a refund Do I still need to file an Ohio

income tax return bull Irsquove either lost my refund check or it was stolen

What should I do

Payment Information bull Why was my Ohio withholding disallowed bull Should I file my Ohio income tax return even though

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

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

income taxes bull Can I pay my taxes with a credit card

Ohio School District Information bull How do I find out what school district I live in bull What do I do if my employer mistakenly withheld

Ohio school district income tax

38

ii11imi111 11111 11 11 111 1

0

TAXPAYER ASSISTANCE

By Internet STATE OF OHIO INTERNET WEBSITE

Tax Forms Instructions wwwstateohustax FAST Tax Questions

By Phone TOLL FREE TELEPHONE NUMBERS

Toll Free 24 Hour Refund Hotline 1-800-282-1784 Toll Free Form Requests 1-800-282-1782 Toll Free Tax Questions 1-800-282-1780

Walk-in Ohio Department of Taxation District Office Locations Walk-in services are available at all office locations Monday through Friday 800 am to 500 pm

AKRON DISTRICT OFFICE CINCINNATI DISTRICT OFFICE CLEVELAND DISTRICT OFFICE 161 South High Street 900 Dalton Avenue at West 8th Street 615 West Superior Avenue Suite 501 Cincinnati Ohio 45203-1171 Fifth Floor Room 570 Akron Ohio 44308-1600 Cleveland Ohio 44113-1891

COLUMBUS DISTRICT OFFICE DAYTON DISTRICT OFFICE LIMA DISTRICT OFFICE 1880 East Dublin-Granville Road Centre City Offices 1303 Bellefontaine Avenue Columbus Ohio 43229-3529 15 East Fourth Street Room 510 Lima Ohio 45804-3199

Dayton Ohio 45402-2162

TOLEDO DISTRICT OFFICE YOUNGSTOWN DISTRICT OFFICE ZANESVILLE DISTRICT OFFICE One Government Center Stambaugh Building 601 Underwood Street Suite 1400 44 Federal Plaza Central 300 Zanesville Ohio 43701-3786 Toledo Ohio 43604-2232 Youngstown Ohio 44503-1651

Written Ohio Department of Taxation Taxpayer Services Mailing address

Ohio Department of Taxation Taxpayer ServiceCentral Registration Division Taxpayer Services Response Section PO Box 182382 Columbus Ohio 43218-2382

For Deaf Hard of Hearing or Speech Impaired who use TTY or TDD only Please contact the Ohio Relay Service at 1-800-750-0750 and give the Communication Assistant the Ohio Department of Taxation telephone number that you wish to contact

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 loca-tions in your area call the Internal Revenue Service at 1-800-829-1040 If you received an Ohio andor Federal income tax pack-age in the mail take them with you when you go for help

The Ohio Department of Taxation is an Equal Opportunity Employer

39

OHIO Department of Taxation Columbus Ohio 43270

  • Untitled
    • 2
Page 20: Individual Income Tax · Individual Income Tax Forms and Instructions This booklet contains 2 copies of Form IT-1040, the standard Ohio income tax form AND Form IT-1040 EZ, the short

0

Line 50 mdash Lump Sum Retirement Income Credit

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 1998 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 page 39 of this booklet

Line 51 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

Such training qualifies for this credit only if you canSTOP 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

1998 Job Training Credit Worksheet

1 Enter the amount you paid during 1997 and 1998 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 51 Schedule B on the 1997 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 51 of Ohio Form IT-1040

Line 52 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 The max-imum credit is $50 (for single or married separate filers) and $100 (for married filing joint returns if both spouses made contributions of $50 or more) regardless of the amount of the contribution

You can claim the credit on the back of Form IT-1040 line 52

Line 53 mdash Total Credits Enter the total of lines 46 through 52 on line 53 and on line 7 on the front of the return

20

0

Schedule CmdashResident Credit Line 54

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 57 or 57a

Enter the portion of Ohio Adjusted Gross Income from line 3 that is subjected to tax 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

Do not include wages salaries tips or commissionsSTOP 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 55

Enter Ohio Adjusted Gross Income from line 3

Line 56 Divide 54 by line 55

Line 57 Multiply line 56 by the amount on line 12 on the front of the return Enter the amount on line 57

Line 57a Enter the amount of 1998 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 57b Enter the smaller of line 57 or line 57a 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 1998 income tax return below line 57b 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 58

Line 58 Enter the portion of Ohio Adjusted Gross Income from line 3 that was not earned or received in Ohio

Line 59

Enter Ohio Adjusted Gross Income from line 3

Line 60 Divide line 58 by line 59

Line 61 Multiply line 60 by the amount on line 12 on the front of the return Enter the amount on line 61 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 57b and 61 on line 13

21

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax least less is

than

Tax After Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

Up to $1000 $2000 $4000 $6000

$ 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 4 500 550 4 550 600 4 600 650 5 650 700 5 700 750 5 750 800 6 800 850 6 850 900 7 900 950 7 950 1000 7

$ 0 1 1 1 2 2 2 3 3 3 4 4 4 5 5 5 6 6 6 7

$ 2000 $ 2050 $ 15 $ 14 2050 2100 15 14 2100 2150 16 14 2150 2200 16 15 2200 2250 17 15 2250 2300 17 15 2300 2350 17 16 2350 2400 18 16 2400 2450 18 16 2450 2500 18 17 2500 2550 19 17 2550 2600 19 17 2600 2650 20 18 2650 2700 20 18 2700 2750 20 18 2750 2800 21 19 2800 2850 21 19 2850 2900 21 19 2900 2950 22 20 2950 3000 22 20

$ 4000 $ 4050 $ 30 $ 27 4050 4100 30 27 4100 4150 31 28 4150 4200 31 28 4200 4250 31 28 4250 4300 32 29 4300 4350 32 29 4350 4400 33 29 4400 4450 33 30 4450 4500 33 30 4500 4550 34 30 4550 4600 34 31 4600 4650 34 31 4650 4700 35 31 4700 4750 35 32 4750 4800 35 32 4800 4850 36 32 4850 4900 36 33 4900 4950 37 33 4950 5000 37 33

$ 6000 $ 6050 $ 52 $ 47 6050 6100 53 48 6100 6150 54 49 6150 6200 55 49 6200 6250 55 50 6250 6300 56 51 6300 6350 57 51 6350 6400 58 52 6400 6450 58 53 6450 6500 59 54 6500 6550 60 54 6550 6600 61 55 6600 6650 61 56 6650 6700 62 56 6700 6750 63 57 6750 6800 64 58 6800 6850 64 58 6850 6900 65 59 6900 6950 66 60 6950 7000 66 60

$1000 $3000 $5000 $7000

$ 1000 $ 1050 $ 8 1050 1100 8 1100 1150 8 1150 1200 9 1200 1250 9 1250 1300 9 1300 1350 10 1350 1400 10 1400 1450 11 1450 1500 11 1500 1550 11 1550 1600 12 1600 1650 12 1650 1700 12 1700 1750 13 1750 1800 13 1800 1850 14 1850 1900 14 1900 1950 14 1950 2000 15

$ 7 7 8 8 8 9 9 9

10 10 10 11 11 11 12 12 12 13 13 13

$ 3000 $ 3050 $ 22 $ 20 3050 3100 23 21 3100 3150 23 21 3150 3200 24 21 3200 3250 24 22 3250 3300 24 22 3300 3350 25 22 3350 3400 25 23 3400 3450 25 23 3450 3500 26 23 3500 3550 26 24 3550 3600 27 24 3600 3650 27 24 3650 3700 27 25 3700 3750 28 25 3750 3800 28 25 3800 3850 28 26 3850 3900 29 26 3900 3950 29 26 3950 4000 30 27

$ 5000 $ 5050 $ 38 $ 34 5050 5100 38 35 5100 5150 39 35 5150 5200 40 36 5200 5250 40 37 5250 5300 41 37 5300 5350 42 38 5350 5400 43 39 5400 5450 43 39 5450 5500 44 40 5500 5550 45 41 5550 5600 46 41 5600 5650 46 42 5650 5700 47 43 5700 5750 48 43 5750 5800 49 44 5800 5850 49 45 5850 5900 50 45 5900 5950 51 46 5950 6000 52 47

$ 7000 $ 7050 $ 67 $ 61 7050 7100 68 62 7100 7150 69 62 7150 7200 69 63 7200 7250 70 64 7250 7300 71 64 7300 7350 72 65 7350 7400 72 66 7400 7450 73 66 7450 7500 74 67 7500 7550 75 68 7550 7600 75 68 7600 7650 76 69 7650 7700 77 70 7700 7750 78 70 7750 7800 78 71 7800 7850 79 72 7850 7900 80 72 7900 7950 81 73 7950 8000 81 74

OHIO TAX TABLES FOR 1998 ONLY 22

$9000

$16000 $19000

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$8000 $11000 $14000 $17000

$ 8000 $ 8050 $ 82 $ 74 8050 8100 83 75 8100 8150 84 76 8150 8200 84 76 8200 8250 85 77 8250 8300 86 78 8300 8350 87 78 8350 8400 87 79 8400 8450 88 80 8450 8500 89 80 8500 8550 90 81 8550 8600 90 82 8600 8650 91 82 8650 8700 92 83 8700 8750 93 84 8750 8800 93 84 8800 8850 94 85 8850 8900 95 86 8900 8950 95 87 8950 9000 96 87

$11000 $11050 $ 142 $ 129 11050 11100 143 130 11100 11150 145 131 11150 11200 146 133 11200 11250 148 134 11250 11300 149 135 11300 11350 151 137 11350 11400 152 138 11400 11450 154 139 11450 11500 155 141 11500 11550 157 142 11550 11600 158 143 11600 11650 160 145 11650 11700 161 146 11700 11750 163 147 11750 11800 164 149 11800 11850 166 150 11850 11900 167 152 11900 11950 169 153 11950 12000 170 154

$14000 $14050 $ 231 $ 209 14050 14100 233 211 14100 14150 234 212 14150 14200 236 213 14200 14250 237 215 14250 14300 239 216 14300 14350 240 218 14350 14400 241 219 14400 14450 243 220 14450 14500 244 222 14500 14550 246 223 14550 14600 247 224 14600 14650 249 226 14650 14700 250 227 14700 14750 252 228 14750 14800 253 230 14800 14850 255 231 14850 14900 256 232 14900 14950 258 234 14950 15000 259 235

$17000 $17050 $ 335 $ 304 17050 17100 337 306 17100 17150 339 307 17150 17200 341 309 17200 17250 343 311 17250 17300 345 312 17300 17350 346 314 17350 17400 348 316 17400 17450 350 317 17450 17500 352 319 17500 17550 354 321 17550 17600 356 322 17600 17650 358 324 17650 17700 359 326 17700 17750 361 327 17750 17800 363 329 17800 17850 365 331 17850 17900 367 333 17900 17950 369 334 17950 18000 371 336

$9000 $12000 $15000 $18000

$ 9000 $ 9050 $ 97 $ 88 9050 9100 98 89 9100 9150 98 89 9150 9200 99 90 9200 9250 100 91 9250 9300 101 91 9300 9350 101 92 9350 9400 102 93 9400 9450 103 93 9450 9500 104 94 9500 9550 104 95 9550 9600 105 95 9600 9650 106 96 9650 9700 107 97 9700 9750 107 97 9750 9800 108 98 9800 9850 109 99 9850 9900 110 99 9900 9950 110 100 9950 10000 111 101

$12000 $12050 $ 172 $ 156 12050 12100 173 157 12100 12150 175 158 12150 12200 176 160 12200 12250 178 161 12250 12300 179 162 12300 12350 181 164 12350 12400 182 165 12400 12450 184 166 12450 12500 185 168 12500 12550 187 169 12550 12600 188 170 12600 12650 190 172 12650 12700 191 173 12700 12750 193 174 12750 12800 194 176 12800 12850 195 177 12850 12900 197 178 12900 12950 198 180 12950 13000 200 181

$15000 $15050 $ 261 $ 237 15050 15100 263 238 15100 15150 265 240 15150 15200 267 242 15200 15250 268 243 15250 15300 270 245 15300 15350 272 247 15350 15400 274 248 15400 15450 276 250 15450 15500 278 252 15500 15550 280 253 15550 15600 281 255 15600 15650 283 257 15650 15700 285 258 15700 15750 287 260 15750 15800 289 262 15800 15850 291 263 15850 15900 293 265 15900 15950 294 267 15950 16000 296 269

$18000 $18050 $ 372 $ 338 18050 18100 374 339 18100 18150 376 341 18150 18200 378 343 18200 18250 380 344 18250 18300 382 346 18300 18350 384 348 18350 18400 385 349 18400 18450 387 351 18450 18500 389 353 18500 18550 391 354 18550 18600 393 356 18600 18650 395 358 18650 18700 397 359 18700 18750 398 361 18750 18800 400 363 18800 18850 402 365 18850 18900 404 366 18900 18950 406 368 18950 19000 408 370

$10000 $13000 $16000 $19000

$10000 $10050 $ 112 $ 102 10050 10100 114 103 10100 10150 115 104 10150 10200 117 106 10200 10250 118 107 10250 10300 120 108 10300 10350 121 110 10350 10400 123 111 10400 10450 124 112 10450 10500 126 114 10500 10550 127 115 10550 10600 129 116 10600 10650 130 118 10650 10700 132 119 10700 10750 133 121 10750 10800 134 122 10800 10850 136 123 10850 10900 137 125 10900 10950 139 126 10950 11000 140 127

$13000 $13050 $ 201 $ 182 13050 13100 203 184 13100 13150 204 185 13150 13200 206 187 13200 13250 207 188 13250 13300 209 189 13300 13350 210 191 13350 13400 212 192 13400 13450 213 193 13450 13500 215 195 13500 13550 216 196 13550 13600 218 197 13600 13650 219 199 13650 13700 221 200 13700 13750 222 201 13750 13800 224 203 13800 13850 225 204 13850 13900 227 205 13900 13950 228 207 13950 14000 230 208

$16000 $16050 $ 298 $ 270 16050 16100 300 272 16100 16150 302 274 16150 16200 304 275 16200 16250 306 277 16250 16300 307 279 16300 16350 309 280 16350 16400 311 282 16400 16450 313 284 16450 16500 315 285 16500 16550 317 287 16550 16600 319 289 16600 16650 320 290 16650 16700 322 292 16700 16750 324 294 16750 16800 326 295 16800 16850 328 297 16850 16900 330 299 16900 16950 332 301 16950 17000 333 302

$19000 $19050 $ 410 $ 371 19050 19100 411 373 19100 19150 413 375 19150 19200 415 376 19200 19250 417 378 19250 19300 419 380 19300 19350 421 381 19350 19400 423 383 19400 19450 424 385 19450 19500 426 386 19500 19550 428 388 19550 19600 430 390 19600 19650 432 391 19650 19700 434 393 19700 19750 436 395 19750 19800 437 397 19800 19850 439 398 19850 19900 441 400 19900 19950 443 402 19950 20000 445 403

OHIO TAX TABLES FOR 1998 ONLY 23

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$20000 $22000 $24000 $26000

$20000 $20050 $ 447 $ 405 20050 20100 449 407 20100 20150 451 409 20150 20200 454 411 20200 20250 456 413 20250 20300 458 415 20300 20350 460 417 20350 20400 463 419 20400 20450 465 421 20450 20500 467 423 20500 20550 469 425 20550 20600 471 427 20600 20650 474 429 20650 20700 476 431 20700 20750 478 433 20750 20800 480 435 20800 20850 483 437 20850 20900 485 439 20900 20950 487 441 20950 21000 489 443

$22000 $22050 $ 536 $ 486 22050 22100 538 488 22100 22150 541 490 22150 22200 543 492 22200 22250 545 494 22250 22300 547 496 22300 22350 549 498 22350 22400 552 500 22400 22450 554 502 22450 22500 556 504 22500 22550 558 506 22550 22600 561 508 22600 22650 563 510 22650 22700 565 512 22700 22750 567 514 22750 22800 569 516 22800 22850 572 518 22850 22900 574 520 22900 22950 576 522 22950 23000 578 524

$24000 $24050 $ 625 $ 567 24050 24100 627 569 24100 24150 630 571 24150 24200 632 573 24200 24250 634 575 24250 24300 636 577 24300 24350 639 579 24350 24400 641 581 24400 24450 643 583 24450 24500 645 585 24500 24550 647 587 24550 24600 650 589 24600 24650 652 591 24650 24700 654 593 24700 24750 656 595 24750 24800 659 597 24800 24850 661 599 24850 24900 663 601 24900 24950 665 603 24950 25000 668 605

$26000 $26050 $ 714 $ 648 26050 26100 717 650 26100 26150 719 652 26150 26200 721 654 26200 26250 723 656 26250 26300 725 658 26300 26350 728 660 26350 26400 730 662 26400 26450 732 664 26450 26500 734 666 26500 26550 737 668 26550 26600 739 670 26600 26650 741 672 26650 26700 743 674 26700 26750 746 676 26750 26800 748 678 26800 26850 750 680 26850 26900 752 682 26900 26950 754 684 26950 27000 757 686

$21000 $23000 $25000 $27000

$21000 $21050 $ 491 $ 446 21050 21100 494 448 21100 21150 496 450 21150 21200 498 452 21200 21250 500 454 21250 21300 503 456 21300 21350 505 458 21350 21400 507 460 21400 21450 509 462 21450 21500 512 464 21500 21550 514 466 21550 21600 516 468 21600 21650 518 470 21650 21700 520 472 21700 21750 523 474 21750 21800 525 476 21800 21850 527 478 21850 21900 529 480 21900 21950 532 482 21950 22000 534 484

$23000 $23050 $ 581 $ 526 23050 23100 583 528 23100 23150 585 530 23150 23200 587 532 23200 23250 590 534 23250 23300 592 536 23300 23350 594 538 23350 23400 596 540 23400 23450 598 542 23450 23500 601 544 23500 23550 603 547 23550 23600 605 549 23600 23650 607 551 23650 23700 610 553 23700 23750 612 555 23750 23800 614 557 23800 23850 616 559 23850 23900 619 561 23900 23950 621 563 23950 24000 623 565

$25000 $25050 $ 670 $ 607 25050 25100 672 609 25100 25150 674 611 25150 25200 676 613 25200 25250 679 615 25250 25300 681 617 25300 25350 683 619 25350 25400 685 621 25400 25450 688 623 25450 25500 690 625 25500 25550 692 627 25550 25600 694 629 25600 25650 697 631 25650 25700 699 633 25700 25750 701 635 25750 25800 703 637 25800 25850 705 639 25850 25900 708 641 25900 25950 710 643 25950 26000 712 645

$27000 $27050 $ 759 $ 688 27050 27100 761 690 27100 27150 763 692 27150 27200 766 694 27200 27250 768 696 27250 27300 770 698 27300 27350 772 700 27350 27400 775 702 27400 27450 777 704 27450 27500 779 706 27500 27550 781 708 27550 27600 783 710 27600 27650 786 712 27650 27700 788 714 27700 27750 790 716 27750 27800 792 718 27800 27850 795 720 27850 27900 797 722 27900 27950 799 724 27950 28000 801 726

OHIO TAX TABLES FOR 1998 ONLY 24

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$28000 $31000 $34000 $37000

$28000 $28050 $ 803 $ 728 $31000 $31050 $ 937 $ 850 $34000 $34050 $ 1071 $ 971 $37000 $37050 $ 1205 $ 1092 28050 28100 806 730 31050 31100 939 852 34050 34100 1073 973 37050 37100 1207 1094 28100 28150 808 732 31100 31150 942 854 34100 34150 1075 975 37100 37150 1209 1096 28150 28200 810 734 31150 31200 944 856 34150 34200 1078 977 37150 37200 1211 1098 28200 28250 812 736 31200 31250 946 858 34200 34250 1080 979 37200 37250 1214 1100 28250 28300 815 738 31250 31300 948 860 34250 34300 1082 981 37250 37300 1216 1102 28300 28350 817 740 31300 31350 951 862 34300 34350 1084 983 37300 37350 1218 1104 28350 28400 819 742 31350 31400 953 864 34350 34400 1086 985 37350 37400 1220 1106 28400 28450 821 744 31400 31450 955 866 34400 34450 1089 987 37400 37450 1222 1108 28450 28500 824 746 31450 31500 957 868 34450 34500 1091 989 37450 37500 1225 1110 28500 28550 826 749 31500 31550 959 870 34500 34550 1093 991 37500 37550 1227 1112 28550 28600 828 751 31550 31600 962 872 34550 34600 1095 993 37550 37600 1229 1114 28600 28650 830 753 31600 31650 964 874 34600 34650 1098 995 37600 37650 1231 1116 28650 28700 832 755 31650 31700 966 876 34650 34700 1100 997 37650 37700 1234 1118 28700 28750 835 757 31700 31750 968 878 34700 34750 1102 999 37700 37750 1236 1120 28750 28800 837 759 31750 31800 971 880 34750 34800 1104 1001 37750 37800 1238 1122 28800 28850 839 761 31800 31850 973 882 34800 34850 1107 1003 37800 37850 1240 1124 28850 28900 841 763 31850 31900 975 884 34850 34900 1109 1005 37850 37900 1242 1126 28900 28950 844 765 31900 31950 977 886 34900 34950 1111 1007 37900 37950 1245 1128 28950 29000 846 767 31950 32000 980 888 34950 35000 1113 1009 37950 38000 1247 1130

$29000 $32000 $35000 $38000

$29000 $29050 $ 848 $ 769 $32000 $32050 $ 982 $ 890 $35000 $35050 $ 1115 $ 1011 $38000 $38050 $ 1249 $ 1132 29050 29100 850 771 32050 32100 984 892 35050 35100 1118 1013 38050 38100 1251 1134 29100 29150 853 773 32100 32150 986 894 35100 35150 1120 1015 38100 38150 1254 1136 29150 29200 855 775 32150 32200 988 896 35150 35200 1122 1017 38150 38200 1256 1138 29200 29250 857 777 32200 32250 991 898 35200 35250 1124 1019 38200 38250 1258 1140 29250 29300 859 779 32250 32300 993 900 35250 35300 1127 1021 38250 38300 1260 1142 29300 29350 861 781 32300 32350 995 902 35300 35350 1129 1023 38300 38350 1263 1144 29350 29400 864 783 32350 32400 997 904 35350 35400 1131 1025 38350 38400 1265 1146 29400 29450 866 785 32400 32450 1000 906 35400 35450 1133 1027 38400 38450 1267 1148 29450 29500 868 787 32450 32500 1002 908 35450 35500 1136 1029 38450 38500 1269 1150 29500 29550 870 789 32500 32550 1004 910 35500 35550 1138 1031 38500 38550 1271 1153 29550 29600 873 791 32550 32600 1006 912 35550 35600 1140 1033 38550 38600 1274 1155 29600 29650 875 793 32600 32650 1008 914 35600 35650 1142 1035 38600 38650 1276 1157 29650 29700 877 795 32650 32700 1011 916 35650 35700 1144 1037 38650 38700 1278 1159 29700 29750 879 797 32700 32750 1013 918 35700 35750 1147 1039 38700 38750 1280 1161 29750 29800 881 799 32750 32800 1015 920 35750 35800 1149 1041 38750 38800 1283 1163 29800 29850 884 801 32800 32850 1017 922 35800 35850 1151 1043 38800 38850 1285 1165 29850 29900 886 803 32850 32900 1020 924 35850 35900 1153 1045 38850 38900 1287 1167 29900 29950 888 805 32900 32950 1022 926 35900 35950 1156 1047 38900 38950 1289 1169 29950 30000 890 807 32950 33000 1024 928 35950 36000 1158 1049 38950 39000 1292 1171

$30000 $33000 $36000 $39000

$30000 $30050 $ 893 $ 809 $33000 $33050 $ 1026 $ 930 $36000 $36050 $ 1160 $ 1052 $39000 $39050 $ 1294 $ 1173 30050 30100 895 811 33050 33100 1029 932 36050 36100 1162 1054 39050 39100 1296 1175 30100 30150 897 813 33100 33150 1031 934 36100 36150 1164 1056 39100 39150 1298 1177 30150 30200 899 815 33150 33200 1033 936 36150 36200 1167 1058 39150 39200 1300 1179 30200 30250 902 817 33200 33250 1035 938 36200 36250 1169 1060 39200 39250 1303 1181 30250 30300 904 819 33250 33300 1037 940 36250 36300 1171 1062 39250 39300 1305 1183 30300 30350 906 821 33300 33350 1040 942 36300 36350 1173 1064 39300 39350 1307 1185 30350 30400 908 823 33350 33400 1042 944 36350 36400 1176 1066 39350 39400 1309 1187 30400 30450 910 825 33400 33450 1044 946 36400 36450 1178 1068 39400 39450 1312 1189 30450 30500 913 827 33450 33500 1046 948 36450 36500 1180 1070 39450 39500 1314 1191 30500 30550 915 829 33500 33550 1049 951 36500 36550 1182 1072 39500 39550 1316 1193 30550 30600 917 831 33550 33600 1051 953 36550 36600 1185 1074 39550 39600 1318 1195 30600 30650 919 833 33600 33650 1053 955 36600 36650 1187 1076 39600 39650 1320 1197 30650 30700 922 835 33650 33700 1055 957 36650 36700 1189 1078 39650 39700 1323 1199 30700 30750 924 837 33700 33750 1058 959 36700 36750 1191 1080 39700 39750 1325 1201 30750 30800 926 839 33750 33800 1060 961 36750 36800 1193 1082 39750 39800 1327 1203 30800 30850 928 841 33800 33850 1062 963 36800 36850 1196 1084 39800 39850 1329 1205 30850 30900 930 843 33850 33900 1064 965 36850 36900 1198 1086 39850 39900 1332 1207 30900 30950 933 845 33900 33950 1066 967 36900 36950 1200 1088 39900 39950 1334 1209 30950 31000 935 847 33950 34000 1069 969 36950 37000 1202 1090 39950 40000 1336 1211

OHIO TAX TABLES FOR 1998 ONLY 25

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$40000 $42000 $44000 $46000

$40000 $40050 $ 1339 $ 1213 $42000 $42050 $ 1443 $ 1308 $44000 $44050 $ 1547 $ 1402 $46000 $46050 $ 1651 $ 1496 40050 40100 1341 1216 42050 42100 1445 1310 44050 44100 1549 1404 46050 46100 1653 1499 40100 40150 1344 1218 42100 42150 1448 1312 44100 44150 1552 1407 46100 46150 1656 1501 40150 40200 1346 1220 42150 42200 1450 1315 44150 44200 1554 1409 46150 46200 1658 1503 40200 40250 1349 1223 42200 42250 1453 1317 44200 44250 1557 1411 46200 46250 1661 1506 40250 40300 1352 1225 42250 42300 1456 1319 44250 44300 1560 1414 46250 46300 1664 1508 40300 40350 1354 1227 42300 42350 1458 1322 44300 44350 1562 1416 46300 46350 1666 1510 40350 40400 1357 1230 42350 42400 1461 1324 44350 44400 1565 1418 46350 46400 1669 1513 40400 40450 1359 1232 42400 42450 1463 1326 44400 44450 1567 1421 46400 46450 1671 1515 40450 40500 1362 1234 42450 42500 1466 1329 44450 44500 1570 1423 46450 46500 1674 1517 40500 40550 1365 1237 42500 42550 1469 1331 44500 44550 1573 1425 46500 46550 1677 1520 40550 40600 1367 1239 42550 42600 1471 1334 44550 44600 1575 1428 46550 46600 1679 1522 40600 40650 1370 1242 42600 42650 1474 1336 44600 44650 1578 1430 46600 46650 1682 1524 40650 40700 1372 1244 42650 42700 1476 1338 44650 44700 1580 1433 46650 46700 1684 1527 40700 40750 1375 1246 42700 42750 1479 1341 44700 44750 1583 1435 46700 46750 1687 1529 40750 40800 1378 1249 42750 42800 1482 1343 44750 44800 1586 1437 46750 46800 1690 1532 40800 40850 1380 1251 42800 42850 1484 1345 44800 44850 1588 1440 46800 46850 1692 1534 40850 40900 1383 1253 42850 42900 1487 1348 44850 44900 1591 1442 46850 46900 1695 1536 40900 40950 1385 1256 42900 42950 1489 1350 44900 44950 1593 1444 46900 46950 1697 1539 40950 41000 1388 1258 42950 43000 1492 1352 44950 45000 1596 1447 46950 47000 1700 1541

$41000 $43000 $45000 $47000

$41000 $41050 $ 1391 $ 1260 $43000 $43050 $ 1495 $ 1355 $45000 $45050 $ 1599 $ 1449 $47000 $47050 $ 1703 $ 1543 41050 41100 1393 1263 43050 43100 1497 1357 45050 45100 1601 1451 47050 47100 1705 1546 41100 41150 1396 1265 43100 43150 1500 1359 45100 45150 1604 1454 47100 47150 1708 1548 41150 41200 1398 1268 43150 43200 1502 1362 45150 45200 1606 1456 47150 47200 1710 1550 41200 41250 1401 1270 43200 43250 1505 1364 45200 45250 1609 1458 47200 47250 1713 1553 41250 41300 1404 1272 43250 43300 1508 1367 45250 45300 1612 1461 47250 47300 1716 1555 41300 41350 1406 1275 43300 43350 1510 1369 45300 45350 1614 1463 47300 47350 1718 1557 41350 41400 1409 1277 43350 43400 1513 1371 45350 45400 1617 1466 47350 47400 1721 1560 41400 41450 1411 1279 43400 43450 1515 1374 45400 45450 1619 1468 47400 47450 1723 1562 41450 41500 1414 1282 43450 43500 1518 1376 45450 45500 1622 1470 47450 47500 1726 1565 41500 41550 1417 1284 43500 43550 1521 1379 45500 45550 1625 1473 47500 47550 1729 1567 41550 41600 1419 1286 43550 43600 1523 1381 45550 45600 1627 1475 47550 47600 1731 1569 41600 41650 1422 1289 43600 43650 1526 1383 45600 45650 1630 1477 47600 47650 1734 1572 41650 41700 1424 1291 43650 43700 1528 1385 45650 45700 1632 1480 47650 47700 1736 1574 41700 41750 1427 1293 43700 43750 1531 1388 45700 45750 1635 1482 47700 47750 1739 1576 41750 41800 1430 1296 43750 43800 1534 1390 45750 45800 1638 1484 47750 47800 1742 1579 41800 41850 1432 1298 43800 43850 1536 1392 45800 45850 1640 1487 47800 47850 1744 1581 41850 41900 1435 1301 43850 43900 1539 1395 45850 45900 1643 1489 47850 47900 1747 1583 41900 41950 1437 1303 43900 43950 1541 1397 45900 45950 1645 1491 47900 47950 1749 1586 41950 42000 1440 1305 43950 44000 1544 1400 45950 46000 1648 1494 47950 48000 1752 1588

OHIO TAX TABLES FOR 1998 ONLY 26

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$48000 $51000 $54000 $57000

$48000 $48050 $ 1755 $ 1590 $51000 $51050 $ 1911 $ 1732 $54000 $54050 $ 2067 $ 1873 $57000 $57050 $ 2223 $ 2015 48050 48100 1757 1593 51050 51100 1913 1734 54050 54100 2069 1876 57050 57100 2225 2017 48100 48150 1760 1595 51100 51150 1916 1737 54100 54150 2072 1878 57100 57150 2228 2020 48150 48200 1762 1598 51150 51200 1918 1739 54150 54200 2074 1880 57150 57200 2230 2022 48200 48250 1765 1600 51200 51250 1921 1741 54200 54250 2077 1883 57200 57250 2233 2024 48250 48300 1768 1602 51250 51300 1924 1744 54250 54300 2080 1885 57250 57300 2236 2027 48300 48350 1770 1605 51300 51350 1926 1746 54300 54350 2082 1888 57300 57350 2238 2029 48350 48400 1773 1607 51350 51400 1929 1748 54350 54400 2085 1890 57350 57400 2241 2031 48400 48450 1775 1609 51400 51450 1931 1751 54400 54450 2087 1892 57400 57450 2243 2034 48450 48500 1778 1612 51450 51500 1934 1753 54450 54500 2090 1895 57450 57500 2246 2036 48500 48550 1781 1614 51500 51550 1937 1756 54500 54550 2093 1897 57500 57550 2249 2038 48550 48600 1783 1616 51550 51600 1939 1758 54550 54600 2095 1899 57550 57600 2251 2041 48600 48650 1786 1619 51600 51650 1942 1760 54600 54650 2098 1902 57600 57650 2254 2043 48650 48700 1788 1621 51650 51700 1944 1763 54650 54700 2100 1904 57650 57700 2256 2045 48700 48750 1791 1623 51700 51750 1947 1765 54700 54750 2103 1906 57700 57750 2259 2048 48750 48800 1794 1626 51750 51800 1950 1767 54750 54800 2106 1909 57750 57800 2262 2050 48800 48850 1796 1628 51800 51850 1952 1770 54800 54850 2108 1911 57800 57850 2264 2053 48850 48900 1799 1631 51850 51900 1955 1772 54850 54900 2111 1913 57850 57900 2267 2055 48900 48950 1801 1633 51900 51950 1957 1774 54900 54950 2113 1916 57900 57950 2269 2057 48950 49000 1804 1635 51950 52000 1960 1777 54950 55000 2116 1918 57950 58000 2272 2060

$49000 $52000 $55000 $58000

$49000 $49050 $ 1807 $ 1638 $52000 $52050 $ 1963 $ 1779 $55000 $55050 $ 2119 $ 1921 $58000 $58050 $ 2275 $ 2062 49050 49100 1809 1640 52050 52100 1965 1781 55050 55100 2121 1923 58050 58100 2277 2064 49100 49150 1812 1642 52100 52150 1968 1784 55100 55150 2124 1925 58100 58150 2280 2067 49150 49200 1814 1645 52150 52200 1970 1786 55150 55200 2126 1928 58150 58200 2282 2069 49200 49250 1817 1647 52200 52250 1973 1789 55200 55250 2129 1930 58200 58250 2285 2071 49250 49300 1820 1649 52250 52300 1976 1791 55250 55300 2132 1932 58250 58300 2288 2074 49300 49350 1822 1652 52300 52350 1978 1793 55300 55350 2134 1935 58300 58350 2290 2076 49350 49400 1825 1654 52350 52400 1981 1796 55350 55400 2137 1937 58350 58400 2293 2078 49400 49450 1827 1656 52400 52450 1983 1798 55400 55450 2139 1939 58400 58450 2295 2081 49450 49500 1830 1659 52450 52500 1986 1800 55450 55500 2142 1942 58450 58500 2298 2083 49500 49550 1833 1661 52500 52550 1989 1803 55500 55550 2145 1944 58500 58550 2301 2086 49550 49600 1835 1664 52550 52600 1991 1805 55550 55600 2147 1946 58550 58600 2303 2088 49600 49650 1838 1666 52600 52650 1994 1807 55600 55650 2150 1949 58600 58650 2306 2090 49650 49700 1840 1668 52650 52700 1996 1810 55650 55700 2152 1951 58650 58700 2308 2093 49700 49750 1843 1671 52700 52750 1999 1812 55700 55750 2155 1954 58700 58750 2311 2095 49750 49800 1846 1673 52750 52800 2002 1814 55750 55800 2158 1956 58750 58800 2314 2097 49800 49850 1848 1675 52800 52850 2004 1817 55800 55850 2160 1958 58800 58850 2316 2100 49850 49900 1851 1678 52850 52900 2007 1819 55850 55900 2163 1961 58850 58900 2319 2102 49900 49950 1853 1680 52900 52950 2009 1822 55900 55950 2165 1963 58900 58950 2321 2104 49950 50000 1856 1682 52950 53000 2012 1824 55950 56000 2168 1965 58950 59000 2324 2107

$50000 $53000 $56000 $59000

$50000 $50050 $ 1859 $ 1685 $53000 $53050 $ 2015 $ 1826 $56000 $56050 $ 2171 $ 1968 $59000 $59050 $ 2327 $ 2109 50050 50100 1861 1687 53050 53100 2017 1829 56050 56100 2173 1970 59050 59100 2329 2111 50100 50150 1864 1689 53100 53150 2020 1831 56100 56150 2176 1972 59100 59150 2332 2114 50150 50200 1866 1692 53150 53200 2022 1833 56150 56200 2178 1975 59150 59200 2334 2116 50200 50250 1869 1694 53200 53250 2025 1836 56200 56250 2181 1977 59200 59250 2337 2119 50250 50300 1872 1697 53250 53300 2028 1838 56250 56300 2184 1979 59250 59300 2340 2121 50300 50350 1874 1699 53300 53350 2030 1840 56300 56350 2186 1982 59300 59350 2342 2123 50350 50400 1877 1701 53350 53400 2033 1843 56350 56400 2189 1984 59350 59400 2345 2126 50400 50450 1879 1704 53400 53450 2035 1845 56400 56450 2191 1987 59400 59450 2347 2128 50450 50500 1882 1706 53450 53500 2038 1847 56450 56500 2194 1989 59450 59500 2350 2130 50500 50550 1885 1708 53500 53550 2041 1850 56500 56550 2197 1991 59500 59550 2353 2133 50550 50600 1887 1711 53550 53600 2043 1852 56550 56600 2199 1994 59550 59600 2355 2135 50600 50650 1890 1713 53600 53650 2046 1855 56600 56650 2202 1996 59600 59650 2358 2137 50650 50700 1892 1715 53650 53700 2048 1857 56650 56700 2204 1998 59650 59700 2360 2140 50700 50750 1895 1718 53700 53750 2051 1859 56700 56750 2207 2001 59700 59750 2363 2142 50750 50800 1898 1720 53750 53800 2054 1862 56750 56800 2210 2003 59750 59800 2366 2144 50800 50850 1900 1722 53800 53850 2056 1864 56800 56850 2212 2005 59800 59850 2368 2147 50850 50900 1903 1725 53850 53900 2059 1866 56850 56900 2215 2008 59850 59900 2371 2149 50900 50950 1905 1727 53900 53950 2061 1869 56900 56950 2217 2010 59900 59950 2373 2152 50950 51000 1908 1730 53950 54000 2064 1871 56950 57000 2220 2012 59950 60000 2376 2154

OHIO TAX TABLES FOR 1998 ONLY 27

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$60000 $62000 $64000 $66000

$60000 $60050 $ 2379 $ 2156 $62000 $62050 $ 2483 $ 2251 $64000 $64050 $ 2587 $ 2345 $66000 $66050 $ 2691 $ 2439 60050 60100 2381 2159 62050 62100 2485 2253 64050 64100 2589 2347 66050 66100 2693 2442 60100 60150 2384 2161 62100 62150 2488 2255 64100 64150 2592 2350 66100 66150 2696 2444 60150 60200 2387 2163 62150 62200 2491 2258 64150 64200 2595 2352 66150 66200 2699 2446 60200 60250 2389 2166 62200 62250 2493 2260 64200 64250 2597 2354 66200 66250 2701 2449 60250 60300 2392 2168 62250 62300 2496 2262 64250 64300 2600 2357 66250 66300 2704 2451 60300 60350 2394 2170 62300 62350 2498 2265 64300 64350 2602 2359 66300 66350 2706 2453 60350 60400 2397 2173 62350 62400 2501 2267 64350 64400 2605 2361 66350 66400 2709 2456 60400 60450 2400 2175 62400 62450 2504 2269 64400 64450 2608 2364 66400 66450 2712 2458 60450 60500 2402 2177 62450 62500 2506 2272 64450 64500 2610 2366 66450 66500 2714 2460 60500 60550 2405 2180 62500 62550 2509 2274 64500 64550 2613 2368 66500 66550 2717 2463 60550 60600 2407 2182 62550 62600 2511 2277 64550 64600 2615 2371 66550 66600 2719 2465 60600 60650 2410 2185 62600 62650 2514 2279 64600 64650 2618 2373 66600 66650 2722 2467 60650 60700 2413 2187 62650 62700 2517 2281 64650 64700 2621 2376 66650 66700 2725 2470 60700 60750 2415 2189 62700 62750 2519 2284 64700 64750 2623 2378 66700 66750 2727 2472 60750 60800 2418 2192 62750 62800 2522 2286 64750 64800 2626 2380 66750 66800 2730 2475 60800 60850 2420 2194 62800 62850 2524 2288 64800 64850 2628 2383 66800 66850 2732 2477 60850 60900 2423 2196 62850 62900 2527 2291 64850 64900 2631 2385 66850 66900 2735 2479 60900 60950 2426 2199 62900 62950 2530 2293 64900 64950 2634 2387 66900 66950 2738 2482 60950 61000 2428 2201 62950 63000 2532 2295 64950 65000 2636 2390 66950 67000 2740 2484

$61000 $63000 $65000 $67000

$61000 $61050 $ 2431 $ 2203 $63000 $63050 $ 2535 $ 2298 $65000 $65050 $ 2639 $ 2392 $67000 $67050 $ 2743 $ 2486 61050 61100 2433 2206 63050 63100 2537 2300 65050 65100 2641 2394 67050 67100 2745 2489 61100 61150 2436 2208 63100 63150 2540 2302 65100 65150 2644 2397 67100 67150 2748 2491 61150 61200 2439 2211 63150 63200 2543 2305 65150 65200 2647 2399 67150 67200 2751 2493 61200 61250 2441 2213 63200 63250 2545 2307 65200 65250 2649 2401 67200 67250 2753 2496 61250 61300 2444 2215 63250 63300 2548 2310 65250 65300 2652 2404 67250 67300 2756 2498 61300 61350 2446 2218 63300 63350 2550 2312 65300 65350 2654 2406 67300 67350 2758 2500 61350 61400 2449 2220 63350 63400 2553 2314 65350 65400 2657 2409 67350 67400 2761 2503 61400 61450 2452 2222 63400 63450 2556 2317 65400 65450 2660 2411 67400 67450 2764 2505 61450 61500 2454 2225 63450 63500 2558 2319 65450 65500 2662 2413 67450 67500 2766 2508 61500 61550 2457 2227 63500 63550 2561 2321 65500 65550 2665 2416 67500 67550 2769 2510 61550 61600 2459 2229 63550 63600 2563 2324 65550 65600 2667 2418 67550 67600 2771 2512 61600 61650 2462 2232 63600 63650 2566 2326 65600 65650 2670 2420 67600 67650 2774 2515 61650 61700 2465 2234 63650 63700 2569 2328 65650 65700 2673 2423 67650 67700 2777 2517 61700 61750 2467 2236 63700 63750 2571 2331 65700 65750 2675 2425 67700 67750 2779 2519 61750 61800 2470 2239 63750 63800 2574 2333 65750 65800 2678 2427 67750 67800 2782 2522 61800 61850 2472 2241 63800 63850 2576 2335 65800 65850 2680 2430 67800 67850 2784 2524 61850 61900 2475 2244 63850 63900 2579 2338 65850 65900 2683 2432 67850 67900 2787 2526 61900 61950 2478 2246 63900 63950 2582 2340 65900 65950 2686 2434 67900 67950 2790 2529 61950 62000 2480 2248 63950 64000 2584 2343 65950 66000 2688 2437 67950 68000 2792 2531

OHIO TAX TABLES FOR 1998 ONLY 28

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$68000 $71000 $74000 $77000

$68000 $68050 $ 2795 $ 2533 $71000 $71050 $ 2951 $ 2675 $74000 $74050 $ 3107 $ 2816 $77000 $77050 $ 3263 $ 2958 68050 68100 2797 2536 71050 71100 2953 2677 74050 74100 3109 2819 77050 77100 3265 2960 68100 68150 2800 2538 71100 71150 2956 2680 74100 74150 3112 2821 77100 77150 3268 2963 68150 68200 2803 2541 71150 71200 2959 2682 74150 74200 3115 2823 77150 77200 3271 2965 68200 68250 2805 2543 71200 71250 2961 2684 74200 74250 3117 2826 77200 77250 3273 2967 68250 68300 2808 2545 71250 71300 2964 2687 74250 74300 3120 2828 77250 77300 3276 2970 68300 68350 2810 2548 71300 71350 2966 2689 74300 74350 3122 2831 77300 77350 3278 2972 68350 68400 2813 2550 71350 71400 2969 2691 74350 74400 3125 2833 77350 77400 3281 2974 68400 68450 2816 2552 71400 71450 2972 2694 74400 74450 3128 2835 77400 77450 3284 2977 68450 68500 2818 2555 71450 71500 2974 2696 74450 74500 3130 2838 77450 77500 3286 2979 68500 68550 2821 2557 71500 71550 2977 2699 74500 74550 3133 2840 77500 77550 3289 2981 68550 68600 2823 2559 71550 71600 2979 2701 74550 74600 3135 2842 77550 77600 3291 2984 68600 68650 2826 2562 71600 71650 2982 2703 74600 74650 3138 2845 77600 77650 3294 2986 68650 68700 2829 2564 71650 71700 2985 2706 74650 74700 3141 2847 77650 77700 3297 2988 68700 68750 2831 2566 71700 71750 2987 2708 74700 74750 3143 2849 77700 77750 3299 2991 68750 68800 2834 2569 71750 71800 2990 2710 74750 74800 3146 2852 77750 77800 3302 2993 68800 68850 2836 2571 71800 71850 2992 2713 74800 74850 3148 2854 77800 77850 3304 2996 68850 68900 2839 2574 71850 71900 2995 2715 74850 74900 3151 2856 77850 77900 3307 2998 68900 68950 2842 2576 71900 71950 2998 2717 74900 74950 3154 2859 77900 77950 3310 3000 68950 69000 2844 2578 71950 72000 3000 2720 74950 75000 3156 2861 77950 78000 3312 3003

$69000 $72000 $75000 $78000

$69000 $69050 $ 2847 $ 2581 $72000 $72050 $ 3003 $ 2722 $75000 $75050 $ 3159 $ 2864 $78000 $78050 $ 3315 $ 3005 69050 69100 2849 2583 72050 72100 3005 2724 75050 75100 3161 2866 78050 78100 3317 3007 69100 69150 2852 2585 72100 72150 3008 2727 75100 75150 3164 2868 78100 78150 3320 3010 69150 69200 2855 2588 72150 72200 3011 2729 75150 75200 3167 2871 78150 78200 3323 3012 69200 69250 2857 2590 72200 72250 3013 2732 75200 75250 3169 2873 78200 78250 3325 3014 69250 69300 2860 2592 72250 72300 3016 2734 75250 75300 3172 2875 78250 78300 3328 3017 69300 69350 2862 2595 72300 72350 3018 2736 75300 75350 3174 2878 78300 78350 3330 3019 69350 69400 2865 2597 72350 72400 3021 2739 75350 75400 3177 2880 78350 78400 3333 3021 69400 69450 2868 2599 72400 72450 3024 2741 75400 75450 3180 2882 78400 78450 3336 3024 69450 69500 2870 2602 72450 72500 3026 2743 75450 75500 3182 2885 78450 78500 3338 3026 69500 69550 2873 2604 72500 72550 3029 2746 75500 75550 3185 2887 78500 78550 3341 3029 69550 69600 2875 2607 72550 72600 3031 2748 75550 75600 3187 2889 78550 78600 3343 3031 69600 69650 2878 2609 72600 72650 3034 2750 75600 75650 3190 2892 78600 78650 3346 3033 69650 69700 2881 2611 72650 72700 3037 2753 75650 75700 3193 2894 78650 78700 3349 3036 69700 69750 2883 2614 72700 72750 3039 2755 75700 75750 3195 2897 78700 78750 3351 3038 69750 69800 2886 2616 72750 72800 3042 2757 75750 75800 3198 2899 78750 78800 3354 3040 69800 69850 2888 2618 72800 72850 3044 2760 75800 75850 3200 2901 78800 78850 3356 3043 69850 69900 2891 2621 72850 72900 3047 2762 75850 75900 3203 2904 78850 78900 3359 3045 69900 69950 2894 2623 72900 72950 3050 2765 75900 75950 3206 2906 78900 78950 3362 3047 69950 70000 2896 2625 72950 73000 3052 2767 75950 76000 3208 2908 78950 79000 3364 3050

$70000 $73000 $76000 $79000

$70000 $70050 $ 2899 $ 2628 $73000 $73050 $ 3055 $ 2769 $76000 $76050 $ 3211 $ 2911 $79000 $79050 $ 3367 $ 3052 70050 70100 2901 2630 73050 73100 3057 2772 76050 76100 3213 2913 79050 79100 3369 3054 70100 70150 2904 2632 73100 73150 3060 2774 76100 76150 3216 2915 79100 79150 3372 3057 70150 70200 2907 2635 73150 73200 3063 2776 76150 76200 3219 2918 79150 79200 3375 3059 70200 70250 2909 2637 73200 73250 3065 2779 76200 76250 3221 2920 79200 79250 3377 3062 70250 70300 2912 2640 73250 73300 3068 2781 76250 76300 3224 2922 79250 79300 3380 3064 70300 70350 2914 2642 73300 73350 3070 2783 76300 76350 3226 2925 79300 79350 3382 3066 70350 70400 2917 2644 73350 73400 3073 2786 76350 76400 3229 2927 79350 79400 3385 3069 70400 70450 2920 2647 73400 73450 3076 2788 76400 76450 3232 2930 79400 79450 3388 3071 70450 70500 2922 2649 73450 73500 3078 2790 76450 76500 3234 2932 79450 79500 3390 3073 70500 70550 2925 2651 73500 73550 3081 2793 76500 76550 3237 2934 79500 79550 3393 3076 70550 70600 2927 2654 73550 73600 3083 2795 76550 76600 3239 2937 79550 79600 3395 3078 70600 70650 2930 2656 73600 73650 3086 2798 76600 76650 3242 2939 79600 79650 3398 3080 70650 70700 2933 2658 73650 73700 3089 2800 76650 76700 3245 2941 79650 79700 3401 3083 70700 70750 2935 2661 73700 73750 3091 2802 76700 76750 3247 2944 79700 79750 3403 3085 70750 70800 2938 2663 73750 73800 3094 2805 76750 76800 3250 2946 79750 79800 3406 3087 70800 70850 2940 2665 73800 73850 3096 2807 76800 76850 3252 2948 79800 79850 3408 3090 70850 70900 2943 2668 73850 73900 3099 2809 76850 76900 3255 2951 79850 79900 3411 3092 70900 70950 2946 2670 73900 73950 3102 2812 76900 76950 3258 2953 79900 79950 3414 3095 70950 71000 2948 2673 73950 74000 3104 2814 76950 77000 3260 2955 79950 80000 3416 3097

OHIO TAX TABLES FOR 1998 ONLY 29

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$80000 $82000 $84000 $86000

$80000 $80050 $ 3419 $ 3099 $82000 $82050 $ 3538 $ 3207 $84000 $84050 $ 3657 $ 3315 $86000 $86050 $ 3776 $ 3423 80050 80100 3422 3102 82050 82100 3541 3210 84050 84100 3660 3318 86050 86100 3779 3425 80100 80150 3425 3105 82100 82150 3544 3213 84100 84150 3663 3320 86100 86150 3782 3428 80150 80200 3428 3108 82150 82200 3547 3215 84150 84200 3666 3323 86150 86200 3785 3431 80200 80250 3431 3110 82200 82250 3550 3218 84200 84250 3669 3326 86200 86250 3788 3434 80250 80300 3434 3113 82250 82300 3553 3221 84250 84300 3672 3328 86250 86300 3791 3436 80300 80350 3437 3116 82300 82350 3556 3223 84300 84350 3675 3331 86300 86350 3793 3439 80350 80400 3440 3118 82350 82400 3559 3226 84350 84400 3678 3334 86350 86400 3796 3442 80400 80450 3443 3121 82400 82450 3562 3229 84400 84450 3681 3337 86400 86450 3799 3444 80450 80500 3446 3124 82450 82500 3565 3231 84450 84500 3684 3339 86450 86500 3802 3447 80500 80550 3449 3126 82500 82550 3568 3234 84500 84550 3687 3342 86500 86550 3805 3450 80550 80600 3452 3129 82550 82600 3571 3237 84550 84600 3689 3345 86550 86600 3808 3452 80600 80650 3455 3132 82600 82650 3574 3240 84600 84650 3692 3347 86600 86650 3811 3455 80650 80700 3458 3134 82650 82700 3577 3242 84650 84700 3695 3350 86650 86700 3814 3458 80700 80750 3461 3137 82700 82750 3580 3245 84700 84750 3698 3353 86700 86750 3817 3460 80750 80800 3464 3140 82750 82800 3583 3248 84750 84800 3701 3355 86750 86800 3820 3463 80800 80850 3467 3143 82800 82850 3585 3250 84800 84850 3704 3358 86800 86850 3823 3466 80850 80900 3470 3145 82850 82900 3588 3253 84850 84900 3707 3361 86850 86900 3826 3469 80900 80950 3473 3148 82900 82950 3591 3256 84900 84950 3710 3363 86900 86950 3829 3471 80950 81000 3476 3151 82950 83000 3594 3258 84950 85000 3713 3366 86950 87000 3832 3474

$81000 $83000 $85000 $87000

$81000 $81050 $ 3479 $ 3153 $83000 $83050 $ 3597 $ 3261 $85000 $85050 $ 3716 $ 3369 $87000 $87050 $ 3835 $ 3477 81050 81100 3481 3156 83050 83100 3600 3264 85050 85100 3719 3372 87050 87100 3838 3479 81100 81150 3484 3159 83100 83150 3603 3266 85100 85150 3722 3374 87100 87150 3841 3482 81150 81200 3487 3161 83150 83200 3606 3269 85150 85200 3725 3377 87150 87200 3844 3485 81200 81250 3490 3164 83200 83250 3609 3272 85200 85250 3728 3380 87200 87250 3847 3487 81250 81300 3493 3167 83250 83300 3612 3275 85250 85300 3731 3382 87250 87300 3850 3490 81300 81350 3496 3169 83300 83350 3615 3277 85300 85350 3734 3385 87300 87350 3853 3493 81350 81400 3499 3172 83350 83400 3618 3280 85350 85400 3737 3388 87350 87400 3856 3495 81400 81450 3502 3175 83400 83450 3621 3283 85400 85450 3740 3390 87400 87450 3859 3498 81450 81500 3505 3178 83450 83500 3624 3285 85450 85500 3743 3393 87450 87500 3862 3501 81500 81550 3508 3180 83500 83550 3627 3288 85500 85550 3746 3396 87500 87550 3865 3504 81550 81600 3511 3183 83550 83600 3630 3291 85550 85600 3749 3398 87550 87600 3868 3506 81600 81650 3514 3186 83600 83650 3633 3293 85600 85650 3752 3401 87600 87650 3871 3509 81650 81700 3517 3188 83650 83700 3636 3296 85650 85700 3755 3404 87650 87700 3874 3512 81700 81750 3520 3191 83700 83750 3639 3299 85700 85750 3758 3407 87700 87750 3877 3514 81750 81800 3523 3194 83750 83800 3642 3301 85750 85800 3761 3409 87750 87800 3880 3517 81800 81850 3526 3196 83800 83850 3645 3304 85800 85850 3764 3412 87800 87850 3883 3520 81850 81900 3529 3199 83850 83900 3648 3307 85850 85900 3767 3415 87850 87900 3886 3522 81900 81950 3532 3202 83900 83950 3651 3310 85900 85950 3770 3417 87900 87950 3889 3525 81950 82000 3535 3205 83950 84000 3654 3312 85950 86000 3773 3420 87950 88000 3892 3528

OHIO TAX TABLES FOR 1998 ONLY 30

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$88000 $91000 $94000 $97000

$88000 $88050 $ 3895 $ 3530 $91000 $91050 $ 4073 $ 3692 $94000 $94050 $ 4251 $ 3854 $97000 $97050 $ 4429 $ 4015 88050 88100 3897 3533 91050 91100 4076 3695 94050 94100 4254 3856 97050 97100 4432 4018 88100 88150 3900 3536 91100 91150 4079 3698 94100 94150 4257 3859 97100 97150 4435 4021 88150 88200 3903 3539 91150 91200 4082 3700 94150 94200 4260 3862 97150 97200 4438 4023 88200 88250 3906 3541 91200 91250 4085 3703 94200 94250 4263 3865 97200 97250 4441 4026 88250 88300 3909 3544 91250 91300 4088 3706 94250 94300 4266 3867 97250 97300 4444 4029 88300 88350 3912 3547 91300 91350 4091 3708 94300 94350 4269 3870 97300 97350 4447 4032 88350 88400 3915 3549 91350 91400 4094 3711 94350 94400 4272 3873 97350 97400 4450 4034 88400 88450 3918 3552 91400 91450 4097 3714 94400 94450 4275 3875 97400 97450 4453 4037 88450 88500 3921 3555 91450 91500 4100 3716 94450 94500 4278 3878 97450 97500 4456 4040 88500 88550 3924 3557 91500 91550 4103 3719 94500 94550 4281 3881 97500 97550 4459 4042 88550 88600 3927 3560 91550 91600 4106 3722 94550 94600 4284 3883 97550 97600 4462 4045 88600 88650 3930 3563 91600 91650 4108 3724 94600 94650 4287 3886 97600 97650 4465 4048 88650 88700 3933 3566 91650 91700 4111 3727 94650 94700 4290 3889 97650 97700 4468 4050 88700 88750 3936 3568 91700 91750 4114 3730 94700 94750 4293 3891 97700 97750 4471 4053 88750 88800 3939 3571 91750 91800 4117 3733 94750 94800 4296 3894 97750 97800 4474 4056 88800 88850 3942 3574 91800 91850 4120 3735 94800 94850 4299 3897 97800 97850 4477 4059 88850 88900 3945 3576 91850 91900 4123 3738 94850 94900 4302 3900 97850 97900 4480 4061 88900 88950 3948 3579 91900 91950 4126 3741 94900 94950 4305 3902 97900 97950 4483 4064 88950 89000 3951 3582 91950 92000 4129 3743 94950 95000 4308 3905 97950 98000 4486 4067

$89000 $92000 $95000 $98000

$89000 $89050 $ 3954 $ 3584 $92000 $92050 $ 4132 $ 3746 $95000 $95050 $ 4311 $ 3908 $98000 $98050 $ 4489 $ 4069 89050 89100 3957 3587 92050 92100 4135 3749 95050 95100 4314 3910 98050 98100 4492 4072 89100 89150 3960 3590 92100 92150 4138 3751 95100 95150 4316 3913 98100 98150 4495 4075 89150 89200 3963 3592 92150 92200 4141 3754 95150 95200 4319 3916 98150 98200 4498 4077 89200 89250 3966 3595 92200 92250 4144 3757 95200 95250 4322 3918 98200 98250 4501 4080 89250 89300 3969 3598 92250 92300 4147 3759 95250 95300 4325 3921 98250 98300 4504 4083 89300 89350 3972 3601 92300 92350 4150 3762 95300 95350 4328 3924 98300 98350 4507 4085 89350 89400 3975 3603 92350 92400 4153 3765 95350 95400 4331 3927 98350 98400 4510 4088 89400 89450 3978 3606 92400 92450 4156 3768 95400 95450 4334 3929 98400 98450 4513 4091 89450 89500 3981 3609 92450 92500 4159 3770 95450 95500 4337 3932 98450 98500 4516 4094 89500 89550 3984 3611 92500 92550 4162 3773 95500 95550 4340 3935 98500 98550 4519 4096 89550 89600 3987 3614 92550 92600 4165 3776 95550 95600 4343 3937 98550 98600 4522 4099 89600 89650 3990 3617 92600 92650 4168 3778 95600 95650 4346 3940 98600 98650 4524 4102 89650 89700 3993 3619 92650 92700 4171 3781 95650 95700 4349 3943 98650 98700 4527 4104 89700 89750 3996 3622 92700 92750 4174 3784 95700 95750 4352 3945 98700 98750 4530 4107 89750 89800 3999 3625 92750 92800 4177 3786 95750 95800 4355 3948 98750 98800 4533 4110 89800 89850 4001 3627 92800 92850 4180 3789 95800 95850 4358 3951 98800 98850 4536 4112 89850 89900 4004 3630 92850 92900 4183 3792 95850 95900 4361 3953 98850 98900 4539 4115 89900 89950 4007 3633 92900 92950 4186 3794 95900 95950 4364 3956 98900 98950 4542 4118 89950 90000 4010 3636 92950 93000 4189 3797 95950 96000 4367 3959 98950 99000 4545 4120

$90000 $93000 $96000 $99000

$90000 $90050 $ 4013 $ 3638 $93000 $93050 $ 4192 $ 3800 $96000 $96050 $ 4370 $ 3962 $99000 $99050 $ 4548 $ 4123 90050 90100 4016 3641 93050 93100 4195 3803 96050 96100 4373 3964 99050 99100 4551 4126 90100 90150 4019 3644 93100 93150 4198 3805 96100 96150 4376 3967 99100 99150 4554 4129 90150 90200 4022 3646 93150 93200 4201 3808 96150 96200 4379 3970 99150 99200 4557 4131 90200 90250 4025 3649 93200 93250 4204 3811 96200 96250 4382 3972 99200 99250 4560 4134 90250 90300 4028 3652 93250 93300 4207 3813 96250 96300 4385 3975 99250 99300 4563 4137 90300 90350 4031 3654 93300 93350 4210 3816 96300 96350 4388 3978 99300 99350 4566 4139 90350 90400 4034 3657 93350 93400 4212 3819 96350 96400 4391 3980 99350 99400 4569 4142 90400 90450 4037 3660 93400 93450 4215 3821 96400 96450 4394 3983 99400 99450 4572 4145 90450 90500 4040 3662 93450 93500 4218 3824 96450 96500 4397 3986 99450 99500 4575 4147 90500 90550 4043 3665 93500 93550 4221 3827 96500 96550 4400 3988 99500 99550 4578 4150 90550 90600 4046 3668 93550 93600 4224 3830 96550 96600 4403 3991 99550 99600 4581 4153 90600 90650 4049 3671 93600 93650 4227 3832 96600 96650 4406 3994 99600 99650 4584 4155 90650 90700 4052 3673 93650 93700 4230 3835 96650 96700 4409 3997 99650 99700 4587 4158 90700 90750 4055 3676 93700 93750 4233 3838 96700 96750 4412 3999 99700 99750 4590 4161 90750 90800 4058 3679 93750 93800 4236 3840 96750 96800 4415 4002 99750 99800 4593 4164 90800 90850 4061 3681 93800 93850 4239 3843 96800 96850 4418 4005 99800 99850 4596 4166 90850 90900 4064 3684 93850 93900 4242 3846 96850 96900 4420 4007 99850 99900 4599 4169 90900 90950 4067 3687 93900 93950 4245 3848 96900 96950 4423 4010 99900 99950 4602 4172 90950 91000 4070 3689 93950 94000 4248 3851 96950 97000 4426 4013 99950 100000 4605 4174

OHIO TAX TABLES FOR 1998 ONLY 31

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that surplus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax and tax rate before and after reduction The crossed-out part of the table shows the tax and tax rate before reduction The amount shown in the shaded area is the tax and tax rate after reduction

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

1998 IT-1040EZ AND IT-1040 TAX TABLE NO 2

Taxpayers with Ohio taxable income of $100000 or more must use this table

Ohio taxable income (line 5 of Form IT-1040EZ or line 5 of Form IT-1040)

$0mdash 5000 $5000mdash 10000

$10000mdash 15000 $15000mdash 20000 $20000mdash 40000 $40000mdash 80000 $80000mdash 100000

$100000mdash 200000 over 200000

Ohio tax rate before reduction DO NOT USE

743 of Ohio taxable income

$ 3715 plus 1486 of excess over $ 5000

$ 11145 plus 2972 of excess over $ 10000

$ 26065 plus 3715 of excess over $ 15000

$ 44580 plus 4457 of excess over $ 20000

$ 133720 plus 5201 of excess over $ 40000

$ 341760 plus 5943 of excess over $ 80000

$ 460620 plus 69 of excess over $ 100000

$ 1150620 plus 75 of excess over $ 200000

1998 Ohio tax rate after reduction

673 of Ohio taxable income

$ 3365 plus 1347 of excess over $ 5000

$ 10100 plus 2694 of excess over $ 10000

$ 23570 plus 3368 of excess over $ 15000

$ 40410 plus 4040 of excess over $ 20000

$ 121210 plus 4715 of excess over $ 40000

$ 309810 plus 5388 of excess over $ 80000

$ 417570 plus 6255 of excess over $ 100000

$ 1043070 plus 6799 of excess over $ 200000

32

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 1998 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 your county board ofnumbers elections

ADAMS COUNTY Adams CountyOhio Valley Local SD 0101

ALLEN COUNTY 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 Ashland City SD 0301 Hillsdale Local SD 0302

Loudonville-Perrysville Ex Vil SD 0303 Mapleton Local SD 0304

ASHTABULA COUNTY 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 Alexander Local SD 0501 Athens City SD 0502 Federal Hocking Local SD 0503 Nelsonville-York City SD 0504 Trimble Local SD 0505

AUGLAIZE COUNTY 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 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 Eastern Local SD 0801 Fayetteville-Perry Local SD 0802 Georgetown Ex Vil SD 0803 Ripley Union Lewis Huntington Local SD 0804 Western Brown Local SD 0805

BUTLER COUNTY Edgewood City SD 0901 Fairfield City SD 0902 Hamilton City SD 0903 Lakota Local SD 0904

Madison Local SD 0905 MiddletownMonroe City SD 0906

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

CARROLL COUNTY Brown Local SD 1001 Carrollton Ex Vil SD 1002

CHAMPAIGN COUNTY 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 Mad River-Green Local SD 1201 Northeastern Local SD 1203 Northwestern Local SD 1204

Southeastern Local SD 1205 Springfield City SD 1206 Clark-Shawnee Local SD 1207 Tecumseh Local SD 1202

CLERMONT COUNTY 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 Blanchester Local SD 1401 Clinton-Massie Local SD 1402 East Clinton Local SD 1403 Wilmington City SD 1404

COLUMBIANA COUNTY 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 Coshocton City SD 1601 Ridgewood Local SD 1602 River View Local SD 1603

CRAWFORD COUNTY 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 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 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 Ayersville Local SD 2001

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

Northeastern Local SD 2005

DELAWARE COUNTY Big Walnut Local SD 2101 Buckeye Valley Local SD 2102

Delaware City SD 2103 Olentangy Local SD 2104

ERIE COUNTY 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 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 Miami Trace Local SD 2401 Washington Court House City SD 2402

FRANKLIN COUNTY 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 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

School district income tax in effect for 1998

33

GALLIA COUNTY Gallia County Local SD 2701 Gallipolis City SD 2702

GEAUGA COUNTY 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 Beavercreek City SD 2901

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

Sugarcreek Local SD 2905 Xenia City SD2906

Yellow Springs Ex Vil SD 2907

GUERNSEY COUNTY Cambridge City SD3001 East Guernsey Local SD3002 Rolling Hills Local SD 3003

HAMILTON COUNTY Cincinnati City SD3101 Deer Park Community City SD3102 Finneytown Local SD 3103 Forest Hills Local SD 3104 Indian Hill Ex Vil SD 3106 Lockland City SD 3107 Loveland City SD 3108 Madeira City SD 3109 Mariemont City SD3110 Mount Healthy City SD3111 North College Hill City SD 3112 Northwest Local SD 3113 Norwood City SD 3114 Oak Hills Local SD3115 Princeton City SD 3116 Reading Community City SD3117 Southwest Local SD 3118 St Bernard-Elmwood Place City SD 3119 Sycamore Community City SD 3120 Three Rivers Local SD 3121 Winton Woods City SD3105

Wyoming City SD 3122

HANCOCK COUNTY Arcadia Local SD 3201

Arlington Local SD3202 Cory-Rawson Local SD3203

Findlay City SD 3204 Liberty-Benton Local SD 3205 McComb Local SD 3206

Van Buren Local SD3207 Vanlue Local SD3208

HARDIN COUNTY Ada Ex Vil SD3301 Hardin Northern Local SD 3302 Kenton City SD3303 Ridgemont Local SD 3304

Riverdale Local SD3305 Upper Scioto Valley Local SD 3306

HARRISON COUNTY Conotton Valley Union Local SD 3401 Harrison Hills City SD 3402

HENRY COUNTY Holgate Local SD 3501 Liberty Center Local SD3502

Napoleon Area City SD3503 Patrick Henry Local SD3504

HIGHLAND COUNTY Bright Local SD3601 Fairfield Local SD 3602 Greenfield Ex Vil SD 3603

Hillsboro City SD 3604 Lynchburg-Clay Local SD3605

HOCKING COUNTY Logan-Hocking Local SD3701

HOLMES COUNTY East Holmes Local SD3801 West Holmes Local SD 3802

HURON COUNTY Bellevue City SD 3901 Monroeville Local SD 3902

New London Local SD 3903 Norwalk City SD 3904 South Central Local SD3905 Western Reserve Local SD3906

Willard City SD 3907

JACKSON COUNTY Jackson City SD4001 Oak Hill Union Local SD 4002 Wellston City SD4003

JEFFERSON COUNTY Buckeye Local SD 4101 Edison Local SD 4102 Indian Creek Local SD 4103 Steubenville City SD 4104 Toronto City SD 4105

KNOX COUNTY Centerburg Local SD 4201 Danville Local SD 4202

East Knox Local SD 4203 Fredericktown Local SD4204 Mount Vernon City SD4205 LAKE COUNTY Fairport Harbor Ex Vil SD 4301 Kirtland Local SD4302 Madison Local SD 4303 Mentor Ex Vil SD4304 Painesville City Local SD4305 Painesville Township Local SD 4306 Perry Local SD 4307 Wickliffe City SD 4308 Willoughby-Eastlake City SD 4309

LAWRENCE COUNTY Chesapeake Union Ex Vil SD 4401 Dawson-Bryant Local SD4402 Fairland Local SD4403 Ironton City SD4404 Rock Hill Local SD 4405 South Point Local SD 4406 Symmes Valley Local SD4407

LICKING COUNTY Granville Ex Vil SD 4501 Heath City SD4502 Johnstown-Monroe Local SD 4503 Lakewood Local SD 4504 Licking Heights Local SD 4505

Licking Valley Local SD4506 Newark City SD 4507

North Fork Local SD 4508 Northridge Local SD 4509 Southwest Licking Local SD4510

LOGAN COUNTY Bellefontaine City SD4601 Benjamin Logan Local SD 4602 Indian Lake Local SD4603

Riverside Local SD4604

LORAIN COUNTY Amherst Ex Vil SD4701 Avon Lake City SD 4702 Avon Local SD 4703 Clearview Local SD4704 Columbia Local SD 4705 Elyria City SD4706 Firelands Local SD 4707 Keystone Local SD 4708 Lorain City SD4709 Midview Local SD4710 North Ridgeville City SD 4711

Oberlin City SD 4712 Sheffield-Sheffield Lake City SD4713

Wellington Ex Vil SD4715

LUCAS COUNTY Anthony Wayne Local SD4801 Maumee City SD 4802 Oregon City SD 4803 Ottawa Hills Local SD4804 Springfield Local SD 4805 Sylvania City SD 4806 Toledo City SD 4807 Washington Local SD4808

School district income tax in effect for 1998

MADISON COUNTY Jefferson Local SD 4901

Jonathan Alder Local SD4902 London City SD4903 Madison-Plains Local SD 4904

MAHONING COUNTY Austintown Local SD 5001 Boardman Local SD 5002 Campbell City SD5003 Canfield Local SD 5004 Jackson-Milton Local SD 5005 Lowellville Local SD5006 Poland Local SD 5007 Sebring Local SD5008 South Range Local SD 5009 Springfield Local SD 5010 Struthers City SD5011 West Branch Local SD 5012 Western Reserve Local SD5013 Youngstown City SD5014

MARION COUNTY Elgin Local SD 5101 Marion City SD5102 Pleasant Local SD5103 Ridgedale Local SD5104 River Valley Local SD 5105

MEDINA COUNTY Black River Local SD5201 Brunswick City SD 5202 Buckeye Local SD 5203 Cloverleaf Local SD 5204 Highland Local SD 5205 Medina City SD 5206 Wadsworth City SD5207

MEIGS COUNTY Eastern Local SD 5301 Meigs Local SD 5302 Southern Local SD5303

MERCER COUNTY Celina City SD5401 Coldwater Ex Vil SD5402 Fort Recovery Local SD 5406

Marion Local SD 5403 Parkway Local SD 5405

St Henry Consolidated Local SD 5407

MIAMI COUNTY Bethel Local SD5501

Bradford Ex Vil SD 5502 Covington Ex Vil SD5503 Miami East Local SD 5504

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

Tipp City Ex Vil SD 5508 Troy City SD5509

MONROE COUNTY Switzerland of Ohio Local SD 5601

MONTGOMERY COUNTY Brookville Local SD 5701 Centerville City SD5702 Dayton City SD5703 Huber Heights City SD5715 Jefferson Township Local SD 5704 Kettering City SD 5705 Mad River Local SD5706 Miamisburg City SD5707

New Lebanon Local SD 5708 Northmont City SD5709 Northridge Local SD5710 Oakwood City SD5711 Trotwood-Madison City SD 5712

Valley View Local SD5713 Vandalia-Butler City SD5714 West Carrollton City SD5716

MORGAN COUNTY Morgan Local SD 5801

MORROW COUNTY Cardington-Lincoln Local SD 5901

Highland Local SD 5902 Mount Gilead Ex Vil SD 5903 Northmor Local SD 5904

34

MUSKINGUM COUNTY East Muskingum Local SD6001 Franklin Local SD6002 Maysville Local SD 6003 Tri-Valley Local SD 6004 West Muskingum Local SD 6005 Zanesville City SD6006

NOBLE COUNTY Caldwell Ex Vil SD 6101 Noble Local SD 6102

OTTAWA COUNTY Benton-Carroll-Salem Local SD6201 Danbury Local SD 6202 Genoa Area Local SD6203 Middle Bass Local SD6204 North Bass Local SD 6205 Port Clinton City SD6206 Put-In-Bay Local SD 6207

PAULDING COUNTY Antwerp Local SD 6301 Paulding Ex Vil SD 6302 Wayne Trace Local SD6303

PERRY COUNTY Crooksville Ex Vil SD6401 New Lexington City SD 6402 Northern Local SD6403 Southern Local SD6404

PICKAWAY COUNTY Circleville City SD 6501 Logan Elm Local SD 6502

Teays Valley Local SD6503 Westfall Local SD6504

PIKE COUNTY Eastern Local SD 6601 Scioto Valley Local SD 6602 Waverly City SD6603 Western Local SD6604

PORTAGE COUNTY Aurora City SD 6701 Crestwood Local SD6702 Field Local SD6703 James A Garfield Local SD 6704 Kent City SD6705 Ravenna City SD 6706 Rootstown Local SD6707 Southeast Local SD6708 Streetsboro City SD 6709 Waterloo Local SD 6710 Windham Ex Vil SD6711

PREBLE COUNTY College Corner Local SD 6801

National Trail Local SD 6802 Eaton City SD 6803 Preble Shawnee Local SD 6804

Twin Valley Community Local SD6805 Tri-County North Local SD6806

PUTNAM COUNTY Columbus Grove Local SD6901 Continental Local SD 6902

Jennings Local SD 6903 Kalida Local SD 6904

Leipsic Local SD 6905 Miller City-New Cleveland Local SD 6906 Ottawa-Glandorf Local SD6907

Ottoville Local SD6908 Pandora-Gilboa Local SD6909

RICHLAND COUNTY Clear Fork Valley Local SD 7001 Crestview Local SD7002 Lexington Local SD7003 Lucas Local SD7004 Madison Local SD 7005 Mansfield City SD 7006 Ontario Local SD7009

Plymouth Local SD7007 Shelby City SD 7008

ROSS COUNTY Adena Local SD7101 Chillicothe City SD7102 Huntington Local SD7103 Paint Valley Local SD 7104

Scioto Valley Local SD 7105 Union-Scioto Local SD7106 Zane Trace Local SD 7107

SANDUSKY COUNTY Clyde-Green Springs Ex Vil SD7201

Fremont City SD7202 Gibsonburg Ex Vil SD7203 Lakota Local SD 7204 Woodmore Local SD 7205

SCIOTO COUNTY Bloom-Vernon Local SD7301 Clay Local SD7302 Green Local SD 7303 Minford Local SD7304 New Boston Local SD 7305 Northwest Local SD 7306 Portsmouth City SD7307 Valley Local SD 7308 Washington-Nile Local SD7309 Wheelersburg Local SD7310

SENECA COUNTY Bettsville Local SD7401

Fostoria City SD 7402 Hopewell-Loudon Local SD7403

New Riegel Local SD 7404 Old Fort Local SD 7405 Seneca East Local SD7406 Tiffin City SD 7407

SHELBY COUNTY Anna Local SD 7501

Botkins Local SD7502 Fairlawn Local SD7503 Fort Loramie Local SD7504 Hardin-Houston Local SD 7505

Jackson Center Local SD7506 Russia Local SD 7507

Sidney City SD 7508

STARK COUNTY Alliance City SD7601 Canton City SD7602 Canton Local SD7603 Fairless Local SD7604 Jackson Local SD 7605 Lake Local SD 7606 Louisville City SD 7607 Marlington Local SD 7608

Massillon City SD7609 Minerva Local SD7610 North Canton City SD 7611 Northwest Local SD 7612 Osnaburg Local SD7613 Perry Local SD 7614 Plain Local SD7615 Sandy Valley Local SD 7616 Tuslaw Local SD 7617

SUMMIT COUNTY Akron City SD 7701 Barberton City SD 7702 Copley-Fairlawn City SD 7703 Coventry Local SD 7704 Cuyahoga Falls City SD 7705 Green Local SD 7707 Hudson Local SD7708 Manchester Local SD 7706 Mogadore Local SD7709 Nordonia Hills City SD 7710 Norton City SD 7711 Revere Local SD7712 Springfield Local SD 7713 Stow-Munroe Falls City SD 7714 Tallmadge City SD 7715 Twinsburg City SD 7716 Woodridge Local SD 7717

TRUMBULL COUNTY Bloomfield-Mespo Local SD7801 Bristol Local SD 7802 Brookfield Local SD7803 Champion Local SD 7804 Girard City SD7807 Howland Local SD 7808 Hubbard Ex Vil SD7809 Joseph Badger Local SD7810 LaBrae Local SD 7811 Lakeview Local SD 7812 Liberty Local SD 7813

School district income tax in effect for 1998

Lordstown Local SD7814 Maplewood Local SD 7815 Mathews Local SD 7806 McDonald Local SD 7816 Newton Falls Ex Vil SD 7817 Niles City SD7818 Southington Local SD7819 Warren City SD 7820 Weathersfield Local SD7821

TUSCARAWAS COUNTY Claymont City SD7901 Dover City SD 7902 Garaway Local SD7903 Indian Valley Local SD 7904 Newcomerstown Ex Vil SD 7905 New Philadelphia City SD7906 Strasburg-Franklin Local SD7907 Tuscarawas Valley Local SD 7908

UNION COUNTY Fairbanks Local SD 8001

Marysville Ex Vil SD 8002 North Union Local SD8003

VAN WERT COUNTY Crestview Local SD8101 Lincolnview Local SD8102 Van Wert City SD8104

VINTON COUNTY Vinton County Local SD 8201

WARREN COUNTY Carlisle Local SD8301 Franklin City SD8304 Kings Local SD8303 Lebanon City SD 8305 Little Miami Local SD8306 Mason City SD 8307 Springboro Community City SD 8302 Wayne Local SD8308

WASHINGTON COUNTY Belpre City SD8401 Fort Frye Local SD 8402 Frontier Local SD 8403 Marietta City SD8404 Warren Local SD 8405 Wolf Creek Local SD 8406

WAYNE COUNTY Chippewa Local SD8501 Dalton Local SD 8502 Green Local SD 8503 North Central Local SD8504

Northwestern Local SD 8505 Orrville City SD8506 Rittman Ex Vil SD8507 Southeast Local SD8508 Triway Local SD8509 Wooster City SD8510

WILLIAMS COUNTY Bryan City SD8601

Edgerton Local SD 8602 Edon-Northwest Local SD8603 Millcreek-West Unity Local SD8604 Montpelier Ex Vil SD8605 North Central Local SD8606

Stryker Local SD 8607

WOOD COUNTY Bowling Green City SD8701

Eastwood Local SD 8702 Elmwood Local SD8703

Lake Local SD 8704 North Baltimore Local SD8705 Northwood Local SD8706 Otsego Local SD8707

Perrysburg Ex Vil SD 8708 Rossford Ex Vil SD 8709

WYANDOT COUNTY Carey Ex Vil SD 8801

Mohawk Local SD8802 Upper Sandusky Ex Vil SD8803

35

To Determine the School District of Residence

COUNTY BOARD OF ELECTIONS

Adams 937-544-2633 Allen 419-223-8530 Ashland 419-282-4224 Ashtabula 440-576-6915

Athens 740-592-3201 Auglaize 419-738-9231 Belmont 740-676-1025 Brown 937-378-3008

Butler 513-887-3700 Carroll 330-627-2610 Champaign 937-652-1369 Clark 937-328-2491 2492 2604

Clermont 513-732-7275 Clinton 937-382-3537 Columbiana 330-424-1448 Coshocton 740-622-1117

Crawford 419-562-8721 Cuyahoga 216-443-3200 Darke 937-548-1835 Defiance 419-782-2906 8543

Delaware 740-368-1780 Erie 419-627-7601 Fairfield 740-687-7000 Fayette 740-335-1190

Franklin 614-462-3100 Fulton 419-335-6841 Gallia 740-446-1600 Geauga 440-285-2222 ext 5930

Greene 937-376-7470 Guernsey 740-432-2680 Hamilton 513-632-7031 Hancock 419-422-3245

Hardin 419-674-2211 Harrison 740-942-8866 Henry 419-592-7956 Highland 937-393-9961

Hocking 740-380-8683 Holmes 330-674-5921 Huron 419-668-8238 Jackson 740-286-2905

Jefferson 740-283-8522 Knox 740-397-2188 Lake 440-350-2700 Lawrence 740-532-0444

Call the County Board of Elections

COUNTY

Licking Logan Lorain Lucas

Madison Mahoning Marion Medina

Meigs Mercer Miami Monroe

Montgomery Morgan Morrow Muskingum

Noble Ottawa Paulding Perry

Pickaway Pike Portage Preble

Putnam Richland Ross Sandusky

Scioto Seneca Shelby Stark

Summit Trumbull Tuscarawas Union

Van Wert Vinton Warren Washington

Wayne Williams Wood Wyandot

BOARD OF ELECTIONS

740-349-8683 937-599-7255 440-244-3186 440-322-8228 419-213-4001

740-852-9424 330-783-2474 740-387-9631 330-722-9278

740-992-2697 419-586-2215 937-332-6926 740-472-0929

937-225-5656 740-962-3116 419-946-4026 740-455-7120

740-732-2057 419-734-6880 419-399-8230 740-342-2134

740-474-1100 8077 740-947-4512 2039 330-297-3511 937-456-8117

419-523-3343 419-774-5530 740-775-2350 419-334-6180

740-353-4178 419-447-4424 937-498-7207 330-438-8683

330-643-5200 330-369-4050 330-343-8819 937-642-2836

419-238-4192 740-596-5855 513-695-1358 740-374-6828

330-287-5480 419-636-1854 419-354-9120 419-294-1226

36 70998

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IT-10 OHIO Information Notice 1998 For the year January 1-December 31 1998 or other taxable year beginning ________________________ 1998 and ending ________________________ 19_____

TY

PE

OR

PR

INT

TY

PE O

R P

RIN

T

Your first name Initial Last name Your social security number Filing Statusmdashcheck only one

n Single Notice

n Joint Notice

If a joint notice spousersquos first name Initial Last name Spousersquos social security number

Home address (number and street) PLACE LABEL HERE Apt No Ohio county

City town or post office state and ZIP code Ohio Public School District Number

s

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 7

I AM NOT REQUIRED TO FILE A 1998 OHIO INCOME TAX RETURN BECAUSE

1 I MOVED OUT OF THE STATE OF OHIO IN 1997 AND HAD NO INCOME IN OHIO DURING 1998

I MOVED TO ______________________________ DATE MOVED ______________________________

2 IN 1998 I WAS A RESIDENT OF ONE OF THE FOLLOWING STATES (CIRCLE STATE) KENTUCKY INDIANA WEST VIRGINIA MICHIGAN OR PENNSYLVANIA AND I 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 WE MAY ASK YOU LATER ON 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 1998

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)

OHIO IT-40P 1998PINCOME TAX PAYMENT VOUCHER Please use UPPER CASE letters to print the first three letters of

Taxpayerrsquos last name Spousersquos last name Your first name Initial Last name

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

(if joint filing)

Your Social Security Number

Spousersquos Number

(if joint filing)

Dollars Cents Return this voucher with check or money order payable to TREASURER OF STATE OF OHIO and mail to AMOUNT OF OHIO DEPrsquoT OF TAXATION PO BOX 182131 COLUMBUS OHIO 43218-2131 PAYMENT

s $

37

HOW TO GET OHIO TAX INFORMATION Do you want information by telephone - FAST FAST (Fast Answers about State Taxes) is an auto-mated phone system where you can get the status of your 1998 refund or get answers to the 23 most fre-quently asked tax questions Recorded tax information will be available 24 hours a day seven days a week

How do I use FAST to get refund information You can check on the status of your 1998 Ohio Income Tax refund by calling toll free 1-800-282-1784 You will be required to provide your social security number and your refund amount We will then tell you if your refund has been processed and when you can expect your refund Refund information will occasionally not be available due to system maintenance Refund pro-cessing takes from six to eight weeks You are limited to one refund information call every three days

Do you want to access us on the Internet Visit the State of Ohio Internet Web Site at wwwstateohustax You can get answers to the 23 most frequently asked tax questions as well as tax forms Publications Information Releases Tax Rules and Statistics

Do you want to visit us in person The addresses for our district offices are found on page 39 of this booklet

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 to a tax question If you write be sure to include your social security number Our address is found on page 39 of this booklet

How do I use FAST to answer a tax question You can listen to answers for the following 23 most frequently asked questions by calling toll free 1-800-282-1780 A pre-recorded message will follow each

Forms Information bull Where can I pick up Ohio income tax forms bull How can I get a copy of my Ohio income tax return bull What should I do if I need a paper copy of my

Telefile return

Filing Requirements bull I moved into Ohio last year How do I file bull How can I get an extension of time to file my Ohio

income tax return bull Where do I send my Ohio income tax return bull I never received a W-2 form What do I do bull What should I do if I need to correct my Telefile

return bull What should I do if the IRS examined and changed

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

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

an Ohio return bull Can my children claim themselves on their Ohio

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

Refund Problems bull I moved since I filed my Ohio return How can I get

my refund bull My spouse passed away but my refund check has

both our names on it What should I do bull Irsquom due a refund Do I still need to file an Ohio

income tax return bull Irsquove either lost my refund check or it was stolen

What should I do

Payment Information bull Why was my Ohio withholding disallowed bull Should I file my Ohio income tax return even though

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

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

income taxes bull Can I pay my taxes with a credit card

Ohio School District Information bull How do I find out what school district I live in bull What do I do if my employer mistakenly withheld

Ohio school district income tax

38

ii11imi111 11111 11 11 111 1

0

TAXPAYER ASSISTANCE

By Internet STATE OF OHIO INTERNET WEBSITE

Tax Forms Instructions wwwstateohustax FAST Tax Questions

By Phone TOLL FREE TELEPHONE NUMBERS

Toll Free 24 Hour Refund Hotline 1-800-282-1784 Toll Free Form Requests 1-800-282-1782 Toll Free Tax Questions 1-800-282-1780

Walk-in Ohio Department of Taxation District Office Locations Walk-in services are available at all office locations Monday through Friday 800 am to 500 pm

AKRON DISTRICT OFFICE CINCINNATI DISTRICT OFFICE CLEVELAND DISTRICT OFFICE 161 South High Street 900 Dalton Avenue at West 8th Street 615 West Superior Avenue Suite 501 Cincinnati Ohio 45203-1171 Fifth Floor Room 570 Akron Ohio 44308-1600 Cleveland Ohio 44113-1891

COLUMBUS DISTRICT OFFICE DAYTON DISTRICT OFFICE LIMA DISTRICT OFFICE 1880 East Dublin-Granville Road Centre City Offices 1303 Bellefontaine Avenue Columbus Ohio 43229-3529 15 East Fourth Street Room 510 Lima Ohio 45804-3199

Dayton Ohio 45402-2162

TOLEDO DISTRICT OFFICE YOUNGSTOWN DISTRICT OFFICE ZANESVILLE DISTRICT OFFICE One Government Center Stambaugh Building 601 Underwood Street Suite 1400 44 Federal Plaza Central 300 Zanesville Ohio 43701-3786 Toledo Ohio 43604-2232 Youngstown Ohio 44503-1651

Written Ohio Department of Taxation Taxpayer Services Mailing address

Ohio Department of Taxation Taxpayer ServiceCentral Registration Division Taxpayer Services Response Section PO Box 182382 Columbus Ohio 43218-2382

For Deaf Hard of Hearing or Speech Impaired who use TTY or TDD only Please contact the Ohio Relay Service at 1-800-750-0750 and give the Communication Assistant the Ohio Department of Taxation telephone number that you wish to contact

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 loca-tions in your area call the Internal Revenue Service at 1-800-829-1040 If you received an Ohio andor Federal income tax pack-age in the mail take them with you when you go for help

The Ohio Department of Taxation is an Equal Opportunity Employer

39

OHIO Department of Taxation Columbus Ohio 43270

  • Untitled
    • 2
Page 21: Individual Income Tax · Individual Income Tax Forms and Instructions This booklet contains 2 copies of Form IT-1040, the standard Ohio income tax form AND Form IT-1040 EZ, the short

0

Schedule CmdashResident Credit Line 54

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 57 or 57a

Enter the portion of Ohio Adjusted Gross Income from line 3 that is subjected to tax 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

Do not include wages salaries tips or commissionsSTOP 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 55

Enter Ohio Adjusted Gross Income from line 3

Line 56 Divide 54 by line 55

Line 57 Multiply line 56 by the amount on line 12 on the front of the return Enter the amount on line 57

Line 57a Enter the amount of 1998 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 57b Enter the smaller of line 57 or line 57a 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 1998 income tax return below line 57b 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 58

Line 58 Enter the portion of Ohio Adjusted Gross Income from line 3 that was not earned or received in Ohio

Line 59

Enter Ohio Adjusted Gross Income from line 3

Line 60 Divide line 58 by line 59

Line 61 Multiply line 60 by the amount on line 12 on the front of the return Enter the amount on line 61 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 57b and 61 on line 13

21

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax least less is

than

Tax After Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

Up to $1000 $2000 $4000 $6000

$ 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 4 500 550 4 550 600 4 600 650 5 650 700 5 700 750 5 750 800 6 800 850 6 850 900 7 900 950 7 950 1000 7

$ 0 1 1 1 2 2 2 3 3 3 4 4 4 5 5 5 6 6 6 7

$ 2000 $ 2050 $ 15 $ 14 2050 2100 15 14 2100 2150 16 14 2150 2200 16 15 2200 2250 17 15 2250 2300 17 15 2300 2350 17 16 2350 2400 18 16 2400 2450 18 16 2450 2500 18 17 2500 2550 19 17 2550 2600 19 17 2600 2650 20 18 2650 2700 20 18 2700 2750 20 18 2750 2800 21 19 2800 2850 21 19 2850 2900 21 19 2900 2950 22 20 2950 3000 22 20

$ 4000 $ 4050 $ 30 $ 27 4050 4100 30 27 4100 4150 31 28 4150 4200 31 28 4200 4250 31 28 4250 4300 32 29 4300 4350 32 29 4350 4400 33 29 4400 4450 33 30 4450 4500 33 30 4500 4550 34 30 4550 4600 34 31 4600 4650 34 31 4650 4700 35 31 4700 4750 35 32 4750 4800 35 32 4800 4850 36 32 4850 4900 36 33 4900 4950 37 33 4950 5000 37 33

$ 6000 $ 6050 $ 52 $ 47 6050 6100 53 48 6100 6150 54 49 6150 6200 55 49 6200 6250 55 50 6250 6300 56 51 6300 6350 57 51 6350 6400 58 52 6400 6450 58 53 6450 6500 59 54 6500 6550 60 54 6550 6600 61 55 6600 6650 61 56 6650 6700 62 56 6700 6750 63 57 6750 6800 64 58 6800 6850 64 58 6850 6900 65 59 6900 6950 66 60 6950 7000 66 60

$1000 $3000 $5000 $7000

$ 1000 $ 1050 $ 8 1050 1100 8 1100 1150 8 1150 1200 9 1200 1250 9 1250 1300 9 1300 1350 10 1350 1400 10 1400 1450 11 1450 1500 11 1500 1550 11 1550 1600 12 1600 1650 12 1650 1700 12 1700 1750 13 1750 1800 13 1800 1850 14 1850 1900 14 1900 1950 14 1950 2000 15

$ 7 7 8 8 8 9 9 9

10 10 10 11 11 11 12 12 12 13 13 13

$ 3000 $ 3050 $ 22 $ 20 3050 3100 23 21 3100 3150 23 21 3150 3200 24 21 3200 3250 24 22 3250 3300 24 22 3300 3350 25 22 3350 3400 25 23 3400 3450 25 23 3450 3500 26 23 3500 3550 26 24 3550 3600 27 24 3600 3650 27 24 3650 3700 27 25 3700 3750 28 25 3750 3800 28 25 3800 3850 28 26 3850 3900 29 26 3900 3950 29 26 3950 4000 30 27

$ 5000 $ 5050 $ 38 $ 34 5050 5100 38 35 5100 5150 39 35 5150 5200 40 36 5200 5250 40 37 5250 5300 41 37 5300 5350 42 38 5350 5400 43 39 5400 5450 43 39 5450 5500 44 40 5500 5550 45 41 5550 5600 46 41 5600 5650 46 42 5650 5700 47 43 5700 5750 48 43 5750 5800 49 44 5800 5850 49 45 5850 5900 50 45 5900 5950 51 46 5950 6000 52 47

$ 7000 $ 7050 $ 67 $ 61 7050 7100 68 62 7100 7150 69 62 7150 7200 69 63 7200 7250 70 64 7250 7300 71 64 7300 7350 72 65 7350 7400 72 66 7400 7450 73 66 7450 7500 74 67 7500 7550 75 68 7550 7600 75 68 7600 7650 76 69 7650 7700 77 70 7700 7750 78 70 7750 7800 78 71 7800 7850 79 72 7850 7900 80 72 7900 7950 81 73 7950 8000 81 74

OHIO TAX TABLES FOR 1998 ONLY 22

$9000

$16000 $19000

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$8000 $11000 $14000 $17000

$ 8000 $ 8050 $ 82 $ 74 8050 8100 83 75 8100 8150 84 76 8150 8200 84 76 8200 8250 85 77 8250 8300 86 78 8300 8350 87 78 8350 8400 87 79 8400 8450 88 80 8450 8500 89 80 8500 8550 90 81 8550 8600 90 82 8600 8650 91 82 8650 8700 92 83 8700 8750 93 84 8750 8800 93 84 8800 8850 94 85 8850 8900 95 86 8900 8950 95 87 8950 9000 96 87

$11000 $11050 $ 142 $ 129 11050 11100 143 130 11100 11150 145 131 11150 11200 146 133 11200 11250 148 134 11250 11300 149 135 11300 11350 151 137 11350 11400 152 138 11400 11450 154 139 11450 11500 155 141 11500 11550 157 142 11550 11600 158 143 11600 11650 160 145 11650 11700 161 146 11700 11750 163 147 11750 11800 164 149 11800 11850 166 150 11850 11900 167 152 11900 11950 169 153 11950 12000 170 154

$14000 $14050 $ 231 $ 209 14050 14100 233 211 14100 14150 234 212 14150 14200 236 213 14200 14250 237 215 14250 14300 239 216 14300 14350 240 218 14350 14400 241 219 14400 14450 243 220 14450 14500 244 222 14500 14550 246 223 14550 14600 247 224 14600 14650 249 226 14650 14700 250 227 14700 14750 252 228 14750 14800 253 230 14800 14850 255 231 14850 14900 256 232 14900 14950 258 234 14950 15000 259 235

$17000 $17050 $ 335 $ 304 17050 17100 337 306 17100 17150 339 307 17150 17200 341 309 17200 17250 343 311 17250 17300 345 312 17300 17350 346 314 17350 17400 348 316 17400 17450 350 317 17450 17500 352 319 17500 17550 354 321 17550 17600 356 322 17600 17650 358 324 17650 17700 359 326 17700 17750 361 327 17750 17800 363 329 17800 17850 365 331 17850 17900 367 333 17900 17950 369 334 17950 18000 371 336

$9000 $12000 $15000 $18000

$ 9000 $ 9050 $ 97 $ 88 9050 9100 98 89 9100 9150 98 89 9150 9200 99 90 9200 9250 100 91 9250 9300 101 91 9300 9350 101 92 9350 9400 102 93 9400 9450 103 93 9450 9500 104 94 9500 9550 104 95 9550 9600 105 95 9600 9650 106 96 9650 9700 107 97 9700 9750 107 97 9750 9800 108 98 9800 9850 109 99 9850 9900 110 99 9900 9950 110 100 9950 10000 111 101

$12000 $12050 $ 172 $ 156 12050 12100 173 157 12100 12150 175 158 12150 12200 176 160 12200 12250 178 161 12250 12300 179 162 12300 12350 181 164 12350 12400 182 165 12400 12450 184 166 12450 12500 185 168 12500 12550 187 169 12550 12600 188 170 12600 12650 190 172 12650 12700 191 173 12700 12750 193 174 12750 12800 194 176 12800 12850 195 177 12850 12900 197 178 12900 12950 198 180 12950 13000 200 181

$15000 $15050 $ 261 $ 237 15050 15100 263 238 15100 15150 265 240 15150 15200 267 242 15200 15250 268 243 15250 15300 270 245 15300 15350 272 247 15350 15400 274 248 15400 15450 276 250 15450 15500 278 252 15500 15550 280 253 15550 15600 281 255 15600 15650 283 257 15650 15700 285 258 15700 15750 287 260 15750 15800 289 262 15800 15850 291 263 15850 15900 293 265 15900 15950 294 267 15950 16000 296 269

$18000 $18050 $ 372 $ 338 18050 18100 374 339 18100 18150 376 341 18150 18200 378 343 18200 18250 380 344 18250 18300 382 346 18300 18350 384 348 18350 18400 385 349 18400 18450 387 351 18450 18500 389 353 18500 18550 391 354 18550 18600 393 356 18600 18650 395 358 18650 18700 397 359 18700 18750 398 361 18750 18800 400 363 18800 18850 402 365 18850 18900 404 366 18900 18950 406 368 18950 19000 408 370

$10000 $13000 $16000 $19000

$10000 $10050 $ 112 $ 102 10050 10100 114 103 10100 10150 115 104 10150 10200 117 106 10200 10250 118 107 10250 10300 120 108 10300 10350 121 110 10350 10400 123 111 10400 10450 124 112 10450 10500 126 114 10500 10550 127 115 10550 10600 129 116 10600 10650 130 118 10650 10700 132 119 10700 10750 133 121 10750 10800 134 122 10800 10850 136 123 10850 10900 137 125 10900 10950 139 126 10950 11000 140 127

$13000 $13050 $ 201 $ 182 13050 13100 203 184 13100 13150 204 185 13150 13200 206 187 13200 13250 207 188 13250 13300 209 189 13300 13350 210 191 13350 13400 212 192 13400 13450 213 193 13450 13500 215 195 13500 13550 216 196 13550 13600 218 197 13600 13650 219 199 13650 13700 221 200 13700 13750 222 201 13750 13800 224 203 13800 13850 225 204 13850 13900 227 205 13900 13950 228 207 13950 14000 230 208

$16000 $16050 $ 298 $ 270 16050 16100 300 272 16100 16150 302 274 16150 16200 304 275 16200 16250 306 277 16250 16300 307 279 16300 16350 309 280 16350 16400 311 282 16400 16450 313 284 16450 16500 315 285 16500 16550 317 287 16550 16600 319 289 16600 16650 320 290 16650 16700 322 292 16700 16750 324 294 16750 16800 326 295 16800 16850 328 297 16850 16900 330 299 16900 16950 332 301 16950 17000 333 302

$19000 $19050 $ 410 $ 371 19050 19100 411 373 19100 19150 413 375 19150 19200 415 376 19200 19250 417 378 19250 19300 419 380 19300 19350 421 381 19350 19400 423 383 19400 19450 424 385 19450 19500 426 386 19500 19550 428 388 19550 19600 430 390 19600 19650 432 391 19650 19700 434 393 19700 19750 436 395 19750 19800 437 397 19800 19850 439 398 19850 19900 441 400 19900 19950 443 402 19950 20000 445 403

OHIO TAX TABLES FOR 1998 ONLY 23

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$20000 $22000 $24000 $26000

$20000 $20050 $ 447 $ 405 20050 20100 449 407 20100 20150 451 409 20150 20200 454 411 20200 20250 456 413 20250 20300 458 415 20300 20350 460 417 20350 20400 463 419 20400 20450 465 421 20450 20500 467 423 20500 20550 469 425 20550 20600 471 427 20600 20650 474 429 20650 20700 476 431 20700 20750 478 433 20750 20800 480 435 20800 20850 483 437 20850 20900 485 439 20900 20950 487 441 20950 21000 489 443

$22000 $22050 $ 536 $ 486 22050 22100 538 488 22100 22150 541 490 22150 22200 543 492 22200 22250 545 494 22250 22300 547 496 22300 22350 549 498 22350 22400 552 500 22400 22450 554 502 22450 22500 556 504 22500 22550 558 506 22550 22600 561 508 22600 22650 563 510 22650 22700 565 512 22700 22750 567 514 22750 22800 569 516 22800 22850 572 518 22850 22900 574 520 22900 22950 576 522 22950 23000 578 524

$24000 $24050 $ 625 $ 567 24050 24100 627 569 24100 24150 630 571 24150 24200 632 573 24200 24250 634 575 24250 24300 636 577 24300 24350 639 579 24350 24400 641 581 24400 24450 643 583 24450 24500 645 585 24500 24550 647 587 24550 24600 650 589 24600 24650 652 591 24650 24700 654 593 24700 24750 656 595 24750 24800 659 597 24800 24850 661 599 24850 24900 663 601 24900 24950 665 603 24950 25000 668 605

$26000 $26050 $ 714 $ 648 26050 26100 717 650 26100 26150 719 652 26150 26200 721 654 26200 26250 723 656 26250 26300 725 658 26300 26350 728 660 26350 26400 730 662 26400 26450 732 664 26450 26500 734 666 26500 26550 737 668 26550 26600 739 670 26600 26650 741 672 26650 26700 743 674 26700 26750 746 676 26750 26800 748 678 26800 26850 750 680 26850 26900 752 682 26900 26950 754 684 26950 27000 757 686

$21000 $23000 $25000 $27000

$21000 $21050 $ 491 $ 446 21050 21100 494 448 21100 21150 496 450 21150 21200 498 452 21200 21250 500 454 21250 21300 503 456 21300 21350 505 458 21350 21400 507 460 21400 21450 509 462 21450 21500 512 464 21500 21550 514 466 21550 21600 516 468 21600 21650 518 470 21650 21700 520 472 21700 21750 523 474 21750 21800 525 476 21800 21850 527 478 21850 21900 529 480 21900 21950 532 482 21950 22000 534 484

$23000 $23050 $ 581 $ 526 23050 23100 583 528 23100 23150 585 530 23150 23200 587 532 23200 23250 590 534 23250 23300 592 536 23300 23350 594 538 23350 23400 596 540 23400 23450 598 542 23450 23500 601 544 23500 23550 603 547 23550 23600 605 549 23600 23650 607 551 23650 23700 610 553 23700 23750 612 555 23750 23800 614 557 23800 23850 616 559 23850 23900 619 561 23900 23950 621 563 23950 24000 623 565

$25000 $25050 $ 670 $ 607 25050 25100 672 609 25100 25150 674 611 25150 25200 676 613 25200 25250 679 615 25250 25300 681 617 25300 25350 683 619 25350 25400 685 621 25400 25450 688 623 25450 25500 690 625 25500 25550 692 627 25550 25600 694 629 25600 25650 697 631 25650 25700 699 633 25700 25750 701 635 25750 25800 703 637 25800 25850 705 639 25850 25900 708 641 25900 25950 710 643 25950 26000 712 645

$27000 $27050 $ 759 $ 688 27050 27100 761 690 27100 27150 763 692 27150 27200 766 694 27200 27250 768 696 27250 27300 770 698 27300 27350 772 700 27350 27400 775 702 27400 27450 777 704 27450 27500 779 706 27500 27550 781 708 27550 27600 783 710 27600 27650 786 712 27650 27700 788 714 27700 27750 790 716 27750 27800 792 718 27800 27850 795 720 27850 27900 797 722 27900 27950 799 724 27950 28000 801 726

OHIO TAX TABLES FOR 1998 ONLY 24

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$28000 $31000 $34000 $37000

$28000 $28050 $ 803 $ 728 $31000 $31050 $ 937 $ 850 $34000 $34050 $ 1071 $ 971 $37000 $37050 $ 1205 $ 1092 28050 28100 806 730 31050 31100 939 852 34050 34100 1073 973 37050 37100 1207 1094 28100 28150 808 732 31100 31150 942 854 34100 34150 1075 975 37100 37150 1209 1096 28150 28200 810 734 31150 31200 944 856 34150 34200 1078 977 37150 37200 1211 1098 28200 28250 812 736 31200 31250 946 858 34200 34250 1080 979 37200 37250 1214 1100 28250 28300 815 738 31250 31300 948 860 34250 34300 1082 981 37250 37300 1216 1102 28300 28350 817 740 31300 31350 951 862 34300 34350 1084 983 37300 37350 1218 1104 28350 28400 819 742 31350 31400 953 864 34350 34400 1086 985 37350 37400 1220 1106 28400 28450 821 744 31400 31450 955 866 34400 34450 1089 987 37400 37450 1222 1108 28450 28500 824 746 31450 31500 957 868 34450 34500 1091 989 37450 37500 1225 1110 28500 28550 826 749 31500 31550 959 870 34500 34550 1093 991 37500 37550 1227 1112 28550 28600 828 751 31550 31600 962 872 34550 34600 1095 993 37550 37600 1229 1114 28600 28650 830 753 31600 31650 964 874 34600 34650 1098 995 37600 37650 1231 1116 28650 28700 832 755 31650 31700 966 876 34650 34700 1100 997 37650 37700 1234 1118 28700 28750 835 757 31700 31750 968 878 34700 34750 1102 999 37700 37750 1236 1120 28750 28800 837 759 31750 31800 971 880 34750 34800 1104 1001 37750 37800 1238 1122 28800 28850 839 761 31800 31850 973 882 34800 34850 1107 1003 37800 37850 1240 1124 28850 28900 841 763 31850 31900 975 884 34850 34900 1109 1005 37850 37900 1242 1126 28900 28950 844 765 31900 31950 977 886 34900 34950 1111 1007 37900 37950 1245 1128 28950 29000 846 767 31950 32000 980 888 34950 35000 1113 1009 37950 38000 1247 1130

$29000 $32000 $35000 $38000

$29000 $29050 $ 848 $ 769 $32000 $32050 $ 982 $ 890 $35000 $35050 $ 1115 $ 1011 $38000 $38050 $ 1249 $ 1132 29050 29100 850 771 32050 32100 984 892 35050 35100 1118 1013 38050 38100 1251 1134 29100 29150 853 773 32100 32150 986 894 35100 35150 1120 1015 38100 38150 1254 1136 29150 29200 855 775 32150 32200 988 896 35150 35200 1122 1017 38150 38200 1256 1138 29200 29250 857 777 32200 32250 991 898 35200 35250 1124 1019 38200 38250 1258 1140 29250 29300 859 779 32250 32300 993 900 35250 35300 1127 1021 38250 38300 1260 1142 29300 29350 861 781 32300 32350 995 902 35300 35350 1129 1023 38300 38350 1263 1144 29350 29400 864 783 32350 32400 997 904 35350 35400 1131 1025 38350 38400 1265 1146 29400 29450 866 785 32400 32450 1000 906 35400 35450 1133 1027 38400 38450 1267 1148 29450 29500 868 787 32450 32500 1002 908 35450 35500 1136 1029 38450 38500 1269 1150 29500 29550 870 789 32500 32550 1004 910 35500 35550 1138 1031 38500 38550 1271 1153 29550 29600 873 791 32550 32600 1006 912 35550 35600 1140 1033 38550 38600 1274 1155 29600 29650 875 793 32600 32650 1008 914 35600 35650 1142 1035 38600 38650 1276 1157 29650 29700 877 795 32650 32700 1011 916 35650 35700 1144 1037 38650 38700 1278 1159 29700 29750 879 797 32700 32750 1013 918 35700 35750 1147 1039 38700 38750 1280 1161 29750 29800 881 799 32750 32800 1015 920 35750 35800 1149 1041 38750 38800 1283 1163 29800 29850 884 801 32800 32850 1017 922 35800 35850 1151 1043 38800 38850 1285 1165 29850 29900 886 803 32850 32900 1020 924 35850 35900 1153 1045 38850 38900 1287 1167 29900 29950 888 805 32900 32950 1022 926 35900 35950 1156 1047 38900 38950 1289 1169 29950 30000 890 807 32950 33000 1024 928 35950 36000 1158 1049 38950 39000 1292 1171

$30000 $33000 $36000 $39000

$30000 $30050 $ 893 $ 809 $33000 $33050 $ 1026 $ 930 $36000 $36050 $ 1160 $ 1052 $39000 $39050 $ 1294 $ 1173 30050 30100 895 811 33050 33100 1029 932 36050 36100 1162 1054 39050 39100 1296 1175 30100 30150 897 813 33100 33150 1031 934 36100 36150 1164 1056 39100 39150 1298 1177 30150 30200 899 815 33150 33200 1033 936 36150 36200 1167 1058 39150 39200 1300 1179 30200 30250 902 817 33200 33250 1035 938 36200 36250 1169 1060 39200 39250 1303 1181 30250 30300 904 819 33250 33300 1037 940 36250 36300 1171 1062 39250 39300 1305 1183 30300 30350 906 821 33300 33350 1040 942 36300 36350 1173 1064 39300 39350 1307 1185 30350 30400 908 823 33350 33400 1042 944 36350 36400 1176 1066 39350 39400 1309 1187 30400 30450 910 825 33400 33450 1044 946 36400 36450 1178 1068 39400 39450 1312 1189 30450 30500 913 827 33450 33500 1046 948 36450 36500 1180 1070 39450 39500 1314 1191 30500 30550 915 829 33500 33550 1049 951 36500 36550 1182 1072 39500 39550 1316 1193 30550 30600 917 831 33550 33600 1051 953 36550 36600 1185 1074 39550 39600 1318 1195 30600 30650 919 833 33600 33650 1053 955 36600 36650 1187 1076 39600 39650 1320 1197 30650 30700 922 835 33650 33700 1055 957 36650 36700 1189 1078 39650 39700 1323 1199 30700 30750 924 837 33700 33750 1058 959 36700 36750 1191 1080 39700 39750 1325 1201 30750 30800 926 839 33750 33800 1060 961 36750 36800 1193 1082 39750 39800 1327 1203 30800 30850 928 841 33800 33850 1062 963 36800 36850 1196 1084 39800 39850 1329 1205 30850 30900 930 843 33850 33900 1064 965 36850 36900 1198 1086 39850 39900 1332 1207 30900 30950 933 845 33900 33950 1066 967 36900 36950 1200 1088 39900 39950 1334 1209 30950 31000 935 847 33950 34000 1069 969 36950 37000 1202 1090 39950 40000 1336 1211

OHIO TAX TABLES FOR 1998 ONLY 25

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$40000 $42000 $44000 $46000

$40000 $40050 $ 1339 $ 1213 $42000 $42050 $ 1443 $ 1308 $44000 $44050 $ 1547 $ 1402 $46000 $46050 $ 1651 $ 1496 40050 40100 1341 1216 42050 42100 1445 1310 44050 44100 1549 1404 46050 46100 1653 1499 40100 40150 1344 1218 42100 42150 1448 1312 44100 44150 1552 1407 46100 46150 1656 1501 40150 40200 1346 1220 42150 42200 1450 1315 44150 44200 1554 1409 46150 46200 1658 1503 40200 40250 1349 1223 42200 42250 1453 1317 44200 44250 1557 1411 46200 46250 1661 1506 40250 40300 1352 1225 42250 42300 1456 1319 44250 44300 1560 1414 46250 46300 1664 1508 40300 40350 1354 1227 42300 42350 1458 1322 44300 44350 1562 1416 46300 46350 1666 1510 40350 40400 1357 1230 42350 42400 1461 1324 44350 44400 1565 1418 46350 46400 1669 1513 40400 40450 1359 1232 42400 42450 1463 1326 44400 44450 1567 1421 46400 46450 1671 1515 40450 40500 1362 1234 42450 42500 1466 1329 44450 44500 1570 1423 46450 46500 1674 1517 40500 40550 1365 1237 42500 42550 1469 1331 44500 44550 1573 1425 46500 46550 1677 1520 40550 40600 1367 1239 42550 42600 1471 1334 44550 44600 1575 1428 46550 46600 1679 1522 40600 40650 1370 1242 42600 42650 1474 1336 44600 44650 1578 1430 46600 46650 1682 1524 40650 40700 1372 1244 42650 42700 1476 1338 44650 44700 1580 1433 46650 46700 1684 1527 40700 40750 1375 1246 42700 42750 1479 1341 44700 44750 1583 1435 46700 46750 1687 1529 40750 40800 1378 1249 42750 42800 1482 1343 44750 44800 1586 1437 46750 46800 1690 1532 40800 40850 1380 1251 42800 42850 1484 1345 44800 44850 1588 1440 46800 46850 1692 1534 40850 40900 1383 1253 42850 42900 1487 1348 44850 44900 1591 1442 46850 46900 1695 1536 40900 40950 1385 1256 42900 42950 1489 1350 44900 44950 1593 1444 46900 46950 1697 1539 40950 41000 1388 1258 42950 43000 1492 1352 44950 45000 1596 1447 46950 47000 1700 1541

$41000 $43000 $45000 $47000

$41000 $41050 $ 1391 $ 1260 $43000 $43050 $ 1495 $ 1355 $45000 $45050 $ 1599 $ 1449 $47000 $47050 $ 1703 $ 1543 41050 41100 1393 1263 43050 43100 1497 1357 45050 45100 1601 1451 47050 47100 1705 1546 41100 41150 1396 1265 43100 43150 1500 1359 45100 45150 1604 1454 47100 47150 1708 1548 41150 41200 1398 1268 43150 43200 1502 1362 45150 45200 1606 1456 47150 47200 1710 1550 41200 41250 1401 1270 43200 43250 1505 1364 45200 45250 1609 1458 47200 47250 1713 1553 41250 41300 1404 1272 43250 43300 1508 1367 45250 45300 1612 1461 47250 47300 1716 1555 41300 41350 1406 1275 43300 43350 1510 1369 45300 45350 1614 1463 47300 47350 1718 1557 41350 41400 1409 1277 43350 43400 1513 1371 45350 45400 1617 1466 47350 47400 1721 1560 41400 41450 1411 1279 43400 43450 1515 1374 45400 45450 1619 1468 47400 47450 1723 1562 41450 41500 1414 1282 43450 43500 1518 1376 45450 45500 1622 1470 47450 47500 1726 1565 41500 41550 1417 1284 43500 43550 1521 1379 45500 45550 1625 1473 47500 47550 1729 1567 41550 41600 1419 1286 43550 43600 1523 1381 45550 45600 1627 1475 47550 47600 1731 1569 41600 41650 1422 1289 43600 43650 1526 1383 45600 45650 1630 1477 47600 47650 1734 1572 41650 41700 1424 1291 43650 43700 1528 1385 45650 45700 1632 1480 47650 47700 1736 1574 41700 41750 1427 1293 43700 43750 1531 1388 45700 45750 1635 1482 47700 47750 1739 1576 41750 41800 1430 1296 43750 43800 1534 1390 45750 45800 1638 1484 47750 47800 1742 1579 41800 41850 1432 1298 43800 43850 1536 1392 45800 45850 1640 1487 47800 47850 1744 1581 41850 41900 1435 1301 43850 43900 1539 1395 45850 45900 1643 1489 47850 47900 1747 1583 41900 41950 1437 1303 43900 43950 1541 1397 45900 45950 1645 1491 47900 47950 1749 1586 41950 42000 1440 1305 43950 44000 1544 1400 45950 46000 1648 1494 47950 48000 1752 1588

OHIO TAX TABLES FOR 1998 ONLY 26

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$48000 $51000 $54000 $57000

$48000 $48050 $ 1755 $ 1590 $51000 $51050 $ 1911 $ 1732 $54000 $54050 $ 2067 $ 1873 $57000 $57050 $ 2223 $ 2015 48050 48100 1757 1593 51050 51100 1913 1734 54050 54100 2069 1876 57050 57100 2225 2017 48100 48150 1760 1595 51100 51150 1916 1737 54100 54150 2072 1878 57100 57150 2228 2020 48150 48200 1762 1598 51150 51200 1918 1739 54150 54200 2074 1880 57150 57200 2230 2022 48200 48250 1765 1600 51200 51250 1921 1741 54200 54250 2077 1883 57200 57250 2233 2024 48250 48300 1768 1602 51250 51300 1924 1744 54250 54300 2080 1885 57250 57300 2236 2027 48300 48350 1770 1605 51300 51350 1926 1746 54300 54350 2082 1888 57300 57350 2238 2029 48350 48400 1773 1607 51350 51400 1929 1748 54350 54400 2085 1890 57350 57400 2241 2031 48400 48450 1775 1609 51400 51450 1931 1751 54400 54450 2087 1892 57400 57450 2243 2034 48450 48500 1778 1612 51450 51500 1934 1753 54450 54500 2090 1895 57450 57500 2246 2036 48500 48550 1781 1614 51500 51550 1937 1756 54500 54550 2093 1897 57500 57550 2249 2038 48550 48600 1783 1616 51550 51600 1939 1758 54550 54600 2095 1899 57550 57600 2251 2041 48600 48650 1786 1619 51600 51650 1942 1760 54600 54650 2098 1902 57600 57650 2254 2043 48650 48700 1788 1621 51650 51700 1944 1763 54650 54700 2100 1904 57650 57700 2256 2045 48700 48750 1791 1623 51700 51750 1947 1765 54700 54750 2103 1906 57700 57750 2259 2048 48750 48800 1794 1626 51750 51800 1950 1767 54750 54800 2106 1909 57750 57800 2262 2050 48800 48850 1796 1628 51800 51850 1952 1770 54800 54850 2108 1911 57800 57850 2264 2053 48850 48900 1799 1631 51850 51900 1955 1772 54850 54900 2111 1913 57850 57900 2267 2055 48900 48950 1801 1633 51900 51950 1957 1774 54900 54950 2113 1916 57900 57950 2269 2057 48950 49000 1804 1635 51950 52000 1960 1777 54950 55000 2116 1918 57950 58000 2272 2060

$49000 $52000 $55000 $58000

$49000 $49050 $ 1807 $ 1638 $52000 $52050 $ 1963 $ 1779 $55000 $55050 $ 2119 $ 1921 $58000 $58050 $ 2275 $ 2062 49050 49100 1809 1640 52050 52100 1965 1781 55050 55100 2121 1923 58050 58100 2277 2064 49100 49150 1812 1642 52100 52150 1968 1784 55100 55150 2124 1925 58100 58150 2280 2067 49150 49200 1814 1645 52150 52200 1970 1786 55150 55200 2126 1928 58150 58200 2282 2069 49200 49250 1817 1647 52200 52250 1973 1789 55200 55250 2129 1930 58200 58250 2285 2071 49250 49300 1820 1649 52250 52300 1976 1791 55250 55300 2132 1932 58250 58300 2288 2074 49300 49350 1822 1652 52300 52350 1978 1793 55300 55350 2134 1935 58300 58350 2290 2076 49350 49400 1825 1654 52350 52400 1981 1796 55350 55400 2137 1937 58350 58400 2293 2078 49400 49450 1827 1656 52400 52450 1983 1798 55400 55450 2139 1939 58400 58450 2295 2081 49450 49500 1830 1659 52450 52500 1986 1800 55450 55500 2142 1942 58450 58500 2298 2083 49500 49550 1833 1661 52500 52550 1989 1803 55500 55550 2145 1944 58500 58550 2301 2086 49550 49600 1835 1664 52550 52600 1991 1805 55550 55600 2147 1946 58550 58600 2303 2088 49600 49650 1838 1666 52600 52650 1994 1807 55600 55650 2150 1949 58600 58650 2306 2090 49650 49700 1840 1668 52650 52700 1996 1810 55650 55700 2152 1951 58650 58700 2308 2093 49700 49750 1843 1671 52700 52750 1999 1812 55700 55750 2155 1954 58700 58750 2311 2095 49750 49800 1846 1673 52750 52800 2002 1814 55750 55800 2158 1956 58750 58800 2314 2097 49800 49850 1848 1675 52800 52850 2004 1817 55800 55850 2160 1958 58800 58850 2316 2100 49850 49900 1851 1678 52850 52900 2007 1819 55850 55900 2163 1961 58850 58900 2319 2102 49900 49950 1853 1680 52900 52950 2009 1822 55900 55950 2165 1963 58900 58950 2321 2104 49950 50000 1856 1682 52950 53000 2012 1824 55950 56000 2168 1965 58950 59000 2324 2107

$50000 $53000 $56000 $59000

$50000 $50050 $ 1859 $ 1685 $53000 $53050 $ 2015 $ 1826 $56000 $56050 $ 2171 $ 1968 $59000 $59050 $ 2327 $ 2109 50050 50100 1861 1687 53050 53100 2017 1829 56050 56100 2173 1970 59050 59100 2329 2111 50100 50150 1864 1689 53100 53150 2020 1831 56100 56150 2176 1972 59100 59150 2332 2114 50150 50200 1866 1692 53150 53200 2022 1833 56150 56200 2178 1975 59150 59200 2334 2116 50200 50250 1869 1694 53200 53250 2025 1836 56200 56250 2181 1977 59200 59250 2337 2119 50250 50300 1872 1697 53250 53300 2028 1838 56250 56300 2184 1979 59250 59300 2340 2121 50300 50350 1874 1699 53300 53350 2030 1840 56300 56350 2186 1982 59300 59350 2342 2123 50350 50400 1877 1701 53350 53400 2033 1843 56350 56400 2189 1984 59350 59400 2345 2126 50400 50450 1879 1704 53400 53450 2035 1845 56400 56450 2191 1987 59400 59450 2347 2128 50450 50500 1882 1706 53450 53500 2038 1847 56450 56500 2194 1989 59450 59500 2350 2130 50500 50550 1885 1708 53500 53550 2041 1850 56500 56550 2197 1991 59500 59550 2353 2133 50550 50600 1887 1711 53550 53600 2043 1852 56550 56600 2199 1994 59550 59600 2355 2135 50600 50650 1890 1713 53600 53650 2046 1855 56600 56650 2202 1996 59600 59650 2358 2137 50650 50700 1892 1715 53650 53700 2048 1857 56650 56700 2204 1998 59650 59700 2360 2140 50700 50750 1895 1718 53700 53750 2051 1859 56700 56750 2207 2001 59700 59750 2363 2142 50750 50800 1898 1720 53750 53800 2054 1862 56750 56800 2210 2003 59750 59800 2366 2144 50800 50850 1900 1722 53800 53850 2056 1864 56800 56850 2212 2005 59800 59850 2368 2147 50850 50900 1903 1725 53850 53900 2059 1866 56850 56900 2215 2008 59850 59900 2371 2149 50900 50950 1905 1727 53900 53950 2061 1869 56900 56950 2217 2010 59900 59950 2373 2152 50950 51000 1908 1730 53950 54000 2064 1871 56950 57000 2220 2012 59950 60000 2376 2154

OHIO TAX TABLES FOR 1998 ONLY 27

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$60000 $62000 $64000 $66000

$60000 $60050 $ 2379 $ 2156 $62000 $62050 $ 2483 $ 2251 $64000 $64050 $ 2587 $ 2345 $66000 $66050 $ 2691 $ 2439 60050 60100 2381 2159 62050 62100 2485 2253 64050 64100 2589 2347 66050 66100 2693 2442 60100 60150 2384 2161 62100 62150 2488 2255 64100 64150 2592 2350 66100 66150 2696 2444 60150 60200 2387 2163 62150 62200 2491 2258 64150 64200 2595 2352 66150 66200 2699 2446 60200 60250 2389 2166 62200 62250 2493 2260 64200 64250 2597 2354 66200 66250 2701 2449 60250 60300 2392 2168 62250 62300 2496 2262 64250 64300 2600 2357 66250 66300 2704 2451 60300 60350 2394 2170 62300 62350 2498 2265 64300 64350 2602 2359 66300 66350 2706 2453 60350 60400 2397 2173 62350 62400 2501 2267 64350 64400 2605 2361 66350 66400 2709 2456 60400 60450 2400 2175 62400 62450 2504 2269 64400 64450 2608 2364 66400 66450 2712 2458 60450 60500 2402 2177 62450 62500 2506 2272 64450 64500 2610 2366 66450 66500 2714 2460 60500 60550 2405 2180 62500 62550 2509 2274 64500 64550 2613 2368 66500 66550 2717 2463 60550 60600 2407 2182 62550 62600 2511 2277 64550 64600 2615 2371 66550 66600 2719 2465 60600 60650 2410 2185 62600 62650 2514 2279 64600 64650 2618 2373 66600 66650 2722 2467 60650 60700 2413 2187 62650 62700 2517 2281 64650 64700 2621 2376 66650 66700 2725 2470 60700 60750 2415 2189 62700 62750 2519 2284 64700 64750 2623 2378 66700 66750 2727 2472 60750 60800 2418 2192 62750 62800 2522 2286 64750 64800 2626 2380 66750 66800 2730 2475 60800 60850 2420 2194 62800 62850 2524 2288 64800 64850 2628 2383 66800 66850 2732 2477 60850 60900 2423 2196 62850 62900 2527 2291 64850 64900 2631 2385 66850 66900 2735 2479 60900 60950 2426 2199 62900 62950 2530 2293 64900 64950 2634 2387 66900 66950 2738 2482 60950 61000 2428 2201 62950 63000 2532 2295 64950 65000 2636 2390 66950 67000 2740 2484

$61000 $63000 $65000 $67000

$61000 $61050 $ 2431 $ 2203 $63000 $63050 $ 2535 $ 2298 $65000 $65050 $ 2639 $ 2392 $67000 $67050 $ 2743 $ 2486 61050 61100 2433 2206 63050 63100 2537 2300 65050 65100 2641 2394 67050 67100 2745 2489 61100 61150 2436 2208 63100 63150 2540 2302 65100 65150 2644 2397 67100 67150 2748 2491 61150 61200 2439 2211 63150 63200 2543 2305 65150 65200 2647 2399 67150 67200 2751 2493 61200 61250 2441 2213 63200 63250 2545 2307 65200 65250 2649 2401 67200 67250 2753 2496 61250 61300 2444 2215 63250 63300 2548 2310 65250 65300 2652 2404 67250 67300 2756 2498 61300 61350 2446 2218 63300 63350 2550 2312 65300 65350 2654 2406 67300 67350 2758 2500 61350 61400 2449 2220 63350 63400 2553 2314 65350 65400 2657 2409 67350 67400 2761 2503 61400 61450 2452 2222 63400 63450 2556 2317 65400 65450 2660 2411 67400 67450 2764 2505 61450 61500 2454 2225 63450 63500 2558 2319 65450 65500 2662 2413 67450 67500 2766 2508 61500 61550 2457 2227 63500 63550 2561 2321 65500 65550 2665 2416 67500 67550 2769 2510 61550 61600 2459 2229 63550 63600 2563 2324 65550 65600 2667 2418 67550 67600 2771 2512 61600 61650 2462 2232 63600 63650 2566 2326 65600 65650 2670 2420 67600 67650 2774 2515 61650 61700 2465 2234 63650 63700 2569 2328 65650 65700 2673 2423 67650 67700 2777 2517 61700 61750 2467 2236 63700 63750 2571 2331 65700 65750 2675 2425 67700 67750 2779 2519 61750 61800 2470 2239 63750 63800 2574 2333 65750 65800 2678 2427 67750 67800 2782 2522 61800 61850 2472 2241 63800 63850 2576 2335 65800 65850 2680 2430 67800 67850 2784 2524 61850 61900 2475 2244 63850 63900 2579 2338 65850 65900 2683 2432 67850 67900 2787 2526 61900 61950 2478 2246 63900 63950 2582 2340 65900 65950 2686 2434 67900 67950 2790 2529 61950 62000 2480 2248 63950 64000 2584 2343 65950 66000 2688 2437 67950 68000 2792 2531

OHIO TAX TABLES FOR 1998 ONLY 28

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$68000 $71000 $74000 $77000

$68000 $68050 $ 2795 $ 2533 $71000 $71050 $ 2951 $ 2675 $74000 $74050 $ 3107 $ 2816 $77000 $77050 $ 3263 $ 2958 68050 68100 2797 2536 71050 71100 2953 2677 74050 74100 3109 2819 77050 77100 3265 2960 68100 68150 2800 2538 71100 71150 2956 2680 74100 74150 3112 2821 77100 77150 3268 2963 68150 68200 2803 2541 71150 71200 2959 2682 74150 74200 3115 2823 77150 77200 3271 2965 68200 68250 2805 2543 71200 71250 2961 2684 74200 74250 3117 2826 77200 77250 3273 2967 68250 68300 2808 2545 71250 71300 2964 2687 74250 74300 3120 2828 77250 77300 3276 2970 68300 68350 2810 2548 71300 71350 2966 2689 74300 74350 3122 2831 77300 77350 3278 2972 68350 68400 2813 2550 71350 71400 2969 2691 74350 74400 3125 2833 77350 77400 3281 2974 68400 68450 2816 2552 71400 71450 2972 2694 74400 74450 3128 2835 77400 77450 3284 2977 68450 68500 2818 2555 71450 71500 2974 2696 74450 74500 3130 2838 77450 77500 3286 2979 68500 68550 2821 2557 71500 71550 2977 2699 74500 74550 3133 2840 77500 77550 3289 2981 68550 68600 2823 2559 71550 71600 2979 2701 74550 74600 3135 2842 77550 77600 3291 2984 68600 68650 2826 2562 71600 71650 2982 2703 74600 74650 3138 2845 77600 77650 3294 2986 68650 68700 2829 2564 71650 71700 2985 2706 74650 74700 3141 2847 77650 77700 3297 2988 68700 68750 2831 2566 71700 71750 2987 2708 74700 74750 3143 2849 77700 77750 3299 2991 68750 68800 2834 2569 71750 71800 2990 2710 74750 74800 3146 2852 77750 77800 3302 2993 68800 68850 2836 2571 71800 71850 2992 2713 74800 74850 3148 2854 77800 77850 3304 2996 68850 68900 2839 2574 71850 71900 2995 2715 74850 74900 3151 2856 77850 77900 3307 2998 68900 68950 2842 2576 71900 71950 2998 2717 74900 74950 3154 2859 77900 77950 3310 3000 68950 69000 2844 2578 71950 72000 3000 2720 74950 75000 3156 2861 77950 78000 3312 3003

$69000 $72000 $75000 $78000

$69000 $69050 $ 2847 $ 2581 $72000 $72050 $ 3003 $ 2722 $75000 $75050 $ 3159 $ 2864 $78000 $78050 $ 3315 $ 3005 69050 69100 2849 2583 72050 72100 3005 2724 75050 75100 3161 2866 78050 78100 3317 3007 69100 69150 2852 2585 72100 72150 3008 2727 75100 75150 3164 2868 78100 78150 3320 3010 69150 69200 2855 2588 72150 72200 3011 2729 75150 75200 3167 2871 78150 78200 3323 3012 69200 69250 2857 2590 72200 72250 3013 2732 75200 75250 3169 2873 78200 78250 3325 3014 69250 69300 2860 2592 72250 72300 3016 2734 75250 75300 3172 2875 78250 78300 3328 3017 69300 69350 2862 2595 72300 72350 3018 2736 75300 75350 3174 2878 78300 78350 3330 3019 69350 69400 2865 2597 72350 72400 3021 2739 75350 75400 3177 2880 78350 78400 3333 3021 69400 69450 2868 2599 72400 72450 3024 2741 75400 75450 3180 2882 78400 78450 3336 3024 69450 69500 2870 2602 72450 72500 3026 2743 75450 75500 3182 2885 78450 78500 3338 3026 69500 69550 2873 2604 72500 72550 3029 2746 75500 75550 3185 2887 78500 78550 3341 3029 69550 69600 2875 2607 72550 72600 3031 2748 75550 75600 3187 2889 78550 78600 3343 3031 69600 69650 2878 2609 72600 72650 3034 2750 75600 75650 3190 2892 78600 78650 3346 3033 69650 69700 2881 2611 72650 72700 3037 2753 75650 75700 3193 2894 78650 78700 3349 3036 69700 69750 2883 2614 72700 72750 3039 2755 75700 75750 3195 2897 78700 78750 3351 3038 69750 69800 2886 2616 72750 72800 3042 2757 75750 75800 3198 2899 78750 78800 3354 3040 69800 69850 2888 2618 72800 72850 3044 2760 75800 75850 3200 2901 78800 78850 3356 3043 69850 69900 2891 2621 72850 72900 3047 2762 75850 75900 3203 2904 78850 78900 3359 3045 69900 69950 2894 2623 72900 72950 3050 2765 75900 75950 3206 2906 78900 78950 3362 3047 69950 70000 2896 2625 72950 73000 3052 2767 75950 76000 3208 2908 78950 79000 3364 3050

$70000 $73000 $76000 $79000

$70000 $70050 $ 2899 $ 2628 $73000 $73050 $ 3055 $ 2769 $76000 $76050 $ 3211 $ 2911 $79000 $79050 $ 3367 $ 3052 70050 70100 2901 2630 73050 73100 3057 2772 76050 76100 3213 2913 79050 79100 3369 3054 70100 70150 2904 2632 73100 73150 3060 2774 76100 76150 3216 2915 79100 79150 3372 3057 70150 70200 2907 2635 73150 73200 3063 2776 76150 76200 3219 2918 79150 79200 3375 3059 70200 70250 2909 2637 73200 73250 3065 2779 76200 76250 3221 2920 79200 79250 3377 3062 70250 70300 2912 2640 73250 73300 3068 2781 76250 76300 3224 2922 79250 79300 3380 3064 70300 70350 2914 2642 73300 73350 3070 2783 76300 76350 3226 2925 79300 79350 3382 3066 70350 70400 2917 2644 73350 73400 3073 2786 76350 76400 3229 2927 79350 79400 3385 3069 70400 70450 2920 2647 73400 73450 3076 2788 76400 76450 3232 2930 79400 79450 3388 3071 70450 70500 2922 2649 73450 73500 3078 2790 76450 76500 3234 2932 79450 79500 3390 3073 70500 70550 2925 2651 73500 73550 3081 2793 76500 76550 3237 2934 79500 79550 3393 3076 70550 70600 2927 2654 73550 73600 3083 2795 76550 76600 3239 2937 79550 79600 3395 3078 70600 70650 2930 2656 73600 73650 3086 2798 76600 76650 3242 2939 79600 79650 3398 3080 70650 70700 2933 2658 73650 73700 3089 2800 76650 76700 3245 2941 79650 79700 3401 3083 70700 70750 2935 2661 73700 73750 3091 2802 76700 76750 3247 2944 79700 79750 3403 3085 70750 70800 2938 2663 73750 73800 3094 2805 76750 76800 3250 2946 79750 79800 3406 3087 70800 70850 2940 2665 73800 73850 3096 2807 76800 76850 3252 2948 79800 79850 3408 3090 70850 70900 2943 2668 73850 73900 3099 2809 76850 76900 3255 2951 79850 79900 3411 3092 70900 70950 2946 2670 73900 73950 3102 2812 76900 76950 3258 2953 79900 79950 3414 3095 70950 71000 2948 2673 73950 74000 3104 2814 76950 77000 3260 2955 79950 80000 3416 3097

OHIO TAX TABLES FOR 1998 ONLY 29

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$80000 $82000 $84000 $86000

$80000 $80050 $ 3419 $ 3099 $82000 $82050 $ 3538 $ 3207 $84000 $84050 $ 3657 $ 3315 $86000 $86050 $ 3776 $ 3423 80050 80100 3422 3102 82050 82100 3541 3210 84050 84100 3660 3318 86050 86100 3779 3425 80100 80150 3425 3105 82100 82150 3544 3213 84100 84150 3663 3320 86100 86150 3782 3428 80150 80200 3428 3108 82150 82200 3547 3215 84150 84200 3666 3323 86150 86200 3785 3431 80200 80250 3431 3110 82200 82250 3550 3218 84200 84250 3669 3326 86200 86250 3788 3434 80250 80300 3434 3113 82250 82300 3553 3221 84250 84300 3672 3328 86250 86300 3791 3436 80300 80350 3437 3116 82300 82350 3556 3223 84300 84350 3675 3331 86300 86350 3793 3439 80350 80400 3440 3118 82350 82400 3559 3226 84350 84400 3678 3334 86350 86400 3796 3442 80400 80450 3443 3121 82400 82450 3562 3229 84400 84450 3681 3337 86400 86450 3799 3444 80450 80500 3446 3124 82450 82500 3565 3231 84450 84500 3684 3339 86450 86500 3802 3447 80500 80550 3449 3126 82500 82550 3568 3234 84500 84550 3687 3342 86500 86550 3805 3450 80550 80600 3452 3129 82550 82600 3571 3237 84550 84600 3689 3345 86550 86600 3808 3452 80600 80650 3455 3132 82600 82650 3574 3240 84600 84650 3692 3347 86600 86650 3811 3455 80650 80700 3458 3134 82650 82700 3577 3242 84650 84700 3695 3350 86650 86700 3814 3458 80700 80750 3461 3137 82700 82750 3580 3245 84700 84750 3698 3353 86700 86750 3817 3460 80750 80800 3464 3140 82750 82800 3583 3248 84750 84800 3701 3355 86750 86800 3820 3463 80800 80850 3467 3143 82800 82850 3585 3250 84800 84850 3704 3358 86800 86850 3823 3466 80850 80900 3470 3145 82850 82900 3588 3253 84850 84900 3707 3361 86850 86900 3826 3469 80900 80950 3473 3148 82900 82950 3591 3256 84900 84950 3710 3363 86900 86950 3829 3471 80950 81000 3476 3151 82950 83000 3594 3258 84950 85000 3713 3366 86950 87000 3832 3474

$81000 $83000 $85000 $87000

$81000 $81050 $ 3479 $ 3153 $83000 $83050 $ 3597 $ 3261 $85000 $85050 $ 3716 $ 3369 $87000 $87050 $ 3835 $ 3477 81050 81100 3481 3156 83050 83100 3600 3264 85050 85100 3719 3372 87050 87100 3838 3479 81100 81150 3484 3159 83100 83150 3603 3266 85100 85150 3722 3374 87100 87150 3841 3482 81150 81200 3487 3161 83150 83200 3606 3269 85150 85200 3725 3377 87150 87200 3844 3485 81200 81250 3490 3164 83200 83250 3609 3272 85200 85250 3728 3380 87200 87250 3847 3487 81250 81300 3493 3167 83250 83300 3612 3275 85250 85300 3731 3382 87250 87300 3850 3490 81300 81350 3496 3169 83300 83350 3615 3277 85300 85350 3734 3385 87300 87350 3853 3493 81350 81400 3499 3172 83350 83400 3618 3280 85350 85400 3737 3388 87350 87400 3856 3495 81400 81450 3502 3175 83400 83450 3621 3283 85400 85450 3740 3390 87400 87450 3859 3498 81450 81500 3505 3178 83450 83500 3624 3285 85450 85500 3743 3393 87450 87500 3862 3501 81500 81550 3508 3180 83500 83550 3627 3288 85500 85550 3746 3396 87500 87550 3865 3504 81550 81600 3511 3183 83550 83600 3630 3291 85550 85600 3749 3398 87550 87600 3868 3506 81600 81650 3514 3186 83600 83650 3633 3293 85600 85650 3752 3401 87600 87650 3871 3509 81650 81700 3517 3188 83650 83700 3636 3296 85650 85700 3755 3404 87650 87700 3874 3512 81700 81750 3520 3191 83700 83750 3639 3299 85700 85750 3758 3407 87700 87750 3877 3514 81750 81800 3523 3194 83750 83800 3642 3301 85750 85800 3761 3409 87750 87800 3880 3517 81800 81850 3526 3196 83800 83850 3645 3304 85800 85850 3764 3412 87800 87850 3883 3520 81850 81900 3529 3199 83850 83900 3648 3307 85850 85900 3767 3415 87850 87900 3886 3522 81900 81950 3532 3202 83900 83950 3651 3310 85900 85950 3770 3417 87900 87950 3889 3525 81950 82000 3535 3205 83950 84000 3654 3312 85950 86000 3773 3420 87950 88000 3892 3528

OHIO TAX TABLES FOR 1998 ONLY 30

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$88000 $91000 $94000 $97000

$88000 $88050 $ 3895 $ 3530 $91000 $91050 $ 4073 $ 3692 $94000 $94050 $ 4251 $ 3854 $97000 $97050 $ 4429 $ 4015 88050 88100 3897 3533 91050 91100 4076 3695 94050 94100 4254 3856 97050 97100 4432 4018 88100 88150 3900 3536 91100 91150 4079 3698 94100 94150 4257 3859 97100 97150 4435 4021 88150 88200 3903 3539 91150 91200 4082 3700 94150 94200 4260 3862 97150 97200 4438 4023 88200 88250 3906 3541 91200 91250 4085 3703 94200 94250 4263 3865 97200 97250 4441 4026 88250 88300 3909 3544 91250 91300 4088 3706 94250 94300 4266 3867 97250 97300 4444 4029 88300 88350 3912 3547 91300 91350 4091 3708 94300 94350 4269 3870 97300 97350 4447 4032 88350 88400 3915 3549 91350 91400 4094 3711 94350 94400 4272 3873 97350 97400 4450 4034 88400 88450 3918 3552 91400 91450 4097 3714 94400 94450 4275 3875 97400 97450 4453 4037 88450 88500 3921 3555 91450 91500 4100 3716 94450 94500 4278 3878 97450 97500 4456 4040 88500 88550 3924 3557 91500 91550 4103 3719 94500 94550 4281 3881 97500 97550 4459 4042 88550 88600 3927 3560 91550 91600 4106 3722 94550 94600 4284 3883 97550 97600 4462 4045 88600 88650 3930 3563 91600 91650 4108 3724 94600 94650 4287 3886 97600 97650 4465 4048 88650 88700 3933 3566 91650 91700 4111 3727 94650 94700 4290 3889 97650 97700 4468 4050 88700 88750 3936 3568 91700 91750 4114 3730 94700 94750 4293 3891 97700 97750 4471 4053 88750 88800 3939 3571 91750 91800 4117 3733 94750 94800 4296 3894 97750 97800 4474 4056 88800 88850 3942 3574 91800 91850 4120 3735 94800 94850 4299 3897 97800 97850 4477 4059 88850 88900 3945 3576 91850 91900 4123 3738 94850 94900 4302 3900 97850 97900 4480 4061 88900 88950 3948 3579 91900 91950 4126 3741 94900 94950 4305 3902 97900 97950 4483 4064 88950 89000 3951 3582 91950 92000 4129 3743 94950 95000 4308 3905 97950 98000 4486 4067

$89000 $92000 $95000 $98000

$89000 $89050 $ 3954 $ 3584 $92000 $92050 $ 4132 $ 3746 $95000 $95050 $ 4311 $ 3908 $98000 $98050 $ 4489 $ 4069 89050 89100 3957 3587 92050 92100 4135 3749 95050 95100 4314 3910 98050 98100 4492 4072 89100 89150 3960 3590 92100 92150 4138 3751 95100 95150 4316 3913 98100 98150 4495 4075 89150 89200 3963 3592 92150 92200 4141 3754 95150 95200 4319 3916 98150 98200 4498 4077 89200 89250 3966 3595 92200 92250 4144 3757 95200 95250 4322 3918 98200 98250 4501 4080 89250 89300 3969 3598 92250 92300 4147 3759 95250 95300 4325 3921 98250 98300 4504 4083 89300 89350 3972 3601 92300 92350 4150 3762 95300 95350 4328 3924 98300 98350 4507 4085 89350 89400 3975 3603 92350 92400 4153 3765 95350 95400 4331 3927 98350 98400 4510 4088 89400 89450 3978 3606 92400 92450 4156 3768 95400 95450 4334 3929 98400 98450 4513 4091 89450 89500 3981 3609 92450 92500 4159 3770 95450 95500 4337 3932 98450 98500 4516 4094 89500 89550 3984 3611 92500 92550 4162 3773 95500 95550 4340 3935 98500 98550 4519 4096 89550 89600 3987 3614 92550 92600 4165 3776 95550 95600 4343 3937 98550 98600 4522 4099 89600 89650 3990 3617 92600 92650 4168 3778 95600 95650 4346 3940 98600 98650 4524 4102 89650 89700 3993 3619 92650 92700 4171 3781 95650 95700 4349 3943 98650 98700 4527 4104 89700 89750 3996 3622 92700 92750 4174 3784 95700 95750 4352 3945 98700 98750 4530 4107 89750 89800 3999 3625 92750 92800 4177 3786 95750 95800 4355 3948 98750 98800 4533 4110 89800 89850 4001 3627 92800 92850 4180 3789 95800 95850 4358 3951 98800 98850 4536 4112 89850 89900 4004 3630 92850 92900 4183 3792 95850 95900 4361 3953 98850 98900 4539 4115 89900 89950 4007 3633 92900 92950 4186 3794 95900 95950 4364 3956 98900 98950 4542 4118 89950 90000 4010 3636 92950 93000 4189 3797 95950 96000 4367 3959 98950 99000 4545 4120

$90000 $93000 $96000 $99000

$90000 $90050 $ 4013 $ 3638 $93000 $93050 $ 4192 $ 3800 $96000 $96050 $ 4370 $ 3962 $99000 $99050 $ 4548 $ 4123 90050 90100 4016 3641 93050 93100 4195 3803 96050 96100 4373 3964 99050 99100 4551 4126 90100 90150 4019 3644 93100 93150 4198 3805 96100 96150 4376 3967 99100 99150 4554 4129 90150 90200 4022 3646 93150 93200 4201 3808 96150 96200 4379 3970 99150 99200 4557 4131 90200 90250 4025 3649 93200 93250 4204 3811 96200 96250 4382 3972 99200 99250 4560 4134 90250 90300 4028 3652 93250 93300 4207 3813 96250 96300 4385 3975 99250 99300 4563 4137 90300 90350 4031 3654 93300 93350 4210 3816 96300 96350 4388 3978 99300 99350 4566 4139 90350 90400 4034 3657 93350 93400 4212 3819 96350 96400 4391 3980 99350 99400 4569 4142 90400 90450 4037 3660 93400 93450 4215 3821 96400 96450 4394 3983 99400 99450 4572 4145 90450 90500 4040 3662 93450 93500 4218 3824 96450 96500 4397 3986 99450 99500 4575 4147 90500 90550 4043 3665 93500 93550 4221 3827 96500 96550 4400 3988 99500 99550 4578 4150 90550 90600 4046 3668 93550 93600 4224 3830 96550 96600 4403 3991 99550 99600 4581 4153 90600 90650 4049 3671 93600 93650 4227 3832 96600 96650 4406 3994 99600 99650 4584 4155 90650 90700 4052 3673 93650 93700 4230 3835 96650 96700 4409 3997 99650 99700 4587 4158 90700 90750 4055 3676 93700 93750 4233 3838 96700 96750 4412 3999 99700 99750 4590 4161 90750 90800 4058 3679 93750 93800 4236 3840 96750 96800 4415 4002 99750 99800 4593 4164 90800 90850 4061 3681 93800 93850 4239 3843 96800 96850 4418 4005 99800 99850 4596 4166 90850 90900 4064 3684 93850 93900 4242 3846 96850 96900 4420 4007 99850 99900 4599 4169 90900 90950 4067 3687 93900 93950 4245 3848 96900 96950 4423 4010 99900 99950 4602 4172 90950 91000 4070 3689 93950 94000 4248 3851 96950 97000 4426 4013 99950 100000 4605 4174

OHIO TAX TABLES FOR 1998 ONLY 31

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that surplus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax and tax rate before and after reduction The crossed-out part of the table shows the tax and tax rate before reduction The amount shown in the shaded area is the tax and tax rate after reduction

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

1998 IT-1040EZ AND IT-1040 TAX TABLE NO 2

Taxpayers with Ohio taxable income of $100000 or more must use this table

Ohio taxable income (line 5 of Form IT-1040EZ or line 5 of Form IT-1040)

$0mdash 5000 $5000mdash 10000

$10000mdash 15000 $15000mdash 20000 $20000mdash 40000 $40000mdash 80000 $80000mdash 100000

$100000mdash 200000 over 200000

Ohio tax rate before reduction DO NOT USE

743 of Ohio taxable income

$ 3715 plus 1486 of excess over $ 5000

$ 11145 plus 2972 of excess over $ 10000

$ 26065 plus 3715 of excess over $ 15000

$ 44580 plus 4457 of excess over $ 20000

$ 133720 plus 5201 of excess over $ 40000

$ 341760 plus 5943 of excess over $ 80000

$ 460620 plus 69 of excess over $ 100000

$ 1150620 plus 75 of excess over $ 200000

1998 Ohio tax rate after reduction

673 of Ohio taxable income

$ 3365 plus 1347 of excess over $ 5000

$ 10100 plus 2694 of excess over $ 10000

$ 23570 plus 3368 of excess over $ 15000

$ 40410 plus 4040 of excess over $ 20000

$ 121210 plus 4715 of excess over $ 40000

$ 309810 plus 5388 of excess over $ 80000

$ 417570 plus 6255 of excess over $ 100000

$ 1043070 plus 6799 of excess over $ 200000

32

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 1998 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 your county board ofnumbers elections

ADAMS COUNTY Adams CountyOhio Valley Local SD 0101

ALLEN COUNTY 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 Ashland City SD 0301 Hillsdale Local SD 0302

Loudonville-Perrysville Ex Vil SD 0303 Mapleton Local SD 0304

ASHTABULA COUNTY 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 Alexander Local SD 0501 Athens City SD 0502 Federal Hocking Local SD 0503 Nelsonville-York City SD 0504 Trimble Local SD 0505

AUGLAIZE COUNTY 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 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 Eastern Local SD 0801 Fayetteville-Perry Local SD 0802 Georgetown Ex Vil SD 0803 Ripley Union Lewis Huntington Local SD 0804 Western Brown Local SD 0805

BUTLER COUNTY Edgewood City SD 0901 Fairfield City SD 0902 Hamilton City SD 0903 Lakota Local SD 0904

Madison Local SD 0905 MiddletownMonroe City SD 0906

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

CARROLL COUNTY Brown Local SD 1001 Carrollton Ex Vil SD 1002

CHAMPAIGN COUNTY 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 Mad River-Green Local SD 1201 Northeastern Local SD 1203 Northwestern Local SD 1204

Southeastern Local SD 1205 Springfield City SD 1206 Clark-Shawnee Local SD 1207 Tecumseh Local SD 1202

CLERMONT COUNTY 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 Blanchester Local SD 1401 Clinton-Massie Local SD 1402 East Clinton Local SD 1403 Wilmington City SD 1404

COLUMBIANA COUNTY 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 Coshocton City SD 1601 Ridgewood Local SD 1602 River View Local SD 1603

CRAWFORD COUNTY 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 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 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 Ayersville Local SD 2001

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

Northeastern Local SD 2005

DELAWARE COUNTY Big Walnut Local SD 2101 Buckeye Valley Local SD 2102

Delaware City SD 2103 Olentangy Local SD 2104

ERIE COUNTY 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 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 Miami Trace Local SD 2401 Washington Court House City SD 2402

FRANKLIN COUNTY 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 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

School district income tax in effect for 1998

33

GALLIA COUNTY Gallia County Local SD 2701 Gallipolis City SD 2702

GEAUGA COUNTY 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 Beavercreek City SD 2901

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

Sugarcreek Local SD 2905 Xenia City SD2906

Yellow Springs Ex Vil SD 2907

GUERNSEY COUNTY Cambridge City SD3001 East Guernsey Local SD3002 Rolling Hills Local SD 3003

HAMILTON COUNTY Cincinnati City SD3101 Deer Park Community City SD3102 Finneytown Local SD 3103 Forest Hills Local SD 3104 Indian Hill Ex Vil SD 3106 Lockland City SD 3107 Loveland City SD 3108 Madeira City SD 3109 Mariemont City SD3110 Mount Healthy City SD3111 North College Hill City SD 3112 Northwest Local SD 3113 Norwood City SD 3114 Oak Hills Local SD3115 Princeton City SD 3116 Reading Community City SD3117 Southwest Local SD 3118 St Bernard-Elmwood Place City SD 3119 Sycamore Community City SD 3120 Three Rivers Local SD 3121 Winton Woods City SD3105

Wyoming City SD 3122

HANCOCK COUNTY Arcadia Local SD 3201

Arlington Local SD3202 Cory-Rawson Local SD3203

Findlay City SD 3204 Liberty-Benton Local SD 3205 McComb Local SD 3206

Van Buren Local SD3207 Vanlue Local SD3208

HARDIN COUNTY Ada Ex Vil SD3301 Hardin Northern Local SD 3302 Kenton City SD3303 Ridgemont Local SD 3304

Riverdale Local SD3305 Upper Scioto Valley Local SD 3306

HARRISON COUNTY Conotton Valley Union Local SD 3401 Harrison Hills City SD 3402

HENRY COUNTY Holgate Local SD 3501 Liberty Center Local SD3502

Napoleon Area City SD3503 Patrick Henry Local SD3504

HIGHLAND COUNTY Bright Local SD3601 Fairfield Local SD 3602 Greenfield Ex Vil SD 3603

Hillsboro City SD 3604 Lynchburg-Clay Local SD3605

HOCKING COUNTY Logan-Hocking Local SD3701

HOLMES COUNTY East Holmes Local SD3801 West Holmes Local SD 3802

HURON COUNTY Bellevue City SD 3901 Monroeville Local SD 3902

New London Local SD 3903 Norwalk City SD 3904 South Central Local SD3905 Western Reserve Local SD3906

Willard City SD 3907

JACKSON COUNTY Jackson City SD4001 Oak Hill Union Local SD 4002 Wellston City SD4003

JEFFERSON COUNTY Buckeye Local SD 4101 Edison Local SD 4102 Indian Creek Local SD 4103 Steubenville City SD 4104 Toronto City SD 4105

KNOX COUNTY Centerburg Local SD 4201 Danville Local SD 4202

East Knox Local SD 4203 Fredericktown Local SD4204 Mount Vernon City SD4205 LAKE COUNTY Fairport Harbor Ex Vil SD 4301 Kirtland Local SD4302 Madison Local SD 4303 Mentor Ex Vil SD4304 Painesville City Local SD4305 Painesville Township Local SD 4306 Perry Local SD 4307 Wickliffe City SD 4308 Willoughby-Eastlake City SD 4309

LAWRENCE COUNTY Chesapeake Union Ex Vil SD 4401 Dawson-Bryant Local SD4402 Fairland Local SD4403 Ironton City SD4404 Rock Hill Local SD 4405 South Point Local SD 4406 Symmes Valley Local SD4407

LICKING COUNTY Granville Ex Vil SD 4501 Heath City SD4502 Johnstown-Monroe Local SD 4503 Lakewood Local SD 4504 Licking Heights Local SD 4505

Licking Valley Local SD4506 Newark City SD 4507

North Fork Local SD 4508 Northridge Local SD 4509 Southwest Licking Local SD4510

LOGAN COUNTY Bellefontaine City SD4601 Benjamin Logan Local SD 4602 Indian Lake Local SD4603

Riverside Local SD4604

LORAIN COUNTY Amherst Ex Vil SD4701 Avon Lake City SD 4702 Avon Local SD 4703 Clearview Local SD4704 Columbia Local SD 4705 Elyria City SD4706 Firelands Local SD 4707 Keystone Local SD 4708 Lorain City SD4709 Midview Local SD4710 North Ridgeville City SD 4711

Oberlin City SD 4712 Sheffield-Sheffield Lake City SD4713

Wellington Ex Vil SD4715

LUCAS COUNTY Anthony Wayne Local SD4801 Maumee City SD 4802 Oregon City SD 4803 Ottawa Hills Local SD4804 Springfield Local SD 4805 Sylvania City SD 4806 Toledo City SD 4807 Washington Local SD4808

School district income tax in effect for 1998

MADISON COUNTY Jefferson Local SD 4901

Jonathan Alder Local SD4902 London City SD4903 Madison-Plains Local SD 4904

MAHONING COUNTY Austintown Local SD 5001 Boardman Local SD 5002 Campbell City SD5003 Canfield Local SD 5004 Jackson-Milton Local SD 5005 Lowellville Local SD5006 Poland Local SD 5007 Sebring Local SD5008 South Range Local SD 5009 Springfield Local SD 5010 Struthers City SD5011 West Branch Local SD 5012 Western Reserve Local SD5013 Youngstown City SD5014

MARION COUNTY Elgin Local SD 5101 Marion City SD5102 Pleasant Local SD5103 Ridgedale Local SD5104 River Valley Local SD 5105

MEDINA COUNTY Black River Local SD5201 Brunswick City SD 5202 Buckeye Local SD 5203 Cloverleaf Local SD 5204 Highland Local SD 5205 Medina City SD 5206 Wadsworth City SD5207

MEIGS COUNTY Eastern Local SD 5301 Meigs Local SD 5302 Southern Local SD5303

MERCER COUNTY Celina City SD5401 Coldwater Ex Vil SD5402 Fort Recovery Local SD 5406

Marion Local SD 5403 Parkway Local SD 5405

St Henry Consolidated Local SD 5407

MIAMI COUNTY Bethel Local SD5501

Bradford Ex Vil SD 5502 Covington Ex Vil SD5503 Miami East Local SD 5504

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

Tipp City Ex Vil SD 5508 Troy City SD5509

MONROE COUNTY Switzerland of Ohio Local SD 5601

MONTGOMERY COUNTY Brookville Local SD 5701 Centerville City SD5702 Dayton City SD5703 Huber Heights City SD5715 Jefferson Township Local SD 5704 Kettering City SD 5705 Mad River Local SD5706 Miamisburg City SD5707

New Lebanon Local SD 5708 Northmont City SD5709 Northridge Local SD5710 Oakwood City SD5711 Trotwood-Madison City SD 5712

Valley View Local SD5713 Vandalia-Butler City SD5714 West Carrollton City SD5716

MORGAN COUNTY Morgan Local SD 5801

MORROW COUNTY Cardington-Lincoln Local SD 5901

Highland Local SD 5902 Mount Gilead Ex Vil SD 5903 Northmor Local SD 5904

34

MUSKINGUM COUNTY East Muskingum Local SD6001 Franklin Local SD6002 Maysville Local SD 6003 Tri-Valley Local SD 6004 West Muskingum Local SD 6005 Zanesville City SD6006

NOBLE COUNTY Caldwell Ex Vil SD 6101 Noble Local SD 6102

OTTAWA COUNTY Benton-Carroll-Salem Local SD6201 Danbury Local SD 6202 Genoa Area Local SD6203 Middle Bass Local SD6204 North Bass Local SD 6205 Port Clinton City SD6206 Put-In-Bay Local SD 6207

PAULDING COUNTY Antwerp Local SD 6301 Paulding Ex Vil SD 6302 Wayne Trace Local SD6303

PERRY COUNTY Crooksville Ex Vil SD6401 New Lexington City SD 6402 Northern Local SD6403 Southern Local SD6404

PICKAWAY COUNTY Circleville City SD 6501 Logan Elm Local SD 6502

Teays Valley Local SD6503 Westfall Local SD6504

PIKE COUNTY Eastern Local SD 6601 Scioto Valley Local SD 6602 Waverly City SD6603 Western Local SD6604

PORTAGE COUNTY Aurora City SD 6701 Crestwood Local SD6702 Field Local SD6703 James A Garfield Local SD 6704 Kent City SD6705 Ravenna City SD 6706 Rootstown Local SD6707 Southeast Local SD6708 Streetsboro City SD 6709 Waterloo Local SD 6710 Windham Ex Vil SD6711

PREBLE COUNTY College Corner Local SD 6801

National Trail Local SD 6802 Eaton City SD 6803 Preble Shawnee Local SD 6804

Twin Valley Community Local SD6805 Tri-County North Local SD6806

PUTNAM COUNTY Columbus Grove Local SD6901 Continental Local SD 6902

Jennings Local SD 6903 Kalida Local SD 6904

Leipsic Local SD 6905 Miller City-New Cleveland Local SD 6906 Ottawa-Glandorf Local SD6907

Ottoville Local SD6908 Pandora-Gilboa Local SD6909

RICHLAND COUNTY Clear Fork Valley Local SD 7001 Crestview Local SD7002 Lexington Local SD7003 Lucas Local SD7004 Madison Local SD 7005 Mansfield City SD 7006 Ontario Local SD7009

Plymouth Local SD7007 Shelby City SD 7008

ROSS COUNTY Adena Local SD7101 Chillicothe City SD7102 Huntington Local SD7103 Paint Valley Local SD 7104

Scioto Valley Local SD 7105 Union-Scioto Local SD7106 Zane Trace Local SD 7107

SANDUSKY COUNTY Clyde-Green Springs Ex Vil SD7201

Fremont City SD7202 Gibsonburg Ex Vil SD7203 Lakota Local SD 7204 Woodmore Local SD 7205

SCIOTO COUNTY Bloom-Vernon Local SD7301 Clay Local SD7302 Green Local SD 7303 Minford Local SD7304 New Boston Local SD 7305 Northwest Local SD 7306 Portsmouth City SD7307 Valley Local SD 7308 Washington-Nile Local SD7309 Wheelersburg Local SD7310

SENECA COUNTY Bettsville Local SD7401

Fostoria City SD 7402 Hopewell-Loudon Local SD7403

New Riegel Local SD 7404 Old Fort Local SD 7405 Seneca East Local SD7406 Tiffin City SD 7407

SHELBY COUNTY Anna Local SD 7501

Botkins Local SD7502 Fairlawn Local SD7503 Fort Loramie Local SD7504 Hardin-Houston Local SD 7505

Jackson Center Local SD7506 Russia Local SD 7507

Sidney City SD 7508

STARK COUNTY Alliance City SD7601 Canton City SD7602 Canton Local SD7603 Fairless Local SD7604 Jackson Local SD 7605 Lake Local SD 7606 Louisville City SD 7607 Marlington Local SD 7608

Massillon City SD7609 Minerva Local SD7610 North Canton City SD 7611 Northwest Local SD 7612 Osnaburg Local SD7613 Perry Local SD 7614 Plain Local SD7615 Sandy Valley Local SD 7616 Tuslaw Local SD 7617

SUMMIT COUNTY Akron City SD 7701 Barberton City SD 7702 Copley-Fairlawn City SD 7703 Coventry Local SD 7704 Cuyahoga Falls City SD 7705 Green Local SD 7707 Hudson Local SD7708 Manchester Local SD 7706 Mogadore Local SD7709 Nordonia Hills City SD 7710 Norton City SD 7711 Revere Local SD7712 Springfield Local SD 7713 Stow-Munroe Falls City SD 7714 Tallmadge City SD 7715 Twinsburg City SD 7716 Woodridge Local SD 7717

TRUMBULL COUNTY Bloomfield-Mespo Local SD7801 Bristol Local SD 7802 Brookfield Local SD7803 Champion Local SD 7804 Girard City SD7807 Howland Local SD 7808 Hubbard Ex Vil SD7809 Joseph Badger Local SD7810 LaBrae Local SD 7811 Lakeview Local SD 7812 Liberty Local SD 7813

School district income tax in effect for 1998

Lordstown Local SD7814 Maplewood Local SD 7815 Mathews Local SD 7806 McDonald Local SD 7816 Newton Falls Ex Vil SD 7817 Niles City SD7818 Southington Local SD7819 Warren City SD 7820 Weathersfield Local SD7821

TUSCARAWAS COUNTY Claymont City SD7901 Dover City SD 7902 Garaway Local SD7903 Indian Valley Local SD 7904 Newcomerstown Ex Vil SD 7905 New Philadelphia City SD7906 Strasburg-Franklin Local SD7907 Tuscarawas Valley Local SD 7908

UNION COUNTY Fairbanks Local SD 8001

Marysville Ex Vil SD 8002 North Union Local SD8003

VAN WERT COUNTY Crestview Local SD8101 Lincolnview Local SD8102 Van Wert City SD8104

VINTON COUNTY Vinton County Local SD 8201

WARREN COUNTY Carlisle Local SD8301 Franklin City SD8304 Kings Local SD8303 Lebanon City SD 8305 Little Miami Local SD8306 Mason City SD 8307 Springboro Community City SD 8302 Wayne Local SD8308

WASHINGTON COUNTY Belpre City SD8401 Fort Frye Local SD 8402 Frontier Local SD 8403 Marietta City SD8404 Warren Local SD 8405 Wolf Creek Local SD 8406

WAYNE COUNTY Chippewa Local SD8501 Dalton Local SD 8502 Green Local SD 8503 North Central Local SD8504

Northwestern Local SD 8505 Orrville City SD8506 Rittman Ex Vil SD8507 Southeast Local SD8508 Triway Local SD8509 Wooster City SD8510

WILLIAMS COUNTY Bryan City SD8601

Edgerton Local SD 8602 Edon-Northwest Local SD8603 Millcreek-West Unity Local SD8604 Montpelier Ex Vil SD8605 North Central Local SD8606

Stryker Local SD 8607

WOOD COUNTY Bowling Green City SD8701

Eastwood Local SD 8702 Elmwood Local SD8703

Lake Local SD 8704 North Baltimore Local SD8705 Northwood Local SD8706 Otsego Local SD8707

Perrysburg Ex Vil SD 8708 Rossford Ex Vil SD 8709

WYANDOT COUNTY Carey Ex Vil SD 8801

Mohawk Local SD8802 Upper Sandusky Ex Vil SD8803

35

To Determine the School District of Residence

COUNTY BOARD OF ELECTIONS

Adams 937-544-2633 Allen 419-223-8530 Ashland 419-282-4224 Ashtabula 440-576-6915

Athens 740-592-3201 Auglaize 419-738-9231 Belmont 740-676-1025 Brown 937-378-3008

Butler 513-887-3700 Carroll 330-627-2610 Champaign 937-652-1369 Clark 937-328-2491 2492 2604

Clermont 513-732-7275 Clinton 937-382-3537 Columbiana 330-424-1448 Coshocton 740-622-1117

Crawford 419-562-8721 Cuyahoga 216-443-3200 Darke 937-548-1835 Defiance 419-782-2906 8543

Delaware 740-368-1780 Erie 419-627-7601 Fairfield 740-687-7000 Fayette 740-335-1190

Franklin 614-462-3100 Fulton 419-335-6841 Gallia 740-446-1600 Geauga 440-285-2222 ext 5930

Greene 937-376-7470 Guernsey 740-432-2680 Hamilton 513-632-7031 Hancock 419-422-3245

Hardin 419-674-2211 Harrison 740-942-8866 Henry 419-592-7956 Highland 937-393-9961

Hocking 740-380-8683 Holmes 330-674-5921 Huron 419-668-8238 Jackson 740-286-2905

Jefferson 740-283-8522 Knox 740-397-2188 Lake 440-350-2700 Lawrence 740-532-0444

Call the County Board of Elections

COUNTY

Licking Logan Lorain Lucas

Madison Mahoning Marion Medina

Meigs Mercer Miami Monroe

Montgomery Morgan Morrow Muskingum

Noble Ottawa Paulding Perry

Pickaway Pike Portage Preble

Putnam Richland Ross Sandusky

Scioto Seneca Shelby Stark

Summit Trumbull Tuscarawas Union

Van Wert Vinton Warren Washington

Wayne Williams Wood Wyandot

BOARD OF ELECTIONS

740-349-8683 937-599-7255 440-244-3186 440-322-8228 419-213-4001

740-852-9424 330-783-2474 740-387-9631 330-722-9278

740-992-2697 419-586-2215 937-332-6926 740-472-0929

937-225-5656 740-962-3116 419-946-4026 740-455-7120

740-732-2057 419-734-6880 419-399-8230 740-342-2134

740-474-1100 8077 740-947-4512 2039 330-297-3511 937-456-8117

419-523-3343 419-774-5530 740-775-2350 419-334-6180

740-353-4178 419-447-4424 937-498-7207 330-438-8683

330-643-5200 330-369-4050 330-343-8819 937-642-2836

419-238-4192 740-596-5855 513-695-1358 740-374-6828

330-287-5480 419-636-1854 419-354-9120 419-294-1226

36 70998

n

n

I I I

I I I I

I I I I I I

I I I I I I I I

I I I

I I I I

I I I I

I I I I I

1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 i i 1 1 1

- 111111111111

IT-10 OHIO Information Notice 1998 For the year January 1-December 31 1998 or other taxable year beginning ________________________ 1998 and ending ________________________ 19_____

TY

PE

OR

PR

INT

TY

PE O

R P

RIN

T

Your first name Initial Last name Your social security number Filing Statusmdashcheck only one

n Single Notice

n Joint Notice

If a joint notice spousersquos first name Initial Last name Spousersquos social security number

Home address (number and street) PLACE LABEL HERE Apt No Ohio county

City town or post office state and ZIP code Ohio Public School District Number

s

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 7

I AM NOT REQUIRED TO FILE A 1998 OHIO INCOME TAX RETURN BECAUSE

1 I MOVED OUT OF THE STATE OF OHIO IN 1997 AND HAD NO INCOME IN OHIO DURING 1998

I MOVED TO ______________________________ DATE MOVED ______________________________

2 IN 1998 I WAS A RESIDENT OF ONE OF THE FOLLOWING STATES (CIRCLE STATE) KENTUCKY INDIANA WEST VIRGINIA MICHIGAN OR PENNSYLVANIA AND I 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 WE MAY ASK YOU LATER ON 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 1998

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)

OHIO IT-40P 1998PINCOME TAX PAYMENT VOUCHER Please use UPPER CASE letters to print the first three letters of

Taxpayerrsquos last name Spousersquos last name Your first name Initial Last name

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

(if joint filing)

Your Social Security Number

Spousersquos Number

(if joint filing)

Dollars Cents Return this voucher with check or money order payable to TREASURER OF STATE OF OHIO and mail to AMOUNT OF OHIO DEPrsquoT OF TAXATION PO BOX 182131 COLUMBUS OHIO 43218-2131 PAYMENT

s $

37

HOW TO GET OHIO TAX INFORMATION Do you want information by telephone - FAST FAST (Fast Answers about State Taxes) is an auto-mated phone system where you can get the status of your 1998 refund or get answers to the 23 most fre-quently asked tax questions Recorded tax information will be available 24 hours a day seven days a week

How do I use FAST to get refund information You can check on the status of your 1998 Ohio Income Tax refund by calling toll free 1-800-282-1784 You will be required to provide your social security number and your refund amount We will then tell you if your refund has been processed and when you can expect your refund Refund information will occasionally not be available due to system maintenance Refund pro-cessing takes from six to eight weeks You are limited to one refund information call every three days

Do you want to access us on the Internet Visit the State of Ohio Internet Web Site at wwwstateohustax You can get answers to the 23 most frequently asked tax questions as well as tax forms Publications Information Releases Tax Rules and Statistics

Do you want to visit us in person The addresses for our district offices are found on page 39 of this booklet

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 to a tax question If you write be sure to include your social security number Our address is found on page 39 of this booklet

How do I use FAST to answer a tax question You can listen to answers for the following 23 most frequently asked questions by calling toll free 1-800-282-1780 A pre-recorded message will follow each

Forms Information bull Where can I pick up Ohio income tax forms bull How can I get a copy of my Ohio income tax return bull What should I do if I need a paper copy of my

Telefile return

Filing Requirements bull I moved into Ohio last year How do I file bull How can I get an extension of time to file my Ohio

income tax return bull Where do I send my Ohio income tax return bull I never received a W-2 form What do I do bull What should I do if I need to correct my Telefile

return bull What should I do if the IRS examined and changed

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

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

an Ohio return bull Can my children claim themselves on their Ohio

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

Refund Problems bull I moved since I filed my Ohio return How can I get

my refund bull My spouse passed away but my refund check has

both our names on it What should I do bull Irsquom due a refund Do I still need to file an Ohio

income tax return bull Irsquove either lost my refund check or it was stolen

What should I do

Payment Information bull Why was my Ohio withholding disallowed bull Should I file my Ohio income tax return even though

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

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

income taxes bull Can I pay my taxes with a credit card

Ohio School District Information bull How do I find out what school district I live in bull What do I do if my employer mistakenly withheld

Ohio school district income tax

38

ii11imi111 11111 11 11 111 1

0

TAXPAYER ASSISTANCE

By Internet STATE OF OHIO INTERNET WEBSITE

Tax Forms Instructions wwwstateohustax FAST Tax Questions

By Phone TOLL FREE TELEPHONE NUMBERS

Toll Free 24 Hour Refund Hotline 1-800-282-1784 Toll Free Form Requests 1-800-282-1782 Toll Free Tax Questions 1-800-282-1780

Walk-in Ohio Department of Taxation District Office Locations Walk-in services are available at all office locations Monday through Friday 800 am to 500 pm

AKRON DISTRICT OFFICE CINCINNATI DISTRICT OFFICE CLEVELAND DISTRICT OFFICE 161 South High Street 900 Dalton Avenue at West 8th Street 615 West Superior Avenue Suite 501 Cincinnati Ohio 45203-1171 Fifth Floor Room 570 Akron Ohio 44308-1600 Cleveland Ohio 44113-1891

COLUMBUS DISTRICT OFFICE DAYTON DISTRICT OFFICE LIMA DISTRICT OFFICE 1880 East Dublin-Granville Road Centre City Offices 1303 Bellefontaine Avenue Columbus Ohio 43229-3529 15 East Fourth Street Room 510 Lima Ohio 45804-3199

Dayton Ohio 45402-2162

TOLEDO DISTRICT OFFICE YOUNGSTOWN DISTRICT OFFICE ZANESVILLE DISTRICT OFFICE One Government Center Stambaugh Building 601 Underwood Street Suite 1400 44 Federal Plaza Central 300 Zanesville Ohio 43701-3786 Toledo Ohio 43604-2232 Youngstown Ohio 44503-1651

Written Ohio Department of Taxation Taxpayer Services Mailing address

Ohio Department of Taxation Taxpayer ServiceCentral Registration Division Taxpayer Services Response Section PO Box 182382 Columbus Ohio 43218-2382

For Deaf Hard of Hearing or Speech Impaired who use TTY or TDD only Please contact the Ohio Relay Service at 1-800-750-0750 and give the Communication Assistant the Ohio Department of Taxation telephone number that you wish to contact

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 loca-tions in your area call the Internal Revenue Service at 1-800-829-1040 If you received an Ohio andor Federal income tax pack-age in the mail take them with you when you go for help

The Ohio Department of Taxation is an Equal Opportunity Employer

39

OHIO Department of Taxation Columbus Ohio 43270

  • Untitled
    • 2
Page 22: Individual Income Tax · Individual Income Tax Forms and Instructions This booklet contains 2 copies of Form IT-1040, the standard Ohio income tax form AND Form IT-1040 EZ, the short

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax least less is

than

Tax After Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

Up to $1000 $2000 $4000 $6000

$ 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 4 500 550 4 550 600 4 600 650 5 650 700 5 700 750 5 750 800 6 800 850 6 850 900 7 900 950 7 950 1000 7

$ 0 1 1 1 2 2 2 3 3 3 4 4 4 5 5 5 6 6 6 7

$ 2000 $ 2050 $ 15 $ 14 2050 2100 15 14 2100 2150 16 14 2150 2200 16 15 2200 2250 17 15 2250 2300 17 15 2300 2350 17 16 2350 2400 18 16 2400 2450 18 16 2450 2500 18 17 2500 2550 19 17 2550 2600 19 17 2600 2650 20 18 2650 2700 20 18 2700 2750 20 18 2750 2800 21 19 2800 2850 21 19 2850 2900 21 19 2900 2950 22 20 2950 3000 22 20

$ 4000 $ 4050 $ 30 $ 27 4050 4100 30 27 4100 4150 31 28 4150 4200 31 28 4200 4250 31 28 4250 4300 32 29 4300 4350 32 29 4350 4400 33 29 4400 4450 33 30 4450 4500 33 30 4500 4550 34 30 4550 4600 34 31 4600 4650 34 31 4650 4700 35 31 4700 4750 35 32 4750 4800 35 32 4800 4850 36 32 4850 4900 36 33 4900 4950 37 33 4950 5000 37 33

$ 6000 $ 6050 $ 52 $ 47 6050 6100 53 48 6100 6150 54 49 6150 6200 55 49 6200 6250 55 50 6250 6300 56 51 6300 6350 57 51 6350 6400 58 52 6400 6450 58 53 6450 6500 59 54 6500 6550 60 54 6550 6600 61 55 6600 6650 61 56 6650 6700 62 56 6700 6750 63 57 6750 6800 64 58 6800 6850 64 58 6850 6900 65 59 6900 6950 66 60 6950 7000 66 60

$1000 $3000 $5000 $7000

$ 1000 $ 1050 $ 8 1050 1100 8 1100 1150 8 1150 1200 9 1200 1250 9 1250 1300 9 1300 1350 10 1350 1400 10 1400 1450 11 1450 1500 11 1500 1550 11 1550 1600 12 1600 1650 12 1650 1700 12 1700 1750 13 1750 1800 13 1800 1850 14 1850 1900 14 1900 1950 14 1950 2000 15

$ 7 7 8 8 8 9 9 9

10 10 10 11 11 11 12 12 12 13 13 13

$ 3000 $ 3050 $ 22 $ 20 3050 3100 23 21 3100 3150 23 21 3150 3200 24 21 3200 3250 24 22 3250 3300 24 22 3300 3350 25 22 3350 3400 25 23 3400 3450 25 23 3450 3500 26 23 3500 3550 26 24 3550 3600 27 24 3600 3650 27 24 3650 3700 27 25 3700 3750 28 25 3750 3800 28 25 3800 3850 28 26 3850 3900 29 26 3900 3950 29 26 3950 4000 30 27

$ 5000 $ 5050 $ 38 $ 34 5050 5100 38 35 5100 5150 39 35 5150 5200 40 36 5200 5250 40 37 5250 5300 41 37 5300 5350 42 38 5350 5400 43 39 5400 5450 43 39 5450 5500 44 40 5500 5550 45 41 5550 5600 46 41 5600 5650 46 42 5650 5700 47 43 5700 5750 48 43 5750 5800 49 44 5800 5850 49 45 5850 5900 50 45 5900 5950 51 46 5950 6000 52 47

$ 7000 $ 7050 $ 67 $ 61 7050 7100 68 62 7100 7150 69 62 7150 7200 69 63 7200 7250 70 64 7250 7300 71 64 7300 7350 72 65 7350 7400 72 66 7400 7450 73 66 7450 7500 74 67 7500 7550 75 68 7550 7600 75 68 7600 7650 76 69 7650 7700 77 70 7700 7750 78 70 7750 7800 78 71 7800 7850 79 72 7850 7900 80 72 7900 7950 81 73 7950 8000 81 74

OHIO TAX TABLES FOR 1998 ONLY 22

$9000

$16000 $19000

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$8000 $11000 $14000 $17000

$ 8000 $ 8050 $ 82 $ 74 8050 8100 83 75 8100 8150 84 76 8150 8200 84 76 8200 8250 85 77 8250 8300 86 78 8300 8350 87 78 8350 8400 87 79 8400 8450 88 80 8450 8500 89 80 8500 8550 90 81 8550 8600 90 82 8600 8650 91 82 8650 8700 92 83 8700 8750 93 84 8750 8800 93 84 8800 8850 94 85 8850 8900 95 86 8900 8950 95 87 8950 9000 96 87

$11000 $11050 $ 142 $ 129 11050 11100 143 130 11100 11150 145 131 11150 11200 146 133 11200 11250 148 134 11250 11300 149 135 11300 11350 151 137 11350 11400 152 138 11400 11450 154 139 11450 11500 155 141 11500 11550 157 142 11550 11600 158 143 11600 11650 160 145 11650 11700 161 146 11700 11750 163 147 11750 11800 164 149 11800 11850 166 150 11850 11900 167 152 11900 11950 169 153 11950 12000 170 154

$14000 $14050 $ 231 $ 209 14050 14100 233 211 14100 14150 234 212 14150 14200 236 213 14200 14250 237 215 14250 14300 239 216 14300 14350 240 218 14350 14400 241 219 14400 14450 243 220 14450 14500 244 222 14500 14550 246 223 14550 14600 247 224 14600 14650 249 226 14650 14700 250 227 14700 14750 252 228 14750 14800 253 230 14800 14850 255 231 14850 14900 256 232 14900 14950 258 234 14950 15000 259 235

$17000 $17050 $ 335 $ 304 17050 17100 337 306 17100 17150 339 307 17150 17200 341 309 17200 17250 343 311 17250 17300 345 312 17300 17350 346 314 17350 17400 348 316 17400 17450 350 317 17450 17500 352 319 17500 17550 354 321 17550 17600 356 322 17600 17650 358 324 17650 17700 359 326 17700 17750 361 327 17750 17800 363 329 17800 17850 365 331 17850 17900 367 333 17900 17950 369 334 17950 18000 371 336

$9000 $12000 $15000 $18000

$ 9000 $ 9050 $ 97 $ 88 9050 9100 98 89 9100 9150 98 89 9150 9200 99 90 9200 9250 100 91 9250 9300 101 91 9300 9350 101 92 9350 9400 102 93 9400 9450 103 93 9450 9500 104 94 9500 9550 104 95 9550 9600 105 95 9600 9650 106 96 9650 9700 107 97 9700 9750 107 97 9750 9800 108 98 9800 9850 109 99 9850 9900 110 99 9900 9950 110 100 9950 10000 111 101

$12000 $12050 $ 172 $ 156 12050 12100 173 157 12100 12150 175 158 12150 12200 176 160 12200 12250 178 161 12250 12300 179 162 12300 12350 181 164 12350 12400 182 165 12400 12450 184 166 12450 12500 185 168 12500 12550 187 169 12550 12600 188 170 12600 12650 190 172 12650 12700 191 173 12700 12750 193 174 12750 12800 194 176 12800 12850 195 177 12850 12900 197 178 12900 12950 198 180 12950 13000 200 181

$15000 $15050 $ 261 $ 237 15050 15100 263 238 15100 15150 265 240 15150 15200 267 242 15200 15250 268 243 15250 15300 270 245 15300 15350 272 247 15350 15400 274 248 15400 15450 276 250 15450 15500 278 252 15500 15550 280 253 15550 15600 281 255 15600 15650 283 257 15650 15700 285 258 15700 15750 287 260 15750 15800 289 262 15800 15850 291 263 15850 15900 293 265 15900 15950 294 267 15950 16000 296 269

$18000 $18050 $ 372 $ 338 18050 18100 374 339 18100 18150 376 341 18150 18200 378 343 18200 18250 380 344 18250 18300 382 346 18300 18350 384 348 18350 18400 385 349 18400 18450 387 351 18450 18500 389 353 18500 18550 391 354 18550 18600 393 356 18600 18650 395 358 18650 18700 397 359 18700 18750 398 361 18750 18800 400 363 18800 18850 402 365 18850 18900 404 366 18900 18950 406 368 18950 19000 408 370

$10000 $13000 $16000 $19000

$10000 $10050 $ 112 $ 102 10050 10100 114 103 10100 10150 115 104 10150 10200 117 106 10200 10250 118 107 10250 10300 120 108 10300 10350 121 110 10350 10400 123 111 10400 10450 124 112 10450 10500 126 114 10500 10550 127 115 10550 10600 129 116 10600 10650 130 118 10650 10700 132 119 10700 10750 133 121 10750 10800 134 122 10800 10850 136 123 10850 10900 137 125 10900 10950 139 126 10950 11000 140 127

$13000 $13050 $ 201 $ 182 13050 13100 203 184 13100 13150 204 185 13150 13200 206 187 13200 13250 207 188 13250 13300 209 189 13300 13350 210 191 13350 13400 212 192 13400 13450 213 193 13450 13500 215 195 13500 13550 216 196 13550 13600 218 197 13600 13650 219 199 13650 13700 221 200 13700 13750 222 201 13750 13800 224 203 13800 13850 225 204 13850 13900 227 205 13900 13950 228 207 13950 14000 230 208

$16000 $16050 $ 298 $ 270 16050 16100 300 272 16100 16150 302 274 16150 16200 304 275 16200 16250 306 277 16250 16300 307 279 16300 16350 309 280 16350 16400 311 282 16400 16450 313 284 16450 16500 315 285 16500 16550 317 287 16550 16600 319 289 16600 16650 320 290 16650 16700 322 292 16700 16750 324 294 16750 16800 326 295 16800 16850 328 297 16850 16900 330 299 16900 16950 332 301 16950 17000 333 302

$19000 $19050 $ 410 $ 371 19050 19100 411 373 19100 19150 413 375 19150 19200 415 376 19200 19250 417 378 19250 19300 419 380 19300 19350 421 381 19350 19400 423 383 19400 19450 424 385 19450 19500 426 386 19500 19550 428 388 19550 19600 430 390 19600 19650 432 391 19650 19700 434 393 19700 19750 436 395 19750 19800 437 397 19800 19850 439 398 19850 19900 441 400 19900 19950 443 402 19950 20000 445 403

OHIO TAX TABLES FOR 1998 ONLY 23

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$20000 $22000 $24000 $26000

$20000 $20050 $ 447 $ 405 20050 20100 449 407 20100 20150 451 409 20150 20200 454 411 20200 20250 456 413 20250 20300 458 415 20300 20350 460 417 20350 20400 463 419 20400 20450 465 421 20450 20500 467 423 20500 20550 469 425 20550 20600 471 427 20600 20650 474 429 20650 20700 476 431 20700 20750 478 433 20750 20800 480 435 20800 20850 483 437 20850 20900 485 439 20900 20950 487 441 20950 21000 489 443

$22000 $22050 $ 536 $ 486 22050 22100 538 488 22100 22150 541 490 22150 22200 543 492 22200 22250 545 494 22250 22300 547 496 22300 22350 549 498 22350 22400 552 500 22400 22450 554 502 22450 22500 556 504 22500 22550 558 506 22550 22600 561 508 22600 22650 563 510 22650 22700 565 512 22700 22750 567 514 22750 22800 569 516 22800 22850 572 518 22850 22900 574 520 22900 22950 576 522 22950 23000 578 524

$24000 $24050 $ 625 $ 567 24050 24100 627 569 24100 24150 630 571 24150 24200 632 573 24200 24250 634 575 24250 24300 636 577 24300 24350 639 579 24350 24400 641 581 24400 24450 643 583 24450 24500 645 585 24500 24550 647 587 24550 24600 650 589 24600 24650 652 591 24650 24700 654 593 24700 24750 656 595 24750 24800 659 597 24800 24850 661 599 24850 24900 663 601 24900 24950 665 603 24950 25000 668 605

$26000 $26050 $ 714 $ 648 26050 26100 717 650 26100 26150 719 652 26150 26200 721 654 26200 26250 723 656 26250 26300 725 658 26300 26350 728 660 26350 26400 730 662 26400 26450 732 664 26450 26500 734 666 26500 26550 737 668 26550 26600 739 670 26600 26650 741 672 26650 26700 743 674 26700 26750 746 676 26750 26800 748 678 26800 26850 750 680 26850 26900 752 682 26900 26950 754 684 26950 27000 757 686

$21000 $23000 $25000 $27000

$21000 $21050 $ 491 $ 446 21050 21100 494 448 21100 21150 496 450 21150 21200 498 452 21200 21250 500 454 21250 21300 503 456 21300 21350 505 458 21350 21400 507 460 21400 21450 509 462 21450 21500 512 464 21500 21550 514 466 21550 21600 516 468 21600 21650 518 470 21650 21700 520 472 21700 21750 523 474 21750 21800 525 476 21800 21850 527 478 21850 21900 529 480 21900 21950 532 482 21950 22000 534 484

$23000 $23050 $ 581 $ 526 23050 23100 583 528 23100 23150 585 530 23150 23200 587 532 23200 23250 590 534 23250 23300 592 536 23300 23350 594 538 23350 23400 596 540 23400 23450 598 542 23450 23500 601 544 23500 23550 603 547 23550 23600 605 549 23600 23650 607 551 23650 23700 610 553 23700 23750 612 555 23750 23800 614 557 23800 23850 616 559 23850 23900 619 561 23900 23950 621 563 23950 24000 623 565

$25000 $25050 $ 670 $ 607 25050 25100 672 609 25100 25150 674 611 25150 25200 676 613 25200 25250 679 615 25250 25300 681 617 25300 25350 683 619 25350 25400 685 621 25400 25450 688 623 25450 25500 690 625 25500 25550 692 627 25550 25600 694 629 25600 25650 697 631 25650 25700 699 633 25700 25750 701 635 25750 25800 703 637 25800 25850 705 639 25850 25900 708 641 25900 25950 710 643 25950 26000 712 645

$27000 $27050 $ 759 $ 688 27050 27100 761 690 27100 27150 763 692 27150 27200 766 694 27200 27250 768 696 27250 27300 770 698 27300 27350 772 700 27350 27400 775 702 27400 27450 777 704 27450 27500 779 706 27500 27550 781 708 27550 27600 783 710 27600 27650 786 712 27650 27700 788 714 27700 27750 790 716 27750 27800 792 718 27800 27850 795 720 27850 27900 797 722 27900 27950 799 724 27950 28000 801 726

OHIO TAX TABLES FOR 1998 ONLY 24

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$28000 $31000 $34000 $37000

$28000 $28050 $ 803 $ 728 $31000 $31050 $ 937 $ 850 $34000 $34050 $ 1071 $ 971 $37000 $37050 $ 1205 $ 1092 28050 28100 806 730 31050 31100 939 852 34050 34100 1073 973 37050 37100 1207 1094 28100 28150 808 732 31100 31150 942 854 34100 34150 1075 975 37100 37150 1209 1096 28150 28200 810 734 31150 31200 944 856 34150 34200 1078 977 37150 37200 1211 1098 28200 28250 812 736 31200 31250 946 858 34200 34250 1080 979 37200 37250 1214 1100 28250 28300 815 738 31250 31300 948 860 34250 34300 1082 981 37250 37300 1216 1102 28300 28350 817 740 31300 31350 951 862 34300 34350 1084 983 37300 37350 1218 1104 28350 28400 819 742 31350 31400 953 864 34350 34400 1086 985 37350 37400 1220 1106 28400 28450 821 744 31400 31450 955 866 34400 34450 1089 987 37400 37450 1222 1108 28450 28500 824 746 31450 31500 957 868 34450 34500 1091 989 37450 37500 1225 1110 28500 28550 826 749 31500 31550 959 870 34500 34550 1093 991 37500 37550 1227 1112 28550 28600 828 751 31550 31600 962 872 34550 34600 1095 993 37550 37600 1229 1114 28600 28650 830 753 31600 31650 964 874 34600 34650 1098 995 37600 37650 1231 1116 28650 28700 832 755 31650 31700 966 876 34650 34700 1100 997 37650 37700 1234 1118 28700 28750 835 757 31700 31750 968 878 34700 34750 1102 999 37700 37750 1236 1120 28750 28800 837 759 31750 31800 971 880 34750 34800 1104 1001 37750 37800 1238 1122 28800 28850 839 761 31800 31850 973 882 34800 34850 1107 1003 37800 37850 1240 1124 28850 28900 841 763 31850 31900 975 884 34850 34900 1109 1005 37850 37900 1242 1126 28900 28950 844 765 31900 31950 977 886 34900 34950 1111 1007 37900 37950 1245 1128 28950 29000 846 767 31950 32000 980 888 34950 35000 1113 1009 37950 38000 1247 1130

$29000 $32000 $35000 $38000

$29000 $29050 $ 848 $ 769 $32000 $32050 $ 982 $ 890 $35000 $35050 $ 1115 $ 1011 $38000 $38050 $ 1249 $ 1132 29050 29100 850 771 32050 32100 984 892 35050 35100 1118 1013 38050 38100 1251 1134 29100 29150 853 773 32100 32150 986 894 35100 35150 1120 1015 38100 38150 1254 1136 29150 29200 855 775 32150 32200 988 896 35150 35200 1122 1017 38150 38200 1256 1138 29200 29250 857 777 32200 32250 991 898 35200 35250 1124 1019 38200 38250 1258 1140 29250 29300 859 779 32250 32300 993 900 35250 35300 1127 1021 38250 38300 1260 1142 29300 29350 861 781 32300 32350 995 902 35300 35350 1129 1023 38300 38350 1263 1144 29350 29400 864 783 32350 32400 997 904 35350 35400 1131 1025 38350 38400 1265 1146 29400 29450 866 785 32400 32450 1000 906 35400 35450 1133 1027 38400 38450 1267 1148 29450 29500 868 787 32450 32500 1002 908 35450 35500 1136 1029 38450 38500 1269 1150 29500 29550 870 789 32500 32550 1004 910 35500 35550 1138 1031 38500 38550 1271 1153 29550 29600 873 791 32550 32600 1006 912 35550 35600 1140 1033 38550 38600 1274 1155 29600 29650 875 793 32600 32650 1008 914 35600 35650 1142 1035 38600 38650 1276 1157 29650 29700 877 795 32650 32700 1011 916 35650 35700 1144 1037 38650 38700 1278 1159 29700 29750 879 797 32700 32750 1013 918 35700 35750 1147 1039 38700 38750 1280 1161 29750 29800 881 799 32750 32800 1015 920 35750 35800 1149 1041 38750 38800 1283 1163 29800 29850 884 801 32800 32850 1017 922 35800 35850 1151 1043 38800 38850 1285 1165 29850 29900 886 803 32850 32900 1020 924 35850 35900 1153 1045 38850 38900 1287 1167 29900 29950 888 805 32900 32950 1022 926 35900 35950 1156 1047 38900 38950 1289 1169 29950 30000 890 807 32950 33000 1024 928 35950 36000 1158 1049 38950 39000 1292 1171

$30000 $33000 $36000 $39000

$30000 $30050 $ 893 $ 809 $33000 $33050 $ 1026 $ 930 $36000 $36050 $ 1160 $ 1052 $39000 $39050 $ 1294 $ 1173 30050 30100 895 811 33050 33100 1029 932 36050 36100 1162 1054 39050 39100 1296 1175 30100 30150 897 813 33100 33150 1031 934 36100 36150 1164 1056 39100 39150 1298 1177 30150 30200 899 815 33150 33200 1033 936 36150 36200 1167 1058 39150 39200 1300 1179 30200 30250 902 817 33200 33250 1035 938 36200 36250 1169 1060 39200 39250 1303 1181 30250 30300 904 819 33250 33300 1037 940 36250 36300 1171 1062 39250 39300 1305 1183 30300 30350 906 821 33300 33350 1040 942 36300 36350 1173 1064 39300 39350 1307 1185 30350 30400 908 823 33350 33400 1042 944 36350 36400 1176 1066 39350 39400 1309 1187 30400 30450 910 825 33400 33450 1044 946 36400 36450 1178 1068 39400 39450 1312 1189 30450 30500 913 827 33450 33500 1046 948 36450 36500 1180 1070 39450 39500 1314 1191 30500 30550 915 829 33500 33550 1049 951 36500 36550 1182 1072 39500 39550 1316 1193 30550 30600 917 831 33550 33600 1051 953 36550 36600 1185 1074 39550 39600 1318 1195 30600 30650 919 833 33600 33650 1053 955 36600 36650 1187 1076 39600 39650 1320 1197 30650 30700 922 835 33650 33700 1055 957 36650 36700 1189 1078 39650 39700 1323 1199 30700 30750 924 837 33700 33750 1058 959 36700 36750 1191 1080 39700 39750 1325 1201 30750 30800 926 839 33750 33800 1060 961 36750 36800 1193 1082 39750 39800 1327 1203 30800 30850 928 841 33800 33850 1062 963 36800 36850 1196 1084 39800 39850 1329 1205 30850 30900 930 843 33850 33900 1064 965 36850 36900 1198 1086 39850 39900 1332 1207 30900 30950 933 845 33900 33950 1066 967 36900 36950 1200 1088 39900 39950 1334 1209 30950 31000 935 847 33950 34000 1069 969 36950 37000 1202 1090 39950 40000 1336 1211

OHIO TAX TABLES FOR 1998 ONLY 25

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$40000 $42000 $44000 $46000

$40000 $40050 $ 1339 $ 1213 $42000 $42050 $ 1443 $ 1308 $44000 $44050 $ 1547 $ 1402 $46000 $46050 $ 1651 $ 1496 40050 40100 1341 1216 42050 42100 1445 1310 44050 44100 1549 1404 46050 46100 1653 1499 40100 40150 1344 1218 42100 42150 1448 1312 44100 44150 1552 1407 46100 46150 1656 1501 40150 40200 1346 1220 42150 42200 1450 1315 44150 44200 1554 1409 46150 46200 1658 1503 40200 40250 1349 1223 42200 42250 1453 1317 44200 44250 1557 1411 46200 46250 1661 1506 40250 40300 1352 1225 42250 42300 1456 1319 44250 44300 1560 1414 46250 46300 1664 1508 40300 40350 1354 1227 42300 42350 1458 1322 44300 44350 1562 1416 46300 46350 1666 1510 40350 40400 1357 1230 42350 42400 1461 1324 44350 44400 1565 1418 46350 46400 1669 1513 40400 40450 1359 1232 42400 42450 1463 1326 44400 44450 1567 1421 46400 46450 1671 1515 40450 40500 1362 1234 42450 42500 1466 1329 44450 44500 1570 1423 46450 46500 1674 1517 40500 40550 1365 1237 42500 42550 1469 1331 44500 44550 1573 1425 46500 46550 1677 1520 40550 40600 1367 1239 42550 42600 1471 1334 44550 44600 1575 1428 46550 46600 1679 1522 40600 40650 1370 1242 42600 42650 1474 1336 44600 44650 1578 1430 46600 46650 1682 1524 40650 40700 1372 1244 42650 42700 1476 1338 44650 44700 1580 1433 46650 46700 1684 1527 40700 40750 1375 1246 42700 42750 1479 1341 44700 44750 1583 1435 46700 46750 1687 1529 40750 40800 1378 1249 42750 42800 1482 1343 44750 44800 1586 1437 46750 46800 1690 1532 40800 40850 1380 1251 42800 42850 1484 1345 44800 44850 1588 1440 46800 46850 1692 1534 40850 40900 1383 1253 42850 42900 1487 1348 44850 44900 1591 1442 46850 46900 1695 1536 40900 40950 1385 1256 42900 42950 1489 1350 44900 44950 1593 1444 46900 46950 1697 1539 40950 41000 1388 1258 42950 43000 1492 1352 44950 45000 1596 1447 46950 47000 1700 1541

$41000 $43000 $45000 $47000

$41000 $41050 $ 1391 $ 1260 $43000 $43050 $ 1495 $ 1355 $45000 $45050 $ 1599 $ 1449 $47000 $47050 $ 1703 $ 1543 41050 41100 1393 1263 43050 43100 1497 1357 45050 45100 1601 1451 47050 47100 1705 1546 41100 41150 1396 1265 43100 43150 1500 1359 45100 45150 1604 1454 47100 47150 1708 1548 41150 41200 1398 1268 43150 43200 1502 1362 45150 45200 1606 1456 47150 47200 1710 1550 41200 41250 1401 1270 43200 43250 1505 1364 45200 45250 1609 1458 47200 47250 1713 1553 41250 41300 1404 1272 43250 43300 1508 1367 45250 45300 1612 1461 47250 47300 1716 1555 41300 41350 1406 1275 43300 43350 1510 1369 45300 45350 1614 1463 47300 47350 1718 1557 41350 41400 1409 1277 43350 43400 1513 1371 45350 45400 1617 1466 47350 47400 1721 1560 41400 41450 1411 1279 43400 43450 1515 1374 45400 45450 1619 1468 47400 47450 1723 1562 41450 41500 1414 1282 43450 43500 1518 1376 45450 45500 1622 1470 47450 47500 1726 1565 41500 41550 1417 1284 43500 43550 1521 1379 45500 45550 1625 1473 47500 47550 1729 1567 41550 41600 1419 1286 43550 43600 1523 1381 45550 45600 1627 1475 47550 47600 1731 1569 41600 41650 1422 1289 43600 43650 1526 1383 45600 45650 1630 1477 47600 47650 1734 1572 41650 41700 1424 1291 43650 43700 1528 1385 45650 45700 1632 1480 47650 47700 1736 1574 41700 41750 1427 1293 43700 43750 1531 1388 45700 45750 1635 1482 47700 47750 1739 1576 41750 41800 1430 1296 43750 43800 1534 1390 45750 45800 1638 1484 47750 47800 1742 1579 41800 41850 1432 1298 43800 43850 1536 1392 45800 45850 1640 1487 47800 47850 1744 1581 41850 41900 1435 1301 43850 43900 1539 1395 45850 45900 1643 1489 47850 47900 1747 1583 41900 41950 1437 1303 43900 43950 1541 1397 45900 45950 1645 1491 47900 47950 1749 1586 41950 42000 1440 1305 43950 44000 1544 1400 45950 46000 1648 1494 47950 48000 1752 1588

OHIO TAX TABLES FOR 1998 ONLY 26

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$48000 $51000 $54000 $57000

$48000 $48050 $ 1755 $ 1590 $51000 $51050 $ 1911 $ 1732 $54000 $54050 $ 2067 $ 1873 $57000 $57050 $ 2223 $ 2015 48050 48100 1757 1593 51050 51100 1913 1734 54050 54100 2069 1876 57050 57100 2225 2017 48100 48150 1760 1595 51100 51150 1916 1737 54100 54150 2072 1878 57100 57150 2228 2020 48150 48200 1762 1598 51150 51200 1918 1739 54150 54200 2074 1880 57150 57200 2230 2022 48200 48250 1765 1600 51200 51250 1921 1741 54200 54250 2077 1883 57200 57250 2233 2024 48250 48300 1768 1602 51250 51300 1924 1744 54250 54300 2080 1885 57250 57300 2236 2027 48300 48350 1770 1605 51300 51350 1926 1746 54300 54350 2082 1888 57300 57350 2238 2029 48350 48400 1773 1607 51350 51400 1929 1748 54350 54400 2085 1890 57350 57400 2241 2031 48400 48450 1775 1609 51400 51450 1931 1751 54400 54450 2087 1892 57400 57450 2243 2034 48450 48500 1778 1612 51450 51500 1934 1753 54450 54500 2090 1895 57450 57500 2246 2036 48500 48550 1781 1614 51500 51550 1937 1756 54500 54550 2093 1897 57500 57550 2249 2038 48550 48600 1783 1616 51550 51600 1939 1758 54550 54600 2095 1899 57550 57600 2251 2041 48600 48650 1786 1619 51600 51650 1942 1760 54600 54650 2098 1902 57600 57650 2254 2043 48650 48700 1788 1621 51650 51700 1944 1763 54650 54700 2100 1904 57650 57700 2256 2045 48700 48750 1791 1623 51700 51750 1947 1765 54700 54750 2103 1906 57700 57750 2259 2048 48750 48800 1794 1626 51750 51800 1950 1767 54750 54800 2106 1909 57750 57800 2262 2050 48800 48850 1796 1628 51800 51850 1952 1770 54800 54850 2108 1911 57800 57850 2264 2053 48850 48900 1799 1631 51850 51900 1955 1772 54850 54900 2111 1913 57850 57900 2267 2055 48900 48950 1801 1633 51900 51950 1957 1774 54900 54950 2113 1916 57900 57950 2269 2057 48950 49000 1804 1635 51950 52000 1960 1777 54950 55000 2116 1918 57950 58000 2272 2060

$49000 $52000 $55000 $58000

$49000 $49050 $ 1807 $ 1638 $52000 $52050 $ 1963 $ 1779 $55000 $55050 $ 2119 $ 1921 $58000 $58050 $ 2275 $ 2062 49050 49100 1809 1640 52050 52100 1965 1781 55050 55100 2121 1923 58050 58100 2277 2064 49100 49150 1812 1642 52100 52150 1968 1784 55100 55150 2124 1925 58100 58150 2280 2067 49150 49200 1814 1645 52150 52200 1970 1786 55150 55200 2126 1928 58150 58200 2282 2069 49200 49250 1817 1647 52200 52250 1973 1789 55200 55250 2129 1930 58200 58250 2285 2071 49250 49300 1820 1649 52250 52300 1976 1791 55250 55300 2132 1932 58250 58300 2288 2074 49300 49350 1822 1652 52300 52350 1978 1793 55300 55350 2134 1935 58300 58350 2290 2076 49350 49400 1825 1654 52350 52400 1981 1796 55350 55400 2137 1937 58350 58400 2293 2078 49400 49450 1827 1656 52400 52450 1983 1798 55400 55450 2139 1939 58400 58450 2295 2081 49450 49500 1830 1659 52450 52500 1986 1800 55450 55500 2142 1942 58450 58500 2298 2083 49500 49550 1833 1661 52500 52550 1989 1803 55500 55550 2145 1944 58500 58550 2301 2086 49550 49600 1835 1664 52550 52600 1991 1805 55550 55600 2147 1946 58550 58600 2303 2088 49600 49650 1838 1666 52600 52650 1994 1807 55600 55650 2150 1949 58600 58650 2306 2090 49650 49700 1840 1668 52650 52700 1996 1810 55650 55700 2152 1951 58650 58700 2308 2093 49700 49750 1843 1671 52700 52750 1999 1812 55700 55750 2155 1954 58700 58750 2311 2095 49750 49800 1846 1673 52750 52800 2002 1814 55750 55800 2158 1956 58750 58800 2314 2097 49800 49850 1848 1675 52800 52850 2004 1817 55800 55850 2160 1958 58800 58850 2316 2100 49850 49900 1851 1678 52850 52900 2007 1819 55850 55900 2163 1961 58850 58900 2319 2102 49900 49950 1853 1680 52900 52950 2009 1822 55900 55950 2165 1963 58900 58950 2321 2104 49950 50000 1856 1682 52950 53000 2012 1824 55950 56000 2168 1965 58950 59000 2324 2107

$50000 $53000 $56000 $59000

$50000 $50050 $ 1859 $ 1685 $53000 $53050 $ 2015 $ 1826 $56000 $56050 $ 2171 $ 1968 $59000 $59050 $ 2327 $ 2109 50050 50100 1861 1687 53050 53100 2017 1829 56050 56100 2173 1970 59050 59100 2329 2111 50100 50150 1864 1689 53100 53150 2020 1831 56100 56150 2176 1972 59100 59150 2332 2114 50150 50200 1866 1692 53150 53200 2022 1833 56150 56200 2178 1975 59150 59200 2334 2116 50200 50250 1869 1694 53200 53250 2025 1836 56200 56250 2181 1977 59200 59250 2337 2119 50250 50300 1872 1697 53250 53300 2028 1838 56250 56300 2184 1979 59250 59300 2340 2121 50300 50350 1874 1699 53300 53350 2030 1840 56300 56350 2186 1982 59300 59350 2342 2123 50350 50400 1877 1701 53350 53400 2033 1843 56350 56400 2189 1984 59350 59400 2345 2126 50400 50450 1879 1704 53400 53450 2035 1845 56400 56450 2191 1987 59400 59450 2347 2128 50450 50500 1882 1706 53450 53500 2038 1847 56450 56500 2194 1989 59450 59500 2350 2130 50500 50550 1885 1708 53500 53550 2041 1850 56500 56550 2197 1991 59500 59550 2353 2133 50550 50600 1887 1711 53550 53600 2043 1852 56550 56600 2199 1994 59550 59600 2355 2135 50600 50650 1890 1713 53600 53650 2046 1855 56600 56650 2202 1996 59600 59650 2358 2137 50650 50700 1892 1715 53650 53700 2048 1857 56650 56700 2204 1998 59650 59700 2360 2140 50700 50750 1895 1718 53700 53750 2051 1859 56700 56750 2207 2001 59700 59750 2363 2142 50750 50800 1898 1720 53750 53800 2054 1862 56750 56800 2210 2003 59750 59800 2366 2144 50800 50850 1900 1722 53800 53850 2056 1864 56800 56850 2212 2005 59800 59850 2368 2147 50850 50900 1903 1725 53850 53900 2059 1866 56850 56900 2215 2008 59850 59900 2371 2149 50900 50950 1905 1727 53900 53950 2061 1869 56900 56950 2217 2010 59900 59950 2373 2152 50950 51000 1908 1730 53950 54000 2064 1871 56950 57000 2220 2012 59950 60000 2376 2154

OHIO TAX TABLES FOR 1998 ONLY 27

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$60000 $62000 $64000 $66000

$60000 $60050 $ 2379 $ 2156 $62000 $62050 $ 2483 $ 2251 $64000 $64050 $ 2587 $ 2345 $66000 $66050 $ 2691 $ 2439 60050 60100 2381 2159 62050 62100 2485 2253 64050 64100 2589 2347 66050 66100 2693 2442 60100 60150 2384 2161 62100 62150 2488 2255 64100 64150 2592 2350 66100 66150 2696 2444 60150 60200 2387 2163 62150 62200 2491 2258 64150 64200 2595 2352 66150 66200 2699 2446 60200 60250 2389 2166 62200 62250 2493 2260 64200 64250 2597 2354 66200 66250 2701 2449 60250 60300 2392 2168 62250 62300 2496 2262 64250 64300 2600 2357 66250 66300 2704 2451 60300 60350 2394 2170 62300 62350 2498 2265 64300 64350 2602 2359 66300 66350 2706 2453 60350 60400 2397 2173 62350 62400 2501 2267 64350 64400 2605 2361 66350 66400 2709 2456 60400 60450 2400 2175 62400 62450 2504 2269 64400 64450 2608 2364 66400 66450 2712 2458 60450 60500 2402 2177 62450 62500 2506 2272 64450 64500 2610 2366 66450 66500 2714 2460 60500 60550 2405 2180 62500 62550 2509 2274 64500 64550 2613 2368 66500 66550 2717 2463 60550 60600 2407 2182 62550 62600 2511 2277 64550 64600 2615 2371 66550 66600 2719 2465 60600 60650 2410 2185 62600 62650 2514 2279 64600 64650 2618 2373 66600 66650 2722 2467 60650 60700 2413 2187 62650 62700 2517 2281 64650 64700 2621 2376 66650 66700 2725 2470 60700 60750 2415 2189 62700 62750 2519 2284 64700 64750 2623 2378 66700 66750 2727 2472 60750 60800 2418 2192 62750 62800 2522 2286 64750 64800 2626 2380 66750 66800 2730 2475 60800 60850 2420 2194 62800 62850 2524 2288 64800 64850 2628 2383 66800 66850 2732 2477 60850 60900 2423 2196 62850 62900 2527 2291 64850 64900 2631 2385 66850 66900 2735 2479 60900 60950 2426 2199 62900 62950 2530 2293 64900 64950 2634 2387 66900 66950 2738 2482 60950 61000 2428 2201 62950 63000 2532 2295 64950 65000 2636 2390 66950 67000 2740 2484

$61000 $63000 $65000 $67000

$61000 $61050 $ 2431 $ 2203 $63000 $63050 $ 2535 $ 2298 $65000 $65050 $ 2639 $ 2392 $67000 $67050 $ 2743 $ 2486 61050 61100 2433 2206 63050 63100 2537 2300 65050 65100 2641 2394 67050 67100 2745 2489 61100 61150 2436 2208 63100 63150 2540 2302 65100 65150 2644 2397 67100 67150 2748 2491 61150 61200 2439 2211 63150 63200 2543 2305 65150 65200 2647 2399 67150 67200 2751 2493 61200 61250 2441 2213 63200 63250 2545 2307 65200 65250 2649 2401 67200 67250 2753 2496 61250 61300 2444 2215 63250 63300 2548 2310 65250 65300 2652 2404 67250 67300 2756 2498 61300 61350 2446 2218 63300 63350 2550 2312 65300 65350 2654 2406 67300 67350 2758 2500 61350 61400 2449 2220 63350 63400 2553 2314 65350 65400 2657 2409 67350 67400 2761 2503 61400 61450 2452 2222 63400 63450 2556 2317 65400 65450 2660 2411 67400 67450 2764 2505 61450 61500 2454 2225 63450 63500 2558 2319 65450 65500 2662 2413 67450 67500 2766 2508 61500 61550 2457 2227 63500 63550 2561 2321 65500 65550 2665 2416 67500 67550 2769 2510 61550 61600 2459 2229 63550 63600 2563 2324 65550 65600 2667 2418 67550 67600 2771 2512 61600 61650 2462 2232 63600 63650 2566 2326 65600 65650 2670 2420 67600 67650 2774 2515 61650 61700 2465 2234 63650 63700 2569 2328 65650 65700 2673 2423 67650 67700 2777 2517 61700 61750 2467 2236 63700 63750 2571 2331 65700 65750 2675 2425 67700 67750 2779 2519 61750 61800 2470 2239 63750 63800 2574 2333 65750 65800 2678 2427 67750 67800 2782 2522 61800 61850 2472 2241 63800 63850 2576 2335 65800 65850 2680 2430 67800 67850 2784 2524 61850 61900 2475 2244 63850 63900 2579 2338 65850 65900 2683 2432 67850 67900 2787 2526 61900 61950 2478 2246 63900 63950 2582 2340 65900 65950 2686 2434 67900 67950 2790 2529 61950 62000 2480 2248 63950 64000 2584 2343 65950 66000 2688 2437 67950 68000 2792 2531

OHIO TAX TABLES FOR 1998 ONLY 28

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$68000 $71000 $74000 $77000

$68000 $68050 $ 2795 $ 2533 $71000 $71050 $ 2951 $ 2675 $74000 $74050 $ 3107 $ 2816 $77000 $77050 $ 3263 $ 2958 68050 68100 2797 2536 71050 71100 2953 2677 74050 74100 3109 2819 77050 77100 3265 2960 68100 68150 2800 2538 71100 71150 2956 2680 74100 74150 3112 2821 77100 77150 3268 2963 68150 68200 2803 2541 71150 71200 2959 2682 74150 74200 3115 2823 77150 77200 3271 2965 68200 68250 2805 2543 71200 71250 2961 2684 74200 74250 3117 2826 77200 77250 3273 2967 68250 68300 2808 2545 71250 71300 2964 2687 74250 74300 3120 2828 77250 77300 3276 2970 68300 68350 2810 2548 71300 71350 2966 2689 74300 74350 3122 2831 77300 77350 3278 2972 68350 68400 2813 2550 71350 71400 2969 2691 74350 74400 3125 2833 77350 77400 3281 2974 68400 68450 2816 2552 71400 71450 2972 2694 74400 74450 3128 2835 77400 77450 3284 2977 68450 68500 2818 2555 71450 71500 2974 2696 74450 74500 3130 2838 77450 77500 3286 2979 68500 68550 2821 2557 71500 71550 2977 2699 74500 74550 3133 2840 77500 77550 3289 2981 68550 68600 2823 2559 71550 71600 2979 2701 74550 74600 3135 2842 77550 77600 3291 2984 68600 68650 2826 2562 71600 71650 2982 2703 74600 74650 3138 2845 77600 77650 3294 2986 68650 68700 2829 2564 71650 71700 2985 2706 74650 74700 3141 2847 77650 77700 3297 2988 68700 68750 2831 2566 71700 71750 2987 2708 74700 74750 3143 2849 77700 77750 3299 2991 68750 68800 2834 2569 71750 71800 2990 2710 74750 74800 3146 2852 77750 77800 3302 2993 68800 68850 2836 2571 71800 71850 2992 2713 74800 74850 3148 2854 77800 77850 3304 2996 68850 68900 2839 2574 71850 71900 2995 2715 74850 74900 3151 2856 77850 77900 3307 2998 68900 68950 2842 2576 71900 71950 2998 2717 74900 74950 3154 2859 77900 77950 3310 3000 68950 69000 2844 2578 71950 72000 3000 2720 74950 75000 3156 2861 77950 78000 3312 3003

$69000 $72000 $75000 $78000

$69000 $69050 $ 2847 $ 2581 $72000 $72050 $ 3003 $ 2722 $75000 $75050 $ 3159 $ 2864 $78000 $78050 $ 3315 $ 3005 69050 69100 2849 2583 72050 72100 3005 2724 75050 75100 3161 2866 78050 78100 3317 3007 69100 69150 2852 2585 72100 72150 3008 2727 75100 75150 3164 2868 78100 78150 3320 3010 69150 69200 2855 2588 72150 72200 3011 2729 75150 75200 3167 2871 78150 78200 3323 3012 69200 69250 2857 2590 72200 72250 3013 2732 75200 75250 3169 2873 78200 78250 3325 3014 69250 69300 2860 2592 72250 72300 3016 2734 75250 75300 3172 2875 78250 78300 3328 3017 69300 69350 2862 2595 72300 72350 3018 2736 75300 75350 3174 2878 78300 78350 3330 3019 69350 69400 2865 2597 72350 72400 3021 2739 75350 75400 3177 2880 78350 78400 3333 3021 69400 69450 2868 2599 72400 72450 3024 2741 75400 75450 3180 2882 78400 78450 3336 3024 69450 69500 2870 2602 72450 72500 3026 2743 75450 75500 3182 2885 78450 78500 3338 3026 69500 69550 2873 2604 72500 72550 3029 2746 75500 75550 3185 2887 78500 78550 3341 3029 69550 69600 2875 2607 72550 72600 3031 2748 75550 75600 3187 2889 78550 78600 3343 3031 69600 69650 2878 2609 72600 72650 3034 2750 75600 75650 3190 2892 78600 78650 3346 3033 69650 69700 2881 2611 72650 72700 3037 2753 75650 75700 3193 2894 78650 78700 3349 3036 69700 69750 2883 2614 72700 72750 3039 2755 75700 75750 3195 2897 78700 78750 3351 3038 69750 69800 2886 2616 72750 72800 3042 2757 75750 75800 3198 2899 78750 78800 3354 3040 69800 69850 2888 2618 72800 72850 3044 2760 75800 75850 3200 2901 78800 78850 3356 3043 69850 69900 2891 2621 72850 72900 3047 2762 75850 75900 3203 2904 78850 78900 3359 3045 69900 69950 2894 2623 72900 72950 3050 2765 75900 75950 3206 2906 78900 78950 3362 3047 69950 70000 2896 2625 72950 73000 3052 2767 75950 76000 3208 2908 78950 79000 3364 3050

$70000 $73000 $76000 $79000

$70000 $70050 $ 2899 $ 2628 $73000 $73050 $ 3055 $ 2769 $76000 $76050 $ 3211 $ 2911 $79000 $79050 $ 3367 $ 3052 70050 70100 2901 2630 73050 73100 3057 2772 76050 76100 3213 2913 79050 79100 3369 3054 70100 70150 2904 2632 73100 73150 3060 2774 76100 76150 3216 2915 79100 79150 3372 3057 70150 70200 2907 2635 73150 73200 3063 2776 76150 76200 3219 2918 79150 79200 3375 3059 70200 70250 2909 2637 73200 73250 3065 2779 76200 76250 3221 2920 79200 79250 3377 3062 70250 70300 2912 2640 73250 73300 3068 2781 76250 76300 3224 2922 79250 79300 3380 3064 70300 70350 2914 2642 73300 73350 3070 2783 76300 76350 3226 2925 79300 79350 3382 3066 70350 70400 2917 2644 73350 73400 3073 2786 76350 76400 3229 2927 79350 79400 3385 3069 70400 70450 2920 2647 73400 73450 3076 2788 76400 76450 3232 2930 79400 79450 3388 3071 70450 70500 2922 2649 73450 73500 3078 2790 76450 76500 3234 2932 79450 79500 3390 3073 70500 70550 2925 2651 73500 73550 3081 2793 76500 76550 3237 2934 79500 79550 3393 3076 70550 70600 2927 2654 73550 73600 3083 2795 76550 76600 3239 2937 79550 79600 3395 3078 70600 70650 2930 2656 73600 73650 3086 2798 76600 76650 3242 2939 79600 79650 3398 3080 70650 70700 2933 2658 73650 73700 3089 2800 76650 76700 3245 2941 79650 79700 3401 3083 70700 70750 2935 2661 73700 73750 3091 2802 76700 76750 3247 2944 79700 79750 3403 3085 70750 70800 2938 2663 73750 73800 3094 2805 76750 76800 3250 2946 79750 79800 3406 3087 70800 70850 2940 2665 73800 73850 3096 2807 76800 76850 3252 2948 79800 79850 3408 3090 70850 70900 2943 2668 73850 73900 3099 2809 76850 76900 3255 2951 79850 79900 3411 3092 70900 70950 2946 2670 73900 73950 3102 2812 76900 76950 3258 2953 79900 79950 3414 3095 70950 71000 2948 2673 73950 74000 3104 2814 76950 77000 3260 2955 79950 80000 3416 3097

OHIO TAX TABLES FOR 1998 ONLY 29

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$80000 $82000 $84000 $86000

$80000 $80050 $ 3419 $ 3099 $82000 $82050 $ 3538 $ 3207 $84000 $84050 $ 3657 $ 3315 $86000 $86050 $ 3776 $ 3423 80050 80100 3422 3102 82050 82100 3541 3210 84050 84100 3660 3318 86050 86100 3779 3425 80100 80150 3425 3105 82100 82150 3544 3213 84100 84150 3663 3320 86100 86150 3782 3428 80150 80200 3428 3108 82150 82200 3547 3215 84150 84200 3666 3323 86150 86200 3785 3431 80200 80250 3431 3110 82200 82250 3550 3218 84200 84250 3669 3326 86200 86250 3788 3434 80250 80300 3434 3113 82250 82300 3553 3221 84250 84300 3672 3328 86250 86300 3791 3436 80300 80350 3437 3116 82300 82350 3556 3223 84300 84350 3675 3331 86300 86350 3793 3439 80350 80400 3440 3118 82350 82400 3559 3226 84350 84400 3678 3334 86350 86400 3796 3442 80400 80450 3443 3121 82400 82450 3562 3229 84400 84450 3681 3337 86400 86450 3799 3444 80450 80500 3446 3124 82450 82500 3565 3231 84450 84500 3684 3339 86450 86500 3802 3447 80500 80550 3449 3126 82500 82550 3568 3234 84500 84550 3687 3342 86500 86550 3805 3450 80550 80600 3452 3129 82550 82600 3571 3237 84550 84600 3689 3345 86550 86600 3808 3452 80600 80650 3455 3132 82600 82650 3574 3240 84600 84650 3692 3347 86600 86650 3811 3455 80650 80700 3458 3134 82650 82700 3577 3242 84650 84700 3695 3350 86650 86700 3814 3458 80700 80750 3461 3137 82700 82750 3580 3245 84700 84750 3698 3353 86700 86750 3817 3460 80750 80800 3464 3140 82750 82800 3583 3248 84750 84800 3701 3355 86750 86800 3820 3463 80800 80850 3467 3143 82800 82850 3585 3250 84800 84850 3704 3358 86800 86850 3823 3466 80850 80900 3470 3145 82850 82900 3588 3253 84850 84900 3707 3361 86850 86900 3826 3469 80900 80950 3473 3148 82900 82950 3591 3256 84900 84950 3710 3363 86900 86950 3829 3471 80950 81000 3476 3151 82950 83000 3594 3258 84950 85000 3713 3366 86950 87000 3832 3474

$81000 $83000 $85000 $87000

$81000 $81050 $ 3479 $ 3153 $83000 $83050 $ 3597 $ 3261 $85000 $85050 $ 3716 $ 3369 $87000 $87050 $ 3835 $ 3477 81050 81100 3481 3156 83050 83100 3600 3264 85050 85100 3719 3372 87050 87100 3838 3479 81100 81150 3484 3159 83100 83150 3603 3266 85100 85150 3722 3374 87100 87150 3841 3482 81150 81200 3487 3161 83150 83200 3606 3269 85150 85200 3725 3377 87150 87200 3844 3485 81200 81250 3490 3164 83200 83250 3609 3272 85200 85250 3728 3380 87200 87250 3847 3487 81250 81300 3493 3167 83250 83300 3612 3275 85250 85300 3731 3382 87250 87300 3850 3490 81300 81350 3496 3169 83300 83350 3615 3277 85300 85350 3734 3385 87300 87350 3853 3493 81350 81400 3499 3172 83350 83400 3618 3280 85350 85400 3737 3388 87350 87400 3856 3495 81400 81450 3502 3175 83400 83450 3621 3283 85400 85450 3740 3390 87400 87450 3859 3498 81450 81500 3505 3178 83450 83500 3624 3285 85450 85500 3743 3393 87450 87500 3862 3501 81500 81550 3508 3180 83500 83550 3627 3288 85500 85550 3746 3396 87500 87550 3865 3504 81550 81600 3511 3183 83550 83600 3630 3291 85550 85600 3749 3398 87550 87600 3868 3506 81600 81650 3514 3186 83600 83650 3633 3293 85600 85650 3752 3401 87600 87650 3871 3509 81650 81700 3517 3188 83650 83700 3636 3296 85650 85700 3755 3404 87650 87700 3874 3512 81700 81750 3520 3191 83700 83750 3639 3299 85700 85750 3758 3407 87700 87750 3877 3514 81750 81800 3523 3194 83750 83800 3642 3301 85750 85800 3761 3409 87750 87800 3880 3517 81800 81850 3526 3196 83800 83850 3645 3304 85800 85850 3764 3412 87800 87850 3883 3520 81850 81900 3529 3199 83850 83900 3648 3307 85850 85900 3767 3415 87850 87900 3886 3522 81900 81950 3532 3202 83900 83950 3651 3310 85900 85950 3770 3417 87900 87950 3889 3525 81950 82000 3535 3205 83950 84000 3654 3312 85950 86000 3773 3420 87950 88000 3892 3528

OHIO TAX TABLES FOR 1998 ONLY 30

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$88000 $91000 $94000 $97000

$88000 $88050 $ 3895 $ 3530 $91000 $91050 $ 4073 $ 3692 $94000 $94050 $ 4251 $ 3854 $97000 $97050 $ 4429 $ 4015 88050 88100 3897 3533 91050 91100 4076 3695 94050 94100 4254 3856 97050 97100 4432 4018 88100 88150 3900 3536 91100 91150 4079 3698 94100 94150 4257 3859 97100 97150 4435 4021 88150 88200 3903 3539 91150 91200 4082 3700 94150 94200 4260 3862 97150 97200 4438 4023 88200 88250 3906 3541 91200 91250 4085 3703 94200 94250 4263 3865 97200 97250 4441 4026 88250 88300 3909 3544 91250 91300 4088 3706 94250 94300 4266 3867 97250 97300 4444 4029 88300 88350 3912 3547 91300 91350 4091 3708 94300 94350 4269 3870 97300 97350 4447 4032 88350 88400 3915 3549 91350 91400 4094 3711 94350 94400 4272 3873 97350 97400 4450 4034 88400 88450 3918 3552 91400 91450 4097 3714 94400 94450 4275 3875 97400 97450 4453 4037 88450 88500 3921 3555 91450 91500 4100 3716 94450 94500 4278 3878 97450 97500 4456 4040 88500 88550 3924 3557 91500 91550 4103 3719 94500 94550 4281 3881 97500 97550 4459 4042 88550 88600 3927 3560 91550 91600 4106 3722 94550 94600 4284 3883 97550 97600 4462 4045 88600 88650 3930 3563 91600 91650 4108 3724 94600 94650 4287 3886 97600 97650 4465 4048 88650 88700 3933 3566 91650 91700 4111 3727 94650 94700 4290 3889 97650 97700 4468 4050 88700 88750 3936 3568 91700 91750 4114 3730 94700 94750 4293 3891 97700 97750 4471 4053 88750 88800 3939 3571 91750 91800 4117 3733 94750 94800 4296 3894 97750 97800 4474 4056 88800 88850 3942 3574 91800 91850 4120 3735 94800 94850 4299 3897 97800 97850 4477 4059 88850 88900 3945 3576 91850 91900 4123 3738 94850 94900 4302 3900 97850 97900 4480 4061 88900 88950 3948 3579 91900 91950 4126 3741 94900 94950 4305 3902 97900 97950 4483 4064 88950 89000 3951 3582 91950 92000 4129 3743 94950 95000 4308 3905 97950 98000 4486 4067

$89000 $92000 $95000 $98000

$89000 $89050 $ 3954 $ 3584 $92000 $92050 $ 4132 $ 3746 $95000 $95050 $ 4311 $ 3908 $98000 $98050 $ 4489 $ 4069 89050 89100 3957 3587 92050 92100 4135 3749 95050 95100 4314 3910 98050 98100 4492 4072 89100 89150 3960 3590 92100 92150 4138 3751 95100 95150 4316 3913 98100 98150 4495 4075 89150 89200 3963 3592 92150 92200 4141 3754 95150 95200 4319 3916 98150 98200 4498 4077 89200 89250 3966 3595 92200 92250 4144 3757 95200 95250 4322 3918 98200 98250 4501 4080 89250 89300 3969 3598 92250 92300 4147 3759 95250 95300 4325 3921 98250 98300 4504 4083 89300 89350 3972 3601 92300 92350 4150 3762 95300 95350 4328 3924 98300 98350 4507 4085 89350 89400 3975 3603 92350 92400 4153 3765 95350 95400 4331 3927 98350 98400 4510 4088 89400 89450 3978 3606 92400 92450 4156 3768 95400 95450 4334 3929 98400 98450 4513 4091 89450 89500 3981 3609 92450 92500 4159 3770 95450 95500 4337 3932 98450 98500 4516 4094 89500 89550 3984 3611 92500 92550 4162 3773 95500 95550 4340 3935 98500 98550 4519 4096 89550 89600 3987 3614 92550 92600 4165 3776 95550 95600 4343 3937 98550 98600 4522 4099 89600 89650 3990 3617 92600 92650 4168 3778 95600 95650 4346 3940 98600 98650 4524 4102 89650 89700 3993 3619 92650 92700 4171 3781 95650 95700 4349 3943 98650 98700 4527 4104 89700 89750 3996 3622 92700 92750 4174 3784 95700 95750 4352 3945 98700 98750 4530 4107 89750 89800 3999 3625 92750 92800 4177 3786 95750 95800 4355 3948 98750 98800 4533 4110 89800 89850 4001 3627 92800 92850 4180 3789 95800 95850 4358 3951 98800 98850 4536 4112 89850 89900 4004 3630 92850 92900 4183 3792 95850 95900 4361 3953 98850 98900 4539 4115 89900 89950 4007 3633 92900 92950 4186 3794 95900 95950 4364 3956 98900 98950 4542 4118 89950 90000 4010 3636 92950 93000 4189 3797 95950 96000 4367 3959 98950 99000 4545 4120

$90000 $93000 $96000 $99000

$90000 $90050 $ 4013 $ 3638 $93000 $93050 $ 4192 $ 3800 $96000 $96050 $ 4370 $ 3962 $99000 $99050 $ 4548 $ 4123 90050 90100 4016 3641 93050 93100 4195 3803 96050 96100 4373 3964 99050 99100 4551 4126 90100 90150 4019 3644 93100 93150 4198 3805 96100 96150 4376 3967 99100 99150 4554 4129 90150 90200 4022 3646 93150 93200 4201 3808 96150 96200 4379 3970 99150 99200 4557 4131 90200 90250 4025 3649 93200 93250 4204 3811 96200 96250 4382 3972 99200 99250 4560 4134 90250 90300 4028 3652 93250 93300 4207 3813 96250 96300 4385 3975 99250 99300 4563 4137 90300 90350 4031 3654 93300 93350 4210 3816 96300 96350 4388 3978 99300 99350 4566 4139 90350 90400 4034 3657 93350 93400 4212 3819 96350 96400 4391 3980 99350 99400 4569 4142 90400 90450 4037 3660 93400 93450 4215 3821 96400 96450 4394 3983 99400 99450 4572 4145 90450 90500 4040 3662 93450 93500 4218 3824 96450 96500 4397 3986 99450 99500 4575 4147 90500 90550 4043 3665 93500 93550 4221 3827 96500 96550 4400 3988 99500 99550 4578 4150 90550 90600 4046 3668 93550 93600 4224 3830 96550 96600 4403 3991 99550 99600 4581 4153 90600 90650 4049 3671 93600 93650 4227 3832 96600 96650 4406 3994 99600 99650 4584 4155 90650 90700 4052 3673 93650 93700 4230 3835 96650 96700 4409 3997 99650 99700 4587 4158 90700 90750 4055 3676 93700 93750 4233 3838 96700 96750 4412 3999 99700 99750 4590 4161 90750 90800 4058 3679 93750 93800 4236 3840 96750 96800 4415 4002 99750 99800 4593 4164 90800 90850 4061 3681 93800 93850 4239 3843 96800 96850 4418 4005 99800 99850 4596 4166 90850 90900 4064 3684 93850 93900 4242 3846 96850 96900 4420 4007 99850 99900 4599 4169 90900 90950 4067 3687 93900 93950 4245 3848 96900 96950 4423 4010 99900 99950 4602 4172 90950 91000 4070 3689 93950 94000 4248 3851 96950 97000 4426 4013 99950 100000 4605 4174

OHIO TAX TABLES FOR 1998 ONLY 31

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that surplus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax and tax rate before and after reduction The crossed-out part of the table shows the tax and tax rate before reduction The amount shown in the shaded area is the tax and tax rate after reduction

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

1998 IT-1040EZ AND IT-1040 TAX TABLE NO 2

Taxpayers with Ohio taxable income of $100000 or more must use this table

Ohio taxable income (line 5 of Form IT-1040EZ or line 5 of Form IT-1040)

$0mdash 5000 $5000mdash 10000

$10000mdash 15000 $15000mdash 20000 $20000mdash 40000 $40000mdash 80000 $80000mdash 100000

$100000mdash 200000 over 200000

Ohio tax rate before reduction DO NOT USE

743 of Ohio taxable income

$ 3715 plus 1486 of excess over $ 5000

$ 11145 plus 2972 of excess over $ 10000

$ 26065 plus 3715 of excess over $ 15000

$ 44580 plus 4457 of excess over $ 20000

$ 133720 plus 5201 of excess over $ 40000

$ 341760 plus 5943 of excess over $ 80000

$ 460620 plus 69 of excess over $ 100000

$ 1150620 plus 75 of excess over $ 200000

1998 Ohio tax rate after reduction

673 of Ohio taxable income

$ 3365 plus 1347 of excess over $ 5000

$ 10100 plus 2694 of excess over $ 10000

$ 23570 plus 3368 of excess over $ 15000

$ 40410 plus 4040 of excess over $ 20000

$ 121210 plus 4715 of excess over $ 40000

$ 309810 plus 5388 of excess over $ 80000

$ 417570 plus 6255 of excess over $ 100000

$ 1043070 plus 6799 of excess over $ 200000

32

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 1998 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 your county board ofnumbers elections

ADAMS COUNTY Adams CountyOhio Valley Local SD 0101

ALLEN COUNTY 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 Ashland City SD 0301 Hillsdale Local SD 0302

Loudonville-Perrysville Ex Vil SD 0303 Mapleton Local SD 0304

ASHTABULA COUNTY 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 Alexander Local SD 0501 Athens City SD 0502 Federal Hocking Local SD 0503 Nelsonville-York City SD 0504 Trimble Local SD 0505

AUGLAIZE COUNTY 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 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 Eastern Local SD 0801 Fayetteville-Perry Local SD 0802 Georgetown Ex Vil SD 0803 Ripley Union Lewis Huntington Local SD 0804 Western Brown Local SD 0805

BUTLER COUNTY Edgewood City SD 0901 Fairfield City SD 0902 Hamilton City SD 0903 Lakota Local SD 0904

Madison Local SD 0905 MiddletownMonroe City SD 0906

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

CARROLL COUNTY Brown Local SD 1001 Carrollton Ex Vil SD 1002

CHAMPAIGN COUNTY 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 Mad River-Green Local SD 1201 Northeastern Local SD 1203 Northwestern Local SD 1204

Southeastern Local SD 1205 Springfield City SD 1206 Clark-Shawnee Local SD 1207 Tecumseh Local SD 1202

CLERMONT COUNTY 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 Blanchester Local SD 1401 Clinton-Massie Local SD 1402 East Clinton Local SD 1403 Wilmington City SD 1404

COLUMBIANA COUNTY 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 Coshocton City SD 1601 Ridgewood Local SD 1602 River View Local SD 1603

CRAWFORD COUNTY 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 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 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 Ayersville Local SD 2001

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

Northeastern Local SD 2005

DELAWARE COUNTY Big Walnut Local SD 2101 Buckeye Valley Local SD 2102

Delaware City SD 2103 Olentangy Local SD 2104

ERIE COUNTY 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 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 Miami Trace Local SD 2401 Washington Court House City SD 2402

FRANKLIN COUNTY 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 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

School district income tax in effect for 1998

33

GALLIA COUNTY Gallia County Local SD 2701 Gallipolis City SD 2702

GEAUGA COUNTY 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 Beavercreek City SD 2901

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

Sugarcreek Local SD 2905 Xenia City SD2906

Yellow Springs Ex Vil SD 2907

GUERNSEY COUNTY Cambridge City SD3001 East Guernsey Local SD3002 Rolling Hills Local SD 3003

HAMILTON COUNTY Cincinnati City SD3101 Deer Park Community City SD3102 Finneytown Local SD 3103 Forest Hills Local SD 3104 Indian Hill Ex Vil SD 3106 Lockland City SD 3107 Loveland City SD 3108 Madeira City SD 3109 Mariemont City SD3110 Mount Healthy City SD3111 North College Hill City SD 3112 Northwest Local SD 3113 Norwood City SD 3114 Oak Hills Local SD3115 Princeton City SD 3116 Reading Community City SD3117 Southwest Local SD 3118 St Bernard-Elmwood Place City SD 3119 Sycamore Community City SD 3120 Three Rivers Local SD 3121 Winton Woods City SD3105

Wyoming City SD 3122

HANCOCK COUNTY Arcadia Local SD 3201

Arlington Local SD3202 Cory-Rawson Local SD3203

Findlay City SD 3204 Liberty-Benton Local SD 3205 McComb Local SD 3206

Van Buren Local SD3207 Vanlue Local SD3208

HARDIN COUNTY Ada Ex Vil SD3301 Hardin Northern Local SD 3302 Kenton City SD3303 Ridgemont Local SD 3304

Riverdale Local SD3305 Upper Scioto Valley Local SD 3306

HARRISON COUNTY Conotton Valley Union Local SD 3401 Harrison Hills City SD 3402

HENRY COUNTY Holgate Local SD 3501 Liberty Center Local SD3502

Napoleon Area City SD3503 Patrick Henry Local SD3504

HIGHLAND COUNTY Bright Local SD3601 Fairfield Local SD 3602 Greenfield Ex Vil SD 3603

Hillsboro City SD 3604 Lynchburg-Clay Local SD3605

HOCKING COUNTY Logan-Hocking Local SD3701

HOLMES COUNTY East Holmes Local SD3801 West Holmes Local SD 3802

HURON COUNTY Bellevue City SD 3901 Monroeville Local SD 3902

New London Local SD 3903 Norwalk City SD 3904 South Central Local SD3905 Western Reserve Local SD3906

Willard City SD 3907

JACKSON COUNTY Jackson City SD4001 Oak Hill Union Local SD 4002 Wellston City SD4003

JEFFERSON COUNTY Buckeye Local SD 4101 Edison Local SD 4102 Indian Creek Local SD 4103 Steubenville City SD 4104 Toronto City SD 4105

KNOX COUNTY Centerburg Local SD 4201 Danville Local SD 4202

East Knox Local SD 4203 Fredericktown Local SD4204 Mount Vernon City SD4205 LAKE COUNTY Fairport Harbor Ex Vil SD 4301 Kirtland Local SD4302 Madison Local SD 4303 Mentor Ex Vil SD4304 Painesville City Local SD4305 Painesville Township Local SD 4306 Perry Local SD 4307 Wickliffe City SD 4308 Willoughby-Eastlake City SD 4309

LAWRENCE COUNTY Chesapeake Union Ex Vil SD 4401 Dawson-Bryant Local SD4402 Fairland Local SD4403 Ironton City SD4404 Rock Hill Local SD 4405 South Point Local SD 4406 Symmes Valley Local SD4407

LICKING COUNTY Granville Ex Vil SD 4501 Heath City SD4502 Johnstown-Monroe Local SD 4503 Lakewood Local SD 4504 Licking Heights Local SD 4505

Licking Valley Local SD4506 Newark City SD 4507

North Fork Local SD 4508 Northridge Local SD 4509 Southwest Licking Local SD4510

LOGAN COUNTY Bellefontaine City SD4601 Benjamin Logan Local SD 4602 Indian Lake Local SD4603

Riverside Local SD4604

LORAIN COUNTY Amherst Ex Vil SD4701 Avon Lake City SD 4702 Avon Local SD 4703 Clearview Local SD4704 Columbia Local SD 4705 Elyria City SD4706 Firelands Local SD 4707 Keystone Local SD 4708 Lorain City SD4709 Midview Local SD4710 North Ridgeville City SD 4711

Oberlin City SD 4712 Sheffield-Sheffield Lake City SD4713

Wellington Ex Vil SD4715

LUCAS COUNTY Anthony Wayne Local SD4801 Maumee City SD 4802 Oregon City SD 4803 Ottawa Hills Local SD4804 Springfield Local SD 4805 Sylvania City SD 4806 Toledo City SD 4807 Washington Local SD4808

School district income tax in effect for 1998

MADISON COUNTY Jefferson Local SD 4901

Jonathan Alder Local SD4902 London City SD4903 Madison-Plains Local SD 4904

MAHONING COUNTY Austintown Local SD 5001 Boardman Local SD 5002 Campbell City SD5003 Canfield Local SD 5004 Jackson-Milton Local SD 5005 Lowellville Local SD5006 Poland Local SD 5007 Sebring Local SD5008 South Range Local SD 5009 Springfield Local SD 5010 Struthers City SD5011 West Branch Local SD 5012 Western Reserve Local SD5013 Youngstown City SD5014

MARION COUNTY Elgin Local SD 5101 Marion City SD5102 Pleasant Local SD5103 Ridgedale Local SD5104 River Valley Local SD 5105

MEDINA COUNTY Black River Local SD5201 Brunswick City SD 5202 Buckeye Local SD 5203 Cloverleaf Local SD 5204 Highland Local SD 5205 Medina City SD 5206 Wadsworth City SD5207

MEIGS COUNTY Eastern Local SD 5301 Meigs Local SD 5302 Southern Local SD5303

MERCER COUNTY Celina City SD5401 Coldwater Ex Vil SD5402 Fort Recovery Local SD 5406

Marion Local SD 5403 Parkway Local SD 5405

St Henry Consolidated Local SD 5407

MIAMI COUNTY Bethel Local SD5501

Bradford Ex Vil SD 5502 Covington Ex Vil SD5503 Miami East Local SD 5504

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

Tipp City Ex Vil SD 5508 Troy City SD5509

MONROE COUNTY Switzerland of Ohio Local SD 5601

MONTGOMERY COUNTY Brookville Local SD 5701 Centerville City SD5702 Dayton City SD5703 Huber Heights City SD5715 Jefferson Township Local SD 5704 Kettering City SD 5705 Mad River Local SD5706 Miamisburg City SD5707

New Lebanon Local SD 5708 Northmont City SD5709 Northridge Local SD5710 Oakwood City SD5711 Trotwood-Madison City SD 5712

Valley View Local SD5713 Vandalia-Butler City SD5714 West Carrollton City SD5716

MORGAN COUNTY Morgan Local SD 5801

MORROW COUNTY Cardington-Lincoln Local SD 5901

Highland Local SD 5902 Mount Gilead Ex Vil SD 5903 Northmor Local SD 5904

34

MUSKINGUM COUNTY East Muskingum Local SD6001 Franklin Local SD6002 Maysville Local SD 6003 Tri-Valley Local SD 6004 West Muskingum Local SD 6005 Zanesville City SD6006

NOBLE COUNTY Caldwell Ex Vil SD 6101 Noble Local SD 6102

OTTAWA COUNTY Benton-Carroll-Salem Local SD6201 Danbury Local SD 6202 Genoa Area Local SD6203 Middle Bass Local SD6204 North Bass Local SD 6205 Port Clinton City SD6206 Put-In-Bay Local SD 6207

PAULDING COUNTY Antwerp Local SD 6301 Paulding Ex Vil SD 6302 Wayne Trace Local SD6303

PERRY COUNTY Crooksville Ex Vil SD6401 New Lexington City SD 6402 Northern Local SD6403 Southern Local SD6404

PICKAWAY COUNTY Circleville City SD 6501 Logan Elm Local SD 6502

Teays Valley Local SD6503 Westfall Local SD6504

PIKE COUNTY Eastern Local SD 6601 Scioto Valley Local SD 6602 Waverly City SD6603 Western Local SD6604

PORTAGE COUNTY Aurora City SD 6701 Crestwood Local SD6702 Field Local SD6703 James A Garfield Local SD 6704 Kent City SD6705 Ravenna City SD 6706 Rootstown Local SD6707 Southeast Local SD6708 Streetsboro City SD 6709 Waterloo Local SD 6710 Windham Ex Vil SD6711

PREBLE COUNTY College Corner Local SD 6801

National Trail Local SD 6802 Eaton City SD 6803 Preble Shawnee Local SD 6804

Twin Valley Community Local SD6805 Tri-County North Local SD6806

PUTNAM COUNTY Columbus Grove Local SD6901 Continental Local SD 6902

Jennings Local SD 6903 Kalida Local SD 6904

Leipsic Local SD 6905 Miller City-New Cleveland Local SD 6906 Ottawa-Glandorf Local SD6907

Ottoville Local SD6908 Pandora-Gilboa Local SD6909

RICHLAND COUNTY Clear Fork Valley Local SD 7001 Crestview Local SD7002 Lexington Local SD7003 Lucas Local SD7004 Madison Local SD 7005 Mansfield City SD 7006 Ontario Local SD7009

Plymouth Local SD7007 Shelby City SD 7008

ROSS COUNTY Adena Local SD7101 Chillicothe City SD7102 Huntington Local SD7103 Paint Valley Local SD 7104

Scioto Valley Local SD 7105 Union-Scioto Local SD7106 Zane Trace Local SD 7107

SANDUSKY COUNTY Clyde-Green Springs Ex Vil SD7201

Fremont City SD7202 Gibsonburg Ex Vil SD7203 Lakota Local SD 7204 Woodmore Local SD 7205

SCIOTO COUNTY Bloom-Vernon Local SD7301 Clay Local SD7302 Green Local SD 7303 Minford Local SD7304 New Boston Local SD 7305 Northwest Local SD 7306 Portsmouth City SD7307 Valley Local SD 7308 Washington-Nile Local SD7309 Wheelersburg Local SD7310

SENECA COUNTY Bettsville Local SD7401

Fostoria City SD 7402 Hopewell-Loudon Local SD7403

New Riegel Local SD 7404 Old Fort Local SD 7405 Seneca East Local SD7406 Tiffin City SD 7407

SHELBY COUNTY Anna Local SD 7501

Botkins Local SD7502 Fairlawn Local SD7503 Fort Loramie Local SD7504 Hardin-Houston Local SD 7505

Jackson Center Local SD7506 Russia Local SD 7507

Sidney City SD 7508

STARK COUNTY Alliance City SD7601 Canton City SD7602 Canton Local SD7603 Fairless Local SD7604 Jackson Local SD 7605 Lake Local SD 7606 Louisville City SD 7607 Marlington Local SD 7608

Massillon City SD7609 Minerva Local SD7610 North Canton City SD 7611 Northwest Local SD 7612 Osnaburg Local SD7613 Perry Local SD 7614 Plain Local SD7615 Sandy Valley Local SD 7616 Tuslaw Local SD 7617

SUMMIT COUNTY Akron City SD 7701 Barberton City SD 7702 Copley-Fairlawn City SD 7703 Coventry Local SD 7704 Cuyahoga Falls City SD 7705 Green Local SD 7707 Hudson Local SD7708 Manchester Local SD 7706 Mogadore Local SD7709 Nordonia Hills City SD 7710 Norton City SD 7711 Revere Local SD7712 Springfield Local SD 7713 Stow-Munroe Falls City SD 7714 Tallmadge City SD 7715 Twinsburg City SD 7716 Woodridge Local SD 7717

TRUMBULL COUNTY Bloomfield-Mespo Local SD7801 Bristol Local SD 7802 Brookfield Local SD7803 Champion Local SD 7804 Girard City SD7807 Howland Local SD 7808 Hubbard Ex Vil SD7809 Joseph Badger Local SD7810 LaBrae Local SD 7811 Lakeview Local SD 7812 Liberty Local SD 7813

School district income tax in effect for 1998

Lordstown Local SD7814 Maplewood Local SD 7815 Mathews Local SD 7806 McDonald Local SD 7816 Newton Falls Ex Vil SD 7817 Niles City SD7818 Southington Local SD7819 Warren City SD 7820 Weathersfield Local SD7821

TUSCARAWAS COUNTY Claymont City SD7901 Dover City SD 7902 Garaway Local SD7903 Indian Valley Local SD 7904 Newcomerstown Ex Vil SD 7905 New Philadelphia City SD7906 Strasburg-Franklin Local SD7907 Tuscarawas Valley Local SD 7908

UNION COUNTY Fairbanks Local SD 8001

Marysville Ex Vil SD 8002 North Union Local SD8003

VAN WERT COUNTY Crestview Local SD8101 Lincolnview Local SD8102 Van Wert City SD8104

VINTON COUNTY Vinton County Local SD 8201

WARREN COUNTY Carlisle Local SD8301 Franklin City SD8304 Kings Local SD8303 Lebanon City SD 8305 Little Miami Local SD8306 Mason City SD 8307 Springboro Community City SD 8302 Wayne Local SD8308

WASHINGTON COUNTY Belpre City SD8401 Fort Frye Local SD 8402 Frontier Local SD 8403 Marietta City SD8404 Warren Local SD 8405 Wolf Creek Local SD 8406

WAYNE COUNTY Chippewa Local SD8501 Dalton Local SD 8502 Green Local SD 8503 North Central Local SD8504

Northwestern Local SD 8505 Orrville City SD8506 Rittman Ex Vil SD8507 Southeast Local SD8508 Triway Local SD8509 Wooster City SD8510

WILLIAMS COUNTY Bryan City SD8601

Edgerton Local SD 8602 Edon-Northwest Local SD8603 Millcreek-West Unity Local SD8604 Montpelier Ex Vil SD8605 North Central Local SD8606

Stryker Local SD 8607

WOOD COUNTY Bowling Green City SD8701

Eastwood Local SD 8702 Elmwood Local SD8703

Lake Local SD 8704 North Baltimore Local SD8705 Northwood Local SD8706 Otsego Local SD8707

Perrysburg Ex Vil SD 8708 Rossford Ex Vil SD 8709

WYANDOT COUNTY Carey Ex Vil SD 8801

Mohawk Local SD8802 Upper Sandusky Ex Vil SD8803

35

To Determine the School District of Residence

COUNTY BOARD OF ELECTIONS

Adams 937-544-2633 Allen 419-223-8530 Ashland 419-282-4224 Ashtabula 440-576-6915

Athens 740-592-3201 Auglaize 419-738-9231 Belmont 740-676-1025 Brown 937-378-3008

Butler 513-887-3700 Carroll 330-627-2610 Champaign 937-652-1369 Clark 937-328-2491 2492 2604

Clermont 513-732-7275 Clinton 937-382-3537 Columbiana 330-424-1448 Coshocton 740-622-1117

Crawford 419-562-8721 Cuyahoga 216-443-3200 Darke 937-548-1835 Defiance 419-782-2906 8543

Delaware 740-368-1780 Erie 419-627-7601 Fairfield 740-687-7000 Fayette 740-335-1190

Franklin 614-462-3100 Fulton 419-335-6841 Gallia 740-446-1600 Geauga 440-285-2222 ext 5930

Greene 937-376-7470 Guernsey 740-432-2680 Hamilton 513-632-7031 Hancock 419-422-3245

Hardin 419-674-2211 Harrison 740-942-8866 Henry 419-592-7956 Highland 937-393-9961

Hocking 740-380-8683 Holmes 330-674-5921 Huron 419-668-8238 Jackson 740-286-2905

Jefferson 740-283-8522 Knox 740-397-2188 Lake 440-350-2700 Lawrence 740-532-0444

Call the County Board of Elections

COUNTY

Licking Logan Lorain Lucas

Madison Mahoning Marion Medina

Meigs Mercer Miami Monroe

Montgomery Morgan Morrow Muskingum

Noble Ottawa Paulding Perry

Pickaway Pike Portage Preble

Putnam Richland Ross Sandusky

Scioto Seneca Shelby Stark

Summit Trumbull Tuscarawas Union

Van Wert Vinton Warren Washington

Wayne Williams Wood Wyandot

BOARD OF ELECTIONS

740-349-8683 937-599-7255 440-244-3186 440-322-8228 419-213-4001

740-852-9424 330-783-2474 740-387-9631 330-722-9278

740-992-2697 419-586-2215 937-332-6926 740-472-0929

937-225-5656 740-962-3116 419-946-4026 740-455-7120

740-732-2057 419-734-6880 419-399-8230 740-342-2134

740-474-1100 8077 740-947-4512 2039 330-297-3511 937-456-8117

419-523-3343 419-774-5530 740-775-2350 419-334-6180

740-353-4178 419-447-4424 937-498-7207 330-438-8683

330-643-5200 330-369-4050 330-343-8819 937-642-2836

419-238-4192 740-596-5855 513-695-1358 740-374-6828

330-287-5480 419-636-1854 419-354-9120 419-294-1226

36 70998

n

n

I I I

I I I I

I I I I I I

I I I I I I I I

I I I

I I I I

I I I I

I I I I I

1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 i i 1 1 1

- 111111111111

IT-10 OHIO Information Notice 1998 For the year January 1-December 31 1998 or other taxable year beginning ________________________ 1998 and ending ________________________ 19_____

TY

PE

OR

PR

INT

TY

PE O

R P

RIN

T

Your first name Initial Last name Your social security number Filing Statusmdashcheck only one

n Single Notice

n Joint Notice

If a joint notice spousersquos first name Initial Last name Spousersquos social security number

Home address (number and street) PLACE LABEL HERE Apt No Ohio county

City town or post office state and ZIP code Ohio Public School District Number

s

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 7

I AM NOT REQUIRED TO FILE A 1998 OHIO INCOME TAX RETURN BECAUSE

1 I MOVED OUT OF THE STATE OF OHIO IN 1997 AND HAD NO INCOME IN OHIO DURING 1998

I MOVED TO ______________________________ DATE MOVED ______________________________

2 IN 1998 I WAS A RESIDENT OF ONE OF THE FOLLOWING STATES (CIRCLE STATE) KENTUCKY INDIANA WEST VIRGINIA MICHIGAN OR PENNSYLVANIA AND I 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 WE MAY ASK YOU LATER ON 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 1998

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)

OHIO IT-40P 1998PINCOME TAX PAYMENT VOUCHER Please use UPPER CASE letters to print the first three letters of

Taxpayerrsquos last name Spousersquos last name Your first name Initial Last name

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

(if joint filing)

Your Social Security Number

Spousersquos Number

(if joint filing)

Dollars Cents Return this voucher with check or money order payable to TREASURER OF STATE OF OHIO and mail to AMOUNT OF OHIO DEPrsquoT OF TAXATION PO BOX 182131 COLUMBUS OHIO 43218-2131 PAYMENT

s $

37

HOW TO GET OHIO TAX INFORMATION Do you want information by telephone - FAST FAST (Fast Answers about State Taxes) is an auto-mated phone system where you can get the status of your 1998 refund or get answers to the 23 most fre-quently asked tax questions Recorded tax information will be available 24 hours a day seven days a week

How do I use FAST to get refund information You can check on the status of your 1998 Ohio Income Tax refund by calling toll free 1-800-282-1784 You will be required to provide your social security number and your refund amount We will then tell you if your refund has been processed and when you can expect your refund Refund information will occasionally not be available due to system maintenance Refund pro-cessing takes from six to eight weeks You are limited to one refund information call every three days

Do you want to access us on the Internet Visit the State of Ohio Internet Web Site at wwwstateohustax You can get answers to the 23 most frequently asked tax questions as well as tax forms Publications Information Releases Tax Rules and Statistics

Do you want to visit us in person The addresses for our district offices are found on page 39 of this booklet

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 to a tax question If you write be sure to include your social security number Our address is found on page 39 of this booklet

How do I use FAST to answer a tax question You can listen to answers for the following 23 most frequently asked questions by calling toll free 1-800-282-1780 A pre-recorded message will follow each

Forms Information bull Where can I pick up Ohio income tax forms bull How can I get a copy of my Ohio income tax return bull What should I do if I need a paper copy of my

Telefile return

Filing Requirements bull I moved into Ohio last year How do I file bull How can I get an extension of time to file my Ohio

income tax return bull Where do I send my Ohio income tax return bull I never received a W-2 form What do I do bull What should I do if I need to correct my Telefile

return bull What should I do if the IRS examined and changed

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

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

an Ohio return bull Can my children claim themselves on their Ohio

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

Refund Problems bull I moved since I filed my Ohio return How can I get

my refund bull My spouse passed away but my refund check has

both our names on it What should I do bull Irsquom due a refund Do I still need to file an Ohio

income tax return bull Irsquove either lost my refund check or it was stolen

What should I do

Payment Information bull Why was my Ohio withholding disallowed bull Should I file my Ohio income tax return even though

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

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

income taxes bull Can I pay my taxes with a credit card

Ohio School District Information bull How do I find out what school district I live in bull What do I do if my employer mistakenly withheld

Ohio school district income tax

38

ii11imi111 11111 11 11 111 1

0

TAXPAYER ASSISTANCE

By Internet STATE OF OHIO INTERNET WEBSITE

Tax Forms Instructions wwwstateohustax FAST Tax Questions

By Phone TOLL FREE TELEPHONE NUMBERS

Toll Free 24 Hour Refund Hotline 1-800-282-1784 Toll Free Form Requests 1-800-282-1782 Toll Free Tax Questions 1-800-282-1780

Walk-in Ohio Department of Taxation District Office Locations Walk-in services are available at all office locations Monday through Friday 800 am to 500 pm

AKRON DISTRICT OFFICE CINCINNATI DISTRICT OFFICE CLEVELAND DISTRICT OFFICE 161 South High Street 900 Dalton Avenue at West 8th Street 615 West Superior Avenue Suite 501 Cincinnati Ohio 45203-1171 Fifth Floor Room 570 Akron Ohio 44308-1600 Cleveland Ohio 44113-1891

COLUMBUS DISTRICT OFFICE DAYTON DISTRICT OFFICE LIMA DISTRICT OFFICE 1880 East Dublin-Granville Road Centre City Offices 1303 Bellefontaine Avenue Columbus Ohio 43229-3529 15 East Fourth Street Room 510 Lima Ohio 45804-3199

Dayton Ohio 45402-2162

TOLEDO DISTRICT OFFICE YOUNGSTOWN DISTRICT OFFICE ZANESVILLE DISTRICT OFFICE One Government Center Stambaugh Building 601 Underwood Street Suite 1400 44 Federal Plaza Central 300 Zanesville Ohio 43701-3786 Toledo Ohio 43604-2232 Youngstown Ohio 44503-1651

Written Ohio Department of Taxation Taxpayer Services Mailing address

Ohio Department of Taxation Taxpayer ServiceCentral Registration Division Taxpayer Services Response Section PO Box 182382 Columbus Ohio 43218-2382

For Deaf Hard of Hearing or Speech Impaired who use TTY or TDD only Please contact the Ohio Relay Service at 1-800-750-0750 and give the Communication Assistant the Ohio Department of Taxation telephone number that you wish to contact

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 loca-tions in your area call the Internal Revenue Service at 1-800-829-1040 If you received an Ohio andor Federal income tax pack-age in the mail take them with you when you go for help

The Ohio Department of Taxation is an Equal Opportunity Employer

39

OHIO Department of Taxation Columbus Ohio 43270

  • Untitled
    • 2
Page 23: Individual Income Tax · Individual Income Tax Forms and Instructions This booklet contains 2 copies of Form IT-1040, the standard Ohio income tax form AND Form IT-1040 EZ, the short

$9000

$16000 $19000

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$8000 $11000 $14000 $17000

$ 8000 $ 8050 $ 82 $ 74 8050 8100 83 75 8100 8150 84 76 8150 8200 84 76 8200 8250 85 77 8250 8300 86 78 8300 8350 87 78 8350 8400 87 79 8400 8450 88 80 8450 8500 89 80 8500 8550 90 81 8550 8600 90 82 8600 8650 91 82 8650 8700 92 83 8700 8750 93 84 8750 8800 93 84 8800 8850 94 85 8850 8900 95 86 8900 8950 95 87 8950 9000 96 87

$11000 $11050 $ 142 $ 129 11050 11100 143 130 11100 11150 145 131 11150 11200 146 133 11200 11250 148 134 11250 11300 149 135 11300 11350 151 137 11350 11400 152 138 11400 11450 154 139 11450 11500 155 141 11500 11550 157 142 11550 11600 158 143 11600 11650 160 145 11650 11700 161 146 11700 11750 163 147 11750 11800 164 149 11800 11850 166 150 11850 11900 167 152 11900 11950 169 153 11950 12000 170 154

$14000 $14050 $ 231 $ 209 14050 14100 233 211 14100 14150 234 212 14150 14200 236 213 14200 14250 237 215 14250 14300 239 216 14300 14350 240 218 14350 14400 241 219 14400 14450 243 220 14450 14500 244 222 14500 14550 246 223 14550 14600 247 224 14600 14650 249 226 14650 14700 250 227 14700 14750 252 228 14750 14800 253 230 14800 14850 255 231 14850 14900 256 232 14900 14950 258 234 14950 15000 259 235

$17000 $17050 $ 335 $ 304 17050 17100 337 306 17100 17150 339 307 17150 17200 341 309 17200 17250 343 311 17250 17300 345 312 17300 17350 346 314 17350 17400 348 316 17400 17450 350 317 17450 17500 352 319 17500 17550 354 321 17550 17600 356 322 17600 17650 358 324 17650 17700 359 326 17700 17750 361 327 17750 17800 363 329 17800 17850 365 331 17850 17900 367 333 17900 17950 369 334 17950 18000 371 336

$9000 $12000 $15000 $18000

$ 9000 $ 9050 $ 97 $ 88 9050 9100 98 89 9100 9150 98 89 9150 9200 99 90 9200 9250 100 91 9250 9300 101 91 9300 9350 101 92 9350 9400 102 93 9400 9450 103 93 9450 9500 104 94 9500 9550 104 95 9550 9600 105 95 9600 9650 106 96 9650 9700 107 97 9700 9750 107 97 9750 9800 108 98 9800 9850 109 99 9850 9900 110 99 9900 9950 110 100 9950 10000 111 101

$12000 $12050 $ 172 $ 156 12050 12100 173 157 12100 12150 175 158 12150 12200 176 160 12200 12250 178 161 12250 12300 179 162 12300 12350 181 164 12350 12400 182 165 12400 12450 184 166 12450 12500 185 168 12500 12550 187 169 12550 12600 188 170 12600 12650 190 172 12650 12700 191 173 12700 12750 193 174 12750 12800 194 176 12800 12850 195 177 12850 12900 197 178 12900 12950 198 180 12950 13000 200 181

$15000 $15050 $ 261 $ 237 15050 15100 263 238 15100 15150 265 240 15150 15200 267 242 15200 15250 268 243 15250 15300 270 245 15300 15350 272 247 15350 15400 274 248 15400 15450 276 250 15450 15500 278 252 15500 15550 280 253 15550 15600 281 255 15600 15650 283 257 15650 15700 285 258 15700 15750 287 260 15750 15800 289 262 15800 15850 291 263 15850 15900 293 265 15900 15950 294 267 15950 16000 296 269

$18000 $18050 $ 372 $ 338 18050 18100 374 339 18100 18150 376 341 18150 18200 378 343 18200 18250 380 344 18250 18300 382 346 18300 18350 384 348 18350 18400 385 349 18400 18450 387 351 18450 18500 389 353 18500 18550 391 354 18550 18600 393 356 18600 18650 395 358 18650 18700 397 359 18700 18750 398 361 18750 18800 400 363 18800 18850 402 365 18850 18900 404 366 18900 18950 406 368 18950 19000 408 370

$10000 $13000 $16000 $19000

$10000 $10050 $ 112 $ 102 10050 10100 114 103 10100 10150 115 104 10150 10200 117 106 10200 10250 118 107 10250 10300 120 108 10300 10350 121 110 10350 10400 123 111 10400 10450 124 112 10450 10500 126 114 10500 10550 127 115 10550 10600 129 116 10600 10650 130 118 10650 10700 132 119 10700 10750 133 121 10750 10800 134 122 10800 10850 136 123 10850 10900 137 125 10900 10950 139 126 10950 11000 140 127

$13000 $13050 $ 201 $ 182 13050 13100 203 184 13100 13150 204 185 13150 13200 206 187 13200 13250 207 188 13250 13300 209 189 13300 13350 210 191 13350 13400 212 192 13400 13450 213 193 13450 13500 215 195 13500 13550 216 196 13550 13600 218 197 13600 13650 219 199 13650 13700 221 200 13700 13750 222 201 13750 13800 224 203 13800 13850 225 204 13850 13900 227 205 13900 13950 228 207 13950 14000 230 208

$16000 $16050 $ 298 $ 270 16050 16100 300 272 16100 16150 302 274 16150 16200 304 275 16200 16250 306 277 16250 16300 307 279 16300 16350 309 280 16350 16400 311 282 16400 16450 313 284 16450 16500 315 285 16500 16550 317 287 16550 16600 319 289 16600 16650 320 290 16650 16700 322 292 16700 16750 324 294 16750 16800 326 295 16800 16850 328 297 16850 16900 330 299 16900 16950 332 301 16950 17000 333 302

$19000 $19050 $ 410 $ 371 19050 19100 411 373 19100 19150 413 375 19150 19200 415 376 19200 19250 417 378 19250 19300 419 380 19300 19350 421 381 19350 19400 423 383 19400 19450 424 385 19450 19500 426 386 19500 19550 428 388 19550 19600 430 390 19600 19650 432 391 19650 19700 434 393 19700 19750 436 395 19750 19800 437 397 19800 19850 439 398 19850 19900 441 400 19900 19950 443 402 19950 20000 445 403

OHIO TAX TABLES FOR 1998 ONLY 23

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$20000 $22000 $24000 $26000

$20000 $20050 $ 447 $ 405 20050 20100 449 407 20100 20150 451 409 20150 20200 454 411 20200 20250 456 413 20250 20300 458 415 20300 20350 460 417 20350 20400 463 419 20400 20450 465 421 20450 20500 467 423 20500 20550 469 425 20550 20600 471 427 20600 20650 474 429 20650 20700 476 431 20700 20750 478 433 20750 20800 480 435 20800 20850 483 437 20850 20900 485 439 20900 20950 487 441 20950 21000 489 443

$22000 $22050 $ 536 $ 486 22050 22100 538 488 22100 22150 541 490 22150 22200 543 492 22200 22250 545 494 22250 22300 547 496 22300 22350 549 498 22350 22400 552 500 22400 22450 554 502 22450 22500 556 504 22500 22550 558 506 22550 22600 561 508 22600 22650 563 510 22650 22700 565 512 22700 22750 567 514 22750 22800 569 516 22800 22850 572 518 22850 22900 574 520 22900 22950 576 522 22950 23000 578 524

$24000 $24050 $ 625 $ 567 24050 24100 627 569 24100 24150 630 571 24150 24200 632 573 24200 24250 634 575 24250 24300 636 577 24300 24350 639 579 24350 24400 641 581 24400 24450 643 583 24450 24500 645 585 24500 24550 647 587 24550 24600 650 589 24600 24650 652 591 24650 24700 654 593 24700 24750 656 595 24750 24800 659 597 24800 24850 661 599 24850 24900 663 601 24900 24950 665 603 24950 25000 668 605

$26000 $26050 $ 714 $ 648 26050 26100 717 650 26100 26150 719 652 26150 26200 721 654 26200 26250 723 656 26250 26300 725 658 26300 26350 728 660 26350 26400 730 662 26400 26450 732 664 26450 26500 734 666 26500 26550 737 668 26550 26600 739 670 26600 26650 741 672 26650 26700 743 674 26700 26750 746 676 26750 26800 748 678 26800 26850 750 680 26850 26900 752 682 26900 26950 754 684 26950 27000 757 686

$21000 $23000 $25000 $27000

$21000 $21050 $ 491 $ 446 21050 21100 494 448 21100 21150 496 450 21150 21200 498 452 21200 21250 500 454 21250 21300 503 456 21300 21350 505 458 21350 21400 507 460 21400 21450 509 462 21450 21500 512 464 21500 21550 514 466 21550 21600 516 468 21600 21650 518 470 21650 21700 520 472 21700 21750 523 474 21750 21800 525 476 21800 21850 527 478 21850 21900 529 480 21900 21950 532 482 21950 22000 534 484

$23000 $23050 $ 581 $ 526 23050 23100 583 528 23100 23150 585 530 23150 23200 587 532 23200 23250 590 534 23250 23300 592 536 23300 23350 594 538 23350 23400 596 540 23400 23450 598 542 23450 23500 601 544 23500 23550 603 547 23550 23600 605 549 23600 23650 607 551 23650 23700 610 553 23700 23750 612 555 23750 23800 614 557 23800 23850 616 559 23850 23900 619 561 23900 23950 621 563 23950 24000 623 565

$25000 $25050 $ 670 $ 607 25050 25100 672 609 25100 25150 674 611 25150 25200 676 613 25200 25250 679 615 25250 25300 681 617 25300 25350 683 619 25350 25400 685 621 25400 25450 688 623 25450 25500 690 625 25500 25550 692 627 25550 25600 694 629 25600 25650 697 631 25650 25700 699 633 25700 25750 701 635 25750 25800 703 637 25800 25850 705 639 25850 25900 708 641 25900 25950 710 643 25950 26000 712 645

$27000 $27050 $ 759 $ 688 27050 27100 761 690 27100 27150 763 692 27150 27200 766 694 27200 27250 768 696 27250 27300 770 698 27300 27350 772 700 27350 27400 775 702 27400 27450 777 704 27450 27500 779 706 27500 27550 781 708 27550 27600 783 710 27600 27650 786 712 27650 27700 788 714 27700 27750 790 716 27750 27800 792 718 27800 27850 795 720 27850 27900 797 722 27900 27950 799 724 27950 28000 801 726

OHIO TAX TABLES FOR 1998 ONLY 24

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$28000 $31000 $34000 $37000

$28000 $28050 $ 803 $ 728 $31000 $31050 $ 937 $ 850 $34000 $34050 $ 1071 $ 971 $37000 $37050 $ 1205 $ 1092 28050 28100 806 730 31050 31100 939 852 34050 34100 1073 973 37050 37100 1207 1094 28100 28150 808 732 31100 31150 942 854 34100 34150 1075 975 37100 37150 1209 1096 28150 28200 810 734 31150 31200 944 856 34150 34200 1078 977 37150 37200 1211 1098 28200 28250 812 736 31200 31250 946 858 34200 34250 1080 979 37200 37250 1214 1100 28250 28300 815 738 31250 31300 948 860 34250 34300 1082 981 37250 37300 1216 1102 28300 28350 817 740 31300 31350 951 862 34300 34350 1084 983 37300 37350 1218 1104 28350 28400 819 742 31350 31400 953 864 34350 34400 1086 985 37350 37400 1220 1106 28400 28450 821 744 31400 31450 955 866 34400 34450 1089 987 37400 37450 1222 1108 28450 28500 824 746 31450 31500 957 868 34450 34500 1091 989 37450 37500 1225 1110 28500 28550 826 749 31500 31550 959 870 34500 34550 1093 991 37500 37550 1227 1112 28550 28600 828 751 31550 31600 962 872 34550 34600 1095 993 37550 37600 1229 1114 28600 28650 830 753 31600 31650 964 874 34600 34650 1098 995 37600 37650 1231 1116 28650 28700 832 755 31650 31700 966 876 34650 34700 1100 997 37650 37700 1234 1118 28700 28750 835 757 31700 31750 968 878 34700 34750 1102 999 37700 37750 1236 1120 28750 28800 837 759 31750 31800 971 880 34750 34800 1104 1001 37750 37800 1238 1122 28800 28850 839 761 31800 31850 973 882 34800 34850 1107 1003 37800 37850 1240 1124 28850 28900 841 763 31850 31900 975 884 34850 34900 1109 1005 37850 37900 1242 1126 28900 28950 844 765 31900 31950 977 886 34900 34950 1111 1007 37900 37950 1245 1128 28950 29000 846 767 31950 32000 980 888 34950 35000 1113 1009 37950 38000 1247 1130

$29000 $32000 $35000 $38000

$29000 $29050 $ 848 $ 769 $32000 $32050 $ 982 $ 890 $35000 $35050 $ 1115 $ 1011 $38000 $38050 $ 1249 $ 1132 29050 29100 850 771 32050 32100 984 892 35050 35100 1118 1013 38050 38100 1251 1134 29100 29150 853 773 32100 32150 986 894 35100 35150 1120 1015 38100 38150 1254 1136 29150 29200 855 775 32150 32200 988 896 35150 35200 1122 1017 38150 38200 1256 1138 29200 29250 857 777 32200 32250 991 898 35200 35250 1124 1019 38200 38250 1258 1140 29250 29300 859 779 32250 32300 993 900 35250 35300 1127 1021 38250 38300 1260 1142 29300 29350 861 781 32300 32350 995 902 35300 35350 1129 1023 38300 38350 1263 1144 29350 29400 864 783 32350 32400 997 904 35350 35400 1131 1025 38350 38400 1265 1146 29400 29450 866 785 32400 32450 1000 906 35400 35450 1133 1027 38400 38450 1267 1148 29450 29500 868 787 32450 32500 1002 908 35450 35500 1136 1029 38450 38500 1269 1150 29500 29550 870 789 32500 32550 1004 910 35500 35550 1138 1031 38500 38550 1271 1153 29550 29600 873 791 32550 32600 1006 912 35550 35600 1140 1033 38550 38600 1274 1155 29600 29650 875 793 32600 32650 1008 914 35600 35650 1142 1035 38600 38650 1276 1157 29650 29700 877 795 32650 32700 1011 916 35650 35700 1144 1037 38650 38700 1278 1159 29700 29750 879 797 32700 32750 1013 918 35700 35750 1147 1039 38700 38750 1280 1161 29750 29800 881 799 32750 32800 1015 920 35750 35800 1149 1041 38750 38800 1283 1163 29800 29850 884 801 32800 32850 1017 922 35800 35850 1151 1043 38800 38850 1285 1165 29850 29900 886 803 32850 32900 1020 924 35850 35900 1153 1045 38850 38900 1287 1167 29900 29950 888 805 32900 32950 1022 926 35900 35950 1156 1047 38900 38950 1289 1169 29950 30000 890 807 32950 33000 1024 928 35950 36000 1158 1049 38950 39000 1292 1171

$30000 $33000 $36000 $39000

$30000 $30050 $ 893 $ 809 $33000 $33050 $ 1026 $ 930 $36000 $36050 $ 1160 $ 1052 $39000 $39050 $ 1294 $ 1173 30050 30100 895 811 33050 33100 1029 932 36050 36100 1162 1054 39050 39100 1296 1175 30100 30150 897 813 33100 33150 1031 934 36100 36150 1164 1056 39100 39150 1298 1177 30150 30200 899 815 33150 33200 1033 936 36150 36200 1167 1058 39150 39200 1300 1179 30200 30250 902 817 33200 33250 1035 938 36200 36250 1169 1060 39200 39250 1303 1181 30250 30300 904 819 33250 33300 1037 940 36250 36300 1171 1062 39250 39300 1305 1183 30300 30350 906 821 33300 33350 1040 942 36300 36350 1173 1064 39300 39350 1307 1185 30350 30400 908 823 33350 33400 1042 944 36350 36400 1176 1066 39350 39400 1309 1187 30400 30450 910 825 33400 33450 1044 946 36400 36450 1178 1068 39400 39450 1312 1189 30450 30500 913 827 33450 33500 1046 948 36450 36500 1180 1070 39450 39500 1314 1191 30500 30550 915 829 33500 33550 1049 951 36500 36550 1182 1072 39500 39550 1316 1193 30550 30600 917 831 33550 33600 1051 953 36550 36600 1185 1074 39550 39600 1318 1195 30600 30650 919 833 33600 33650 1053 955 36600 36650 1187 1076 39600 39650 1320 1197 30650 30700 922 835 33650 33700 1055 957 36650 36700 1189 1078 39650 39700 1323 1199 30700 30750 924 837 33700 33750 1058 959 36700 36750 1191 1080 39700 39750 1325 1201 30750 30800 926 839 33750 33800 1060 961 36750 36800 1193 1082 39750 39800 1327 1203 30800 30850 928 841 33800 33850 1062 963 36800 36850 1196 1084 39800 39850 1329 1205 30850 30900 930 843 33850 33900 1064 965 36850 36900 1198 1086 39850 39900 1332 1207 30900 30950 933 845 33900 33950 1066 967 36900 36950 1200 1088 39900 39950 1334 1209 30950 31000 935 847 33950 34000 1069 969 36950 37000 1202 1090 39950 40000 1336 1211

OHIO TAX TABLES FOR 1998 ONLY 25

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$40000 $42000 $44000 $46000

$40000 $40050 $ 1339 $ 1213 $42000 $42050 $ 1443 $ 1308 $44000 $44050 $ 1547 $ 1402 $46000 $46050 $ 1651 $ 1496 40050 40100 1341 1216 42050 42100 1445 1310 44050 44100 1549 1404 46050 46100 1653 1499 40100 40150 1344 1218 42100 42150 1448 1312 44100 44150 1552 1407 46100 46150 1656 1501 40150 40200 1346 1220 42150 42200 1450 1315 44150 44200 1554 1409 46150 46200 1658 1503 40200 40250 1349 1223 42200 42250 1453 1317 44200 44250 1557 1411 46200 46250 1661 1506 40250 40300 1352 1225 42250 42300 1456 1319 44250 44300 1560 1414 46250 46300 1664 1508 40300 40350 1354 1227 42300 42350 1458 1322 44300 44350 1562 1416 46300 46350 1666 1510 40350 40400 1357 1230 42350 42400 1461 1324 44350 44400 1565 1418 46350 46400 1669 1513 40400 40450 1359 1232 42400 42450 1463 1326 44400 44450 1567 1421 46400 46450 1671 1515 40450 40500 1362 1234 42450 42500 1466 1329 44450 44500 1570 1423 46450 46500 1674 1517 40500 40550 1365 1237 42500 42550 1469 1331 44500 44550 1573 1425 46500 46550 1677 1520 40550 40600 1367 1239 42550 42600 1471 1334 44550 44600 1575 1428 46550 46600 1679 1522 40600 40650 1370 1242 42600 42650 1474 1336 44600 44650 1578 1430 46600 46650 1682 1524 40650 40700 1372 1244 42650 42700 1476 1338 44650 44700 1580 1433 46650 46700 1684 1527 40700 40750 1375 1246 42700 42750 1479 1341 44700 44750 1583 1435 46700 46750 1687 1529 40750 40800 1378 1249 42750 42800 1482 1343 44750 44800 1586 1437 46750 46800 1690 1532 40800 40850 1380 1251 42800 42850 1484 1345 44800 44850 1588 1440 46800 46850 1692 1534 40850 40900 1383 1253 42850 42900 1487 1348 44850 44900 1591 1442 46850 46900 1695 1536 40900 40950 1385 1256 42900 42950 1489 1350 44900 44950 1593 1444 46900 46950 1697 1539 40950 41000 1388 1258 42950 43000 1492 1352 44950 45000 1596 1447 46950 47000 1700 1541

$41000 $43000 $45000 $47000

$41000 $41050 $ 1391 $ 1260 $43000 $43050 $ 1495 $ 1355 $45000 $45050 $ 1599 $ 1449 $47000 $47050 $ 1703 $ 1543 41050 41100 1393 1263 43050 43100 1497 1357 45050 45100 1601 1451 47050 47100 1705 1546 41100 41150 1396 1265 43100 43150 1500 1359 45100 45150 1604 1454 47100 47150 1708 1548 41150 41200 1398 1268 43150 43200 1502 1362 45150 45200 1606 1456 47150 47200 1710 1550 41200 41250 1401 1270 43200 43250 1505 1364 45200 45250 1609 1458 47200 47250 1713 1553 41250 41300 1404 1272 43250 43300 1508 1367 45250 45300 1612 1461 47250 47300 1716 1555 41300 41350 1406 1275 43300 43350 1510 1369 45300 45350 1614 1463 47300 47350 1718 1557 41350 41400 1409 1277 43350 43400 1513 1371 45350 45400 1617 1466 47350 47400 1721 1560 41400 41450 1411 1279 43400 43450 1515 1374 45400 45450 1619 1468 47400 47450 1723 1562 41450 41500 1414 1282 43450 43500 1518 1376 45450 45500 1622 1470 47450 47500 1726 1565 41500 41550 1417 1284 43500 43550 1521 1379 45500 45550 1625 1473 47500 47550 1729 1567 41550 41600 1419 1286 43550 43600 1523 1381 45550 45600 1627 1475 47550 47600 1731 1569 41600 41650 1422 1289 43600 43650 1526 1383 45600 45650 1630 1477 47600 47650 1734 1572 41650 41700 1424 1291 43650 43700 1528 1385 45650 45700 1632 1480 47650 47700 1736 1574 41700 41750 1427 1293 43700 43750 1531 1388 45700 45750 1635 1482 47700 47750 1739 1576 41750 41800 1430 1296 43750 43800 1534 1390 45750 45800 1638 1484 47750 47800 1742 1579 41800 41850 1432 1298 43800 43850 1536 1392 45800 45850 1640 1487 47800 47850 1744 1581 41850 41900 1435 1301 43850 43900 1539 1395 45850 45900 1643 1489 47850 47900 1747 1583 41900 41950 1437 1303 43900 43950 1541 1397 45900 45950 1645 1491 47900 47950 1749 1586 41950 42000 1440 1305 43950 44000 1544 1400 45950 46000 1648 1494 47950 48000 1752 1588

OHIO TAX TABLES FOR 1998 ONLY 26

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$48000 $51000 $54000 $57000

$48000 $48050 $ 1755 $ 1590 $51000 $51050 $ 1911 $ 1732 $54000 $54050 $ 2067 $ 1873 $57000 $57050 $ 2223 $ 2015 48050 48100 1757 1593 51050 51100 1913 1734 54050 54100 2069 1876 57050 57100 2225 2017 48100 48150 1760 1595 51100 51150 1916 1737 54100 54150 2072 1878 57100 57150 2228 2020 48150 48200 1762 1598 51150 51200 1918 1739 54150 54200 2074 1880 57150 57200 2230 2022 48200 48250 1765 1600 51200 51250 1921 1741 54200 54250 2077 1883 57200 57250 2233 2024 48250 48300 1768 1602 51250 51300 1924 1744 54250 54300 2080 1885 57250 57300 2236 2027 48300 48350 1770 1605 51300 51350 1926 1746 54300 54350 2082 1888 57300 57350 2238 2029 48350 48400 1773 1607 51350 51400 1929 1748 54350 54400 2085 1890 57350 57400 2241 2031 48400 48450 1775 1609 51400 51450 1931 1751 54400 54450 2087 1892 57400 57450 2243 2034 48450 48500 1778 1612 51450 51500 1934 1753 54450 54500 2090 1895 57450 57500 2246 2036 48500 48550 1781 1614 51500 51550 1937 1756 54500 54550 2093 1897 57500 57550 2249 2038 48550 48600 1783 1616 51550 51600 1939 1758 54550 54600 2095 1899 57550 57600 2251 2041 48600 48650 1786 1619 51600 51650 1942 1760 54600 54650 2098 1902 57600 57650 2254 2043 48650 48700 1788 1621 51650 51700 1944 1763 54650 54700 2100 1904 57650 57700 2256 2045 48700 48750 1791 1623 51700 51750 1947 1765 54700 54750 2103 1906 57700 57750 2259 2048 48750 48800 1794 1626 51750 51800 1950 1767 54750 54800 2106 1909 57750 57800 2262 2050 48800 48850 1796 1628 51800 51850 1952 1770 54800 54850 2108 1911 57800 57850 2264 2053 48850 48900 1799 1631 51850 51900 1955 1772 54850 54900 2111 1913 57850 57900 2267 2055 48900 48950 1801 1633 51900 51950 1957 1774 54900 54950 2113 1916 57900 57950 2269 2057 48950 49000 1804 1635 51950 52000 1960 1777 54950 55000 2116 1918 57950 58000 2272 2060

$49000 $52000 $55000 $58000

$49000 $49050 $ 1807 $ 1638 $52000 $52050 $ 1963 $ 1779 $55000 $55050 $ 2119 $ 1921 $58000 $58050 $ 2275 $ 2062 49050 49100 1809 1640 52050 52100 1965 1781 55050 55100 2121 1923 58050 58100 2277 2064 49100 49150 1812 1642 52100 52150 1968 1784 55100 55150 2124 1925 58100 58150 2280 2067 49150 49200 1814 1645 52150 52200 1970 1786 55150 55200 2126 1928 58150 58200 2282 2069 49200 49250 1817 1647 52200 52250 1973 1789 55200 55250 2129 1930 58200 58250 2285 2071 49250 49300 1820 1649 52250 52300 1976 1791 55250 55300 2132 1932 58250 58300 2288 2074 49300 49350 1822 1652 52300 52350 1978 1793 55300 55350 2134 1935 58300 58350 2290 2076 49350 49400 1825 1654 52350 52400 1981 1796 55350 55400 2137 1937 58350 58400 2293 2078 49400 49450 1827 1656 52400 52450 1983 1798 55400 55450 2139 1939 58400 58450 2295 2081 49450 49500 1830 1659 52450 52500 1986 1800 55450 55500 2142 1942 58450 58500 2298 2083 49500 49550 1833 1661 52500 52550 1989 1803 55500 55550 2145 1944 58500 58550 2301 2086 49550 49600 1835 1664 52550 52600 1991 1805 55550 55600 2147 1946 58550 58600 2303 2088 49600 49650 1838 1666 52600 52650 1994 1807 55600 55650 2150 1949 58600 58650 2306 2090 49650 49700 1840 1668 52650 52700 1996 1810 55650 55700 2152 1951 58650 58700 2308 2093 49700 49750 1843 1671 52700 52750 1999 1812 55700 55750 2155 1954 58700 58750 2311 2095 49750 49800 1846 1673 52750 52800 2002 1814 55750 55800 2158 1956 58750 58800 2314 2097 49800 49850 1848 1675 52800 52850 2004 1817 55800 55850 2160 1958 58800 58850 2316 2100 49850 49900 1851 1678 52850 52900 2007 1819 55850 55900 2163 1961 58850 58900 2319 2102 49900 49950 1853 1680 52900 52950 2009 1822 55900 55950 2165 1963 58900 58950 2321 2104 49950 50000 1856 1682 52950 53000 2012 1824 55950 56000 2168 1965 58950 59000 2324 2107

$50000 $53000 $56000 $59000

$50000 $50050 $ 1859 $ 1685 $53000 $53050 $ 2015 $ 1826 $56000 $56050 $ 2171 $ 1968 $59000 $59050 $ 2327 $ 2109 50050 50100 1861 1687 53050 53100 2017 1829 56050 56100 2173 1970 59050 59100 2329 2111 50100 50150 1864 1689 53100 53150 2020 1831 56100 56150 2176 1972 59100 59150 2332 2114 50150 50200 1866 1692 53150 53200 2022 1833 56150 56200 2178 1975 59150 59200 2334 2116 50200 50250 1869 1694 53200 53250 2025 1836 56200 56250 2181 1977 59200 59250 2337 2119 50250 50300 1872 1697 53250 53300 2028 1838 56250 56300 2184 1979 59250 59300 2340 2121 50300 50350 1874 1699 53300 53350 2030 1840 56300 56350 2186 1982 59300 59350 2342 2123 50350 50400 1877 1701 53350 53400 2033 1843 56350 56400 2189 1984 59350 59400 2345 2126 50400 50450 1879 1704 53400 53450 2035 1845 56400 56450 2191 1987 59400 59450 2347 2128 50450 50500 1882 1706 53450 53500 2038 1847 56450 56500 2194 1989 59450 59500 2350 2130 50500 50550 1885 1708 53500 53550 2041 1850 56500 56550 2197 1991 59500 59550 2353 2133 50550 50600 1887 1711 53550 53600 2043 1852 56550 56600 2199 1994 59550 59600 2355 2135 50600 50650 1890 1713 53600 53650 2046 1855 56600 56650 2202 1996 59600 59650 2358 2137 50650 50700 1892 1715 53650 53700 2048 1857 56650 56700 2204 1998 59650 59700 2360 2140 50700 50750 1895 1718 53700 53750 2051 1859 56700 56750 2207 2001 59700 59750 2363 2142 50750 50800 1898 1720 53750 53800 2054 1862 56750 56800 2210 2003 59750 59800 2366 2144 50800 50850 1900 1722 53800 53850 2056 1864 56800 56850 2212 2005 59800 59850 2368 2147 50850 50900 1903 1725 53850 53900 2059 1866 56850 56900 2215 2008 59850 59900 2371 2149 50900 50950 1905 1727 53900 53950 2061 1869 56900 56950 2217 2010 59900 59950 2373 2152 50950 51000 1908 1730 53950 54000 2064 1871 56950 57000 2220 2012 59950 60000 2376 2154

OHIO TAX TABLES FOR 1998 ONLY 27

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$60000 $62000 $64000 $66000

$60000 $60050 $ 2379 $ 2156 $62000 $62050 $ 2483 $ 2251 $64000 $64050 $ 2587 $ 2345 $66000 $66050 $ 2691 $ 2439 60050 60100 2381 2159 62050 62100 2485 2253 64050 64100 2589 2347 66050 66100 2693 2442 60100 60150 2384 2161 62100 62150 2488 2255 64100 64150 2592 2350 66100 66150 2696 2444 60150 60200 2387 2163 62150 62200 2491 2258 64150 64200 2595 2352 66150 66200 2699 2446 60200 60250 2389 2166 62200 62250 2493 2260 64200 64250 2597 2354 66200 66250 2701 2449 60250 60300 2392 2168 62250 62300 2496 2262 64250 64300 2600 2357 66250 66300 2704 2451 60300 60350 2394 2170 62300 62350 2498 2265 64300 64350 2602 2359 66300 66350 2706 2453 60350 60400 2397 2173 62350 62400 2501 2267 64350 64400 2605 2361 66350 66400 2709 2456 60400 60450 2400 2175 62400 62450 2504 2269 64400 64450 2608 2364 66400 66450 2712 2458 60450 60500 2402 2177 62450 62500 2506 2272 64450 64500 2610 2366 66450 66500 2714 2460 60500 60550 2405 2180 62500 62550 2509 2274 64500 64550 2613 2368 66500 66550 2717 2463 60550 60600 2407 2182 62550 62600 2511 2277 64550 64600 2615 2371 66550 66600 2719 2465 60600 60650 2410 2185 62600 62650 2514 2279 64600 64650 2618 2373 66600 66650 2722 2467 60650 60700 2413 2187 62650 62700 2517 2281 64650 64700 2621 2376 66650 66700 2725 2470 60700 60750 2415 2189 62700 62750 2519 2284 64700 64750 2623 2378 66700 66750 2727 2472 60750 60800 2418 2192 62750 62800 2522 2286 64750 64800 2626 2380 66750 66800 2730 2475 60800 60850 2420 2194 62800 62850 2524 2288 64800 64850 2628 2383 66800 66850 2732 2477 60850 60900 2423 2196 62850 62900 2527 2291 64850 64900 2631 2385 66850 66900 2735 2479 60900 60950 2426 2199 62900 62950 2530 2293 64900 64950 2634 2387 66900 66950 2738 2482 60950 61000 2428 2201 62950 63000 2532 2295 64950 65000 2636 2390 66950 67000 2740 2484

$61000 $63000 $65000 $67000

$61000 $61050 $ 2431 $ 2203 $63000 $63050 $ 2535 $ 2298 $65000 $65050 $ 2639 $ 2392 $67000 $67050 $ 2743 $ 2486 61050 61100 2433 2206 63050 63100 2537 2300 65050 65100 2641 2394 67050 67100 2745 2489 61100 61150 2436 2208 63100 63150 2540 2302 65100 65150 2644 2397 67100 67150 2748 2491 61150 61200 2439 2211 63150 63200 2543 2305 65150 65200 2647 2399 67150 67200 2751 2493 61200 61250 2441 2213 63200 63250 2545 2307 65200 65250 2649 2401 67200 67250 2753 2496 61250 61300 2444 2215 63250 63300 2548 2310 65250 65300 2652 2404 67250 67300 2756 2498 61300 61350 2446 2218 63300 63350 2550 2312 65300 65350 2654 2406 67300 67350 2758 2500 61350 61400 2449 2220 63350 63400 2553 2314 65350 65400 2657 2409 67350 67400 2761 2503 61400 61450 2452 2222 63400 63450 2556 2317 65400 65450 2660 2411 67400 67450 2764 2505 61450 61500 2454 2225 63450 63500 2558 2319 65450 65500 2662 2413 67450 67500 2766 2508 61500 61550 2457 2227 63500 63550 2561 2321 65500 65550 2665 2416 67500 67550 2769 2510 61550 61600 2459 2229 63550 63600 2563 2324 65550 65600 2667 2418 67550 67600 2771 2512 61600 61650 2462 2232 63600 63650 2566 2326 65600 65650 2670 2420 67600 67650 2774 2515 61650 61700 2465 2234 63650 63700 2569 2328 65650 65700 2673 2423 67650 67700 2777 2517 61700 61750 2467 2236 63700 63750 2571 2331 65700 65750 2675 2425 67700 67750 2779 2519 61750 61800 2470 2239 63750 63800 2574 2333 65750 65800 2678 2427 67750 67800 2782 2522 61800 61850 2472 2241 63800 63850 2576 2335 65800 65850 2680 2430 67800 67850 2784 2524 61850 61900 2475 2244 63850 63900 2579 2338 65850 65900 2683 2432 67850 67900 2787 2526 61900 61950 2478 2246 63900 63950 2582 2340 65900 65950 2686 2434 67900 67950 2790 2529 61950 62000 2480 2248 63950 64000 2584 2343 65950 66000 2688 2437 67950 68000 2792 2531

OHIO TAX TABLES FOR 1998 ONLY 28

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$68000 $71000 $74000 $77000

$68000 $68050 $ 2795 $ 2533 $71000 $71050 $ 2951 $ 2675 $74000 $74050 $ 3107 $ 2816 $77000 $77050 $ 3263 $ 2958 68050 68100 2797 2536 71050 71100 2953 2677 74050 74100 3109 2819 77050 77100 3265 2960 68100 68150 2800 2538 71100 71150 2956 2680 74100 74150 3112 2821 77100 77150 3268 2963 68150 68200 2803 2541 71150 71200 2959 2682 74150 74200 3115 2823 77150 77200 3271 2965 68200 68250 2805 2543 71200 71250 2961 2684 74200 74250 3117 2826 77200 77250 3273 2967 68250 68300 2808 2545 71250 71300 2964 2687 74250 74300 3120 2828 77250 77300 3276 2970 68300 68350 2810 2548 71300 71350 2966 2689 74300 74350 3122 2831 77300 77350 3278 2972 68350 68400 2813 2550 71350 71400 2969 2691 74350 74400 3125 2833 77350 77400 3281 2974 68400 68450 2816 2552 71400 71450 2972 2694 74400 74450 3128 2835 77400 77450 3284 2977 68450 68500 2818 2555 71450 71500 2974 2696 74450 74500 3130 2838 77450 77500 3286 2979 68500 68550 2821 2557 71500 71550 2977 2699 74500 74550 3133 2840 77500 77550 3289 2981 68550 68600 2823 2559 71550 71600 2979 2701 74550 74600 3135 2842 77550 77600 3291 2984 68600 68650 2826 2562 71600 71650 2982 2703 74600 74650 3138 2845 77600 77650 3294 2986 68650 68700 2829 2564 71650 71700 2985 2706 74650 74700 3141 2847 77650 77700 3297 2988 68700 68750 2831 2566 71700 71750 2987 2708 74700 74750 3143 2849 77700 77750 3299 2991 68750 68800 2834 2569 71750 71800 2990 2710 74750 74800 3146 2852 77750 77800 3302 2993 68800 68850 2836 2571 71800 71850 2992 2713 74800 74850 3148 2854 77800 77850 3304 2996 68850 68900 2839 2574 71850 71900 2995 2715 74850 74900 3151 2856 77850 77900 3307 2998 68900 68950 2842 2576 71900 71950 2998 2717 74900 74950 3154 2859 77900 77950 3310 3000 68950 69000 2844 2578 71950 72000 3000 2720 74950 75000 3156 2861 77950 78000 3312 3003

$69000 $72000 $75000 $78000

$69000 $69050 $ 2847 $ 2581 $72000 $72050 $ 3003 $ 2722 $75000 $75050 $ 3159 $ 2864 $78000 $78050 $ 3315 $ 3005 69050 69100 2849 2583 72050 72100 3005 2724 75050 75100 3161 2866 78050 78100 3317 3007 69100 69150 2852 2585 72100 72150 3008 2727 75100 75150 3164 2868 78100 78150 3320 3010 69150 69200 2855 2588 72150 72200 3011 2729 75150 75200 3167 2871 78150 78200 3323 3012 69200 69250 2857 2590 72200 72250 3013 2732 75200 75250 3169 2873 78200 78250 3325 3014 69250 69300 2860 2592 72250 72300 3016 2734 75250 75300 3172 2875 78250 78300 3328 3017 69300 69350 2862 2595 72300 72350 3018 2736 75300 75350 3174 2878 78300 78350 3330 3019 69350 69400 2865 2597 72350 72400 3021 2739 75350 75400 3177 2880 78350 78400 3333 3021 69400 69450 2868 2599 72400 72450 3024 2741 75400 75450 3180 2882 78400 78450 3336 3024 69450 69500 2870 2602 72450 72500 3026 2743 75450 75500 3182 2885 78450 78500 3338 3026 69500 69550 2873 2604 72500 72550 3029 2746 75500 75550 3185 2887 78500 78550 3341 3029 69550 69600 2875 2607 72550 72600 3031 2748 75550 75600 3187 2889 78550 78600 3343 3031 69600 69650 2878 2609 72600 72650 3034 2750 75600 75650 3190 2892 78600 78650 3346 3033 69650 69700 2881 2611 72650 72700 3037 2753 75650 75700 3193 2894 78650 78700 3349 3036 69700 69750 2883 2614 72700 72750 3039 2755 75700 75750 3195 2897 78700 78750 3351 3038 69750 69800 2886 2616 72750 72800 3042 2757 75750 75800 3198 2899 78750 78800 3354 3040 69800 69850 2888 2618 72800 72850 3044 2760 75800 75850 3200 2901 78800 78850 3356 3043 69850 69900 2891 2621 72850 72900 3047 2762 75850 75900 3203 2904 78850 78900 3359 3045 69900 69950 2894 2623 72900 72950 3050 2765 75900 75950 3206 2906 78900 78950 3362 3047 69950 70000 2896 2625 72950 73000 3052 2767 75950 76000 3208 2908 78950 79000 3364 3050

$70000 $73000 $76000 $79000

$70000 $70050 $ 2899 $ 2628 $73000 $73050 $ 3055 $ 2769 $76000 $76050 $ 3211 $ 2911 $79000 $79050 $ 3367 $ 3052 70050 70100 2901 2630 73050 73100 3057 2772 76050 76100 3213 2913 79050 79100 3369 3054 70100 70150 2904 2632 73100 73150 3060 2774 76100 76150 3216 2915 79100 79150 3372 3057 70150 70200 2907 2635 73150 73200 3063 2776 76150 76200 3219 2918 79150 79200 3375 3059 70200 70250 2909 2637 73200 73250 3065 2779 76200 76250 3221 2920 79200 79250 3377 3062 70250 70300 2912 2640 73250 73300 3068 2781 76250 76300 3224 2922 79250 79300 3380 3064 70300 70350 2914 2642 73300 73350 3070 2783 76300 76350 3226 2925 79300 79350 3382 3066 70350 70400 2917 2644 73350 73400 3073 2786 76350 76400 3229 2927 79350 79400 3385 3069 70400 70450 2920 2647 73400 73450 3076 2788 76400 76450 3232 2930 79400 79450 3388 3071 70450 70500 2922 2649 73450 73500 3078 2790 76450 76500 3234 2932 79450 79500 3390 3073 70500 70550 2925 2651 73500 73550 3081 2793 76500 76550 3237 2934 79500 79550 3393 3076 70550 70600 2927 2654 73550 73600 3083 2795 76550 76600 3239 2937 79550 79600 3395 3078 70600 70650 2930 2656 73600 73650 3086 2798 76600 76650 3242 2939 79600 79650 3398 3080 70650 70700 2933 2658 73650 73700 3089 2800 76650 76700 3245 2941 79650 79700 3401 3083 70700 70750 2935 2661 73700 73750 3091 2802 76700 76750 3247 2944 79700 79750 3403 3085 70750 70800 2938 2663 73750 73800 3094 2805 76750 76800 3250 2946 79750 79800 3406 3087 70800 70850 2940 2665 73800 73850 3096 2807 76800 76850 3252 2948 79800 79850 3408 3090 70850 70900 2943 2668 73850 73900 3099 2809 76850 76900 3255 2951 79850 79900 3411 3092 70900 70950 2946 2670 73900 73950 3102 2812 76900 76950 3258 2953 79900 79950 3414 3095 70950 71000 2948 2673 73950 74000 3104 2814 76950 77000 3260 2955 79950 80000 3416 3097

OHIO TAX TABLES FOR 1998 ONLY 29

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$80000 $82000 $84000 $86000

$80000 $80050 $ 3419 $ 3099 $82000 $82050 $ 3538 $ 3207 $84000 $84050 $ 3657 $ 3315 $86000 $86050 $ 3776 $ 3423 80050 80100 3422 3102 82050 82100 3541 3210 84050 84100 3660 3318 86050 86100 3779 3425 80100 80150 3425 3105 82100 82150 3544 3213 84100 84150 3663 3320 86100 86150 3782 3428 80150 80200 3428 3108 82150 82200 3547 3215 84150 84200 3666 3323 86150 86200 3785 3431 80200 80250 3431 3110 82200 82250 3550 3218 84200 84250 3669 3326 86200 86250 3788 3434 80250 80300 3434 3113 82250 82300 3553 3221 84250 84300 3672 3328 86250 86300 3791 3436 80300 80350 3437 3116 82300 82350 3556 3223 84300 84350 3675 3331 86300 86350 3793 3439 80350 80400 3440 3118 82350 82400 3559 3226 84350 84400 3678 3334 86350 86400 3796 3442 80400 80450 3443 3121 82400 82450 3562 3229 84400 84450 3681 3337 86400 86450 3799 3444 80450 80500 3446 3124 82450 82500 3565 3231 84450 84500 3684 3339 86450 86500 3802 3447 80500 80550 3449 3126 82500 82550 3568 3234 84500 84550 3687 3342 86500 86550 3805 3450 80550 80600 3452 3129 82550 82600 3571 3237 84550 84600 3689 3345 86550 86600 3808 3452 80600 80650 3455 3132 82600 82650 3574 3240 84600 84650 3692 3347 86600 86650 3811 3455 80650 80700 3458 3134 82650 82700 3577 3242 84650 84700 3695 3350 86650 86700 3814 3458 80700 80750 3461 3137 82700 82750 3580 3245 84700 84750 3698 3353 86700 86750 3817 3460 80750 80800 3464 3140 82750 82800 3583 3248 84750 84800 3701 3355 86750 86800 3820 3463 80800 80850 3467 3143 82800 82850 3585 3250 84800 84850 3704 3358 86800 86850 3823 3466 80850 80900 3470 3145 82850 82900 3588 3253 84850 84900 3707 3361 86850 86900 3826 3469 80900 80950 3473 3148 82900 82950 3591 3256 84900 84950 3710 3363 86900 86950 3829 3471 80950 81000 3476 3151 82950 83000 3594 3258 84950 85000 3713 3366 86950 87000 3832 3474

$81000 $83000 $85000 $87000

$81000 $81050 $ 3479 $ 3153 $83000 $83050 $ 3597 $ 3261 $85000 $85050 $ 3716 $ 3369 $87000 $87050 $ 3835 $ 3477 81050 81100 3481 3156 83050 83100 3600 3264 85050 85100 3719 3372 87050 87100 3838 3479 81100 81150 3484 3159 83100 83150 3603 3266 85100 85150 3722 3374 87100 87150 3841 3482 81150 81200 3487 3161 83150 83200 3606 3269 85150 85200 3725 3377 87150 87200 3844 3485 81200 81250 3490 3164 83200 83250 3609 3272 85200 85250 3728 3380 87200 87250 3847 3487 81250 81300 3493 3167 83250 83300 3612 3275 85250 85300 3731 3382 87250 87300 3850 3490 81300 81350 3496 3169 83300 83350 3615 3277 85300 85350 3734 3385 87300 87350 3853 3493 81350 81400 3499 3172 83350 83400 3618 3280 85350 85400 3737 3388 87350 87400 3856 3495 81400 81450 3502 3175 83400 83450 3621 3283 85400 85450 3740 3390 87400 87450 3859 3498 81450 81500 3505 3178 83450 83500 3624 3285 85450 85500 3743 3393 87450 87500 3862 3501 81500 81550 3508 3180 83500 83550 3627 3288 85500 85550 3746 3396 87500 87550 3865 3504 81550 81600 3511 3183 83550 83600 3630 3291 85550 85600 3749 3398 87550 87600 3868 3506 81600 81650 3514 3186 83600 83650 3633 3293 85600 85650 3752 3401 87600 87650 3871 3509 81650 81700 3517 3188 83650 83700 3636 3296 85650 85700 3755 3404 87650 87700 3874 3512 81700 81750 3520 3191 83700 83750 3639 3299 85700 85750 3758 3407 87700 87750 3877 3514 81750 81800 3523 3194 83750 83800 3642 3301 85750 85800 3761 3409 87750 87800 3880 3517 81800 81850 3526 3196 83800 83850 3645 3304 85800 85850 3764 3412 87800 87850 3883 3520 81850 81900 3529 3199 83850 83900 3648 3307 85850 85900 3767 3415 87850 87900 3886 3522 81900 81950 3532 3202 83900 83950 3651 3310 85900 85950 3770 3417 87900 87950 3889 3525 81950 82000 3535 3205 83950 84000 3654 3312 85950 86000 3773 3420 87950 88000 3892 3528

OHIO TAX TABLES FOR 1998 ONLY 30

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$88000 $91000 $94000 $97000

$88000 $88050 $ 3895 $ 3530 $91000 $91050 $ 4073 $ 3692 $94000 $94050 $ 4251 $ 3854 $97000 $97050 $ 4429 $ 4015 88050 88100 3897 3533 91050 91100 4076 3695 94050 94100 4254 3856 97050 97100 4432 4018 88100 88150 3900 3536 91100 91150 4079 3698 94100 94150 4257 3859 97100 97150 4435 4021 88150 88200 3903 3539 91150 91200 4082 3700 94150 94200 4260 3862 97150 97200 4438 4023 88200 88250 3906 3541 91200 91250 4085 3703 94200 94250 4263 3865 97200 97250 4441 4026 88250 88300 3909 3544 91250 91300 4088 3706 94250 94300 4266 3867 97250 97300 4444 4029 88300 88350 3912 3547 91300 91350 4091 3708 94300 94350 4269 3870 97300 97350 4447 4032 88350 88400 3915 3549 91350 91400 4094 3711 94350 94400 4272 3873 97350 97400 4450 4034 88400 88450 3918 3552 91400 91450 4097 3714 94400 94450 4275 3875 97400 97450 4453 4037 88450 88500 3921 3555 91450 91500 4100 3716 94450 94500 4278 3878 97450 97500 4456 4040 88500 88550 3924 3557 91500 91550 4103 3719 94500 94550 4281 3881 97500 97550 4459 4042 88550 88600 3927 3560 91550 91600 4106 3722 94550 94600 4284 3883 97550 97600 4462 4045 88600 88650 3930 3563 91600 91650 4108 3724 94600 94650 4287 3886 97600 97650 4465 4048 88650 88700 3933 3566 91650 91700 4111 3727 94650 94700 4290 3889 97650 97700 4468 4050 88700 88750 3936 3568 91700 91750 4114 3730 94700 94750 4293 3891 97700 97750 4471 4053 88750 88800 3939 3571 91750 91800 4117 3733 94750 94800 4296 3894 97750 97800 4474 4056 88800 88850 3942 3574 91800 91850 4120 3735 94800 94850 4299 3897 97800 97850 4477 4059 88850 88900 3945 3576 91850 91900 4123 3738 94850 94900 4302 3900 97850 97900 4480 4061 88900 88950 3948 3579 91900 91950 4126 3741 94900 94950 4305 3902 97900 97950 4483 4064 88950 89000 3951 3582 91950 92000 4129 3743 94950 95000 4308 3905 97950 98000 4486 4067

$89000 $92000 $95000 $98000

$89000 $89050 $ 3954 $ 3584 $92000 $92050 $ 4132 $ 3746 $95000 $95050 $ 4311 $ 3908 $98000 $98050 $ 4489 $ 4069 89050 89100 3957 3587 92050 92100 4135 3749 95050 95100 4314 3910 98050 98100 4492 4072 89100 89150 3960 3590 92100 92150 4138 3751 95100 95150 4316 3913 98100 98150 4495 4075 89150 89200 3963 3592 92150 92200 4141 3754 95150 95200 4319 3916 98150 98200 4498 4077 89200 89250 3966 3595 92200 92250 4144 3757 95200 95250 4322 3918 98200 98250 4501 4080 89250 89300 3969 3598 92250 92300 4147 3759 95250 95300 4325 3921 98250 98300 4504 4083 89300 89350 3972 3601 92300 92350 4150 3762 95300 95350 4328 3924 98300 98350 4507 4085 89350 89400 3975 3603 92350 92400 4153 3765 95350 95400 4331 3927 98350 98400 4510 4088 89400 89450 3978 3606 92400 92450 4156 3768 95400 95450 4334 3929 98400 98450 4513 4091 89450 89500 3981 3609 92450 92500 4159 3770 95450 95500 4337 3932 98450 98500 4516 4094 89500 89550 3984 3611 92500 92550 4162 3773 95500 95550 4340 3935 98500 98550 4519 4096 89550 89600 3987 3614 92550 92600 4165 3776 95550 95600 4343 3937 98550 98600 4522 4099 89600 89650 3990 3617 92600 92650 4168 3778 95600 95650 4346 3940 98600 98650 4524 4102 89650 89700 3993 3619 92650 92700 4171 3781 95650 95700 4349 3943 98650 98700 4527 4104 89700 89750 3996 3622 92700 92750 4174 3784 95700 95750 4352 3945 98700 98750 4530 4107 89750 89800 3999 3625 92750 92800 4177 3786 95750 95800 4355 3948 98750 98800 4533 4110 89800 89850 4001 3627 92800 92850 4180 3789 95800 95850 4358 3951 98800 98850 4536 4112 89850 89900 4004 3630 92850 92900 4183 3792 95850 95900 4361 3953 98850 98900 4539 4115 89900 89950 4007 3633 92900 92950 4186 3794 95900 95950 4364 3956 98900 98950 4542 4118 89950 90000 4010 3636 92950 93000 4189 3797 95950 96000 4367 3959 98950 99000 4545 4120

$90000 $93000 $96000 $99000

$90000 $90050 $ 4013 $ 3638 $93000 $93050 $ 4192 $ 3800 $96000 $96050 $ 4370 $ 3962 $99000 $99050 $ 4548 $ 4123 90050 90100 4016 3641 93050 93100 4195 3803 96050 96100 4373 3964 99050 99100 4551 4126 90100 90150 4019 3644 93100 93150 4198 3805 96100 96150 4376 3967 99100 99150 4554 4129 90150 90200 4022 3646 93150 93200 4201 3808 96150 96200 4379 3970 99150 99200 4557 4131 90200 90250 4025 3649 93200 93250 4204 3811 96200 96250 4382 3972 99200 99250 4560 4134 90250 90300 4028 3652 93250 93300 4207 3813 96250 96300 4385 3975 99250 99300 4563 4137 90300 90350 4031 3654 93300 93350 4210 3816 96300 96350 4388 3978 99300 99350 4566 4139 90350 90400 4034 3657 93350 93400 4212 3819 96350 96400 4391 3980 99350 99400 4569 4142 90400 90450 4037 3660 93400 93450 4215 3821 96400 96450 4394 3983 99400 99450 4572 4145 90450 90500 4040 3662 93450 93500 4218 3824 96450 96500 4397 3986 99450 99500 4575 4147 90500 90550 4043 3665 93500 93550 4221 3827 96500 96550 4400 3988 99500 99550 4578 4150 90550 90600 4046 3668 93550 93600 4224 3830 96550 96600 4403 3991 99550 99600 4581 4153 90600 90650 4049 3671 93600 93650 4227 3832 96600 96650 4406 3994 99600 99650 4584 4155 90650 90700 4052 3673 93650 93700 4230 3835 96650 96700 4409 3997 99650 99700 4587 4158 90700 90750 4055 3676 93700 93750 4233 3838 96700 96750 4412 3999 99700 99750 4590 4161 90750 90800 4058 3679 93750 93800 4236 3840 96750 96800 4415 4002 99750 99800 4593 4164 90800 90850 4061 3681 93800 93850 4239 3843 96800 96850 4418 4005 99800 99850 4596 4166 90850 90900 4064 3684 93850 93900 4242 3846 96850 96900 4420 4007 99850 99900 4599 4169 90900 90950 4067 3687 93900 93950 4245 3848 96900 96950 4423 4010 99900 99950 4602 4172 90950 91000 4070 3689 93950 94000 4248 3851 96950 97000 4426 4013 99950 100000 4605 4174

OHIO TAX TABLES FOR 1998 ONLY 31

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that surplus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax and tax rate before and after reduction The crossed-out part of the table shows the tax and tax rate before reduction The amount shown in the shaded area is the tax and tax rate after reduction

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

1998 IT-1040EZ AND IT-1040 TAX TABLE NO 2

Taxpayers with Ohio taxable income of $100000 or more must use this table

Ohio taxable income (line 5 of Form IT-1040EZ or line 5 of Form IT-1040)

$0mdash 5000 $5000mdash 10000

$10000mdash 15000 $15000mdash 20000 $20000mdash 40000 $40000mdash 80000 $80000mdash 100000

$100000mdash 200000 over 200000

Ohio tax rate before reduction DO NOT USE

743 of Ohio taxable income

$ 3715 plus 1486 of excess over $ 5000

$ 11145 plus 2972 of excess over $ 10000

$ 26065 plus 3715 of excess over $ 15000

$ 44580 plus 4457 of excess over $ 20000

$ 133720 plus 5201 of excess over $ 40000

$ 341760 plus 5943 of excess over $ 80000

$ 460620 plus 69 of excess over $ 100000

$ 1150620 plus 75 of excess over $ 200000

1998 Ohio tax rate after reduction

673 of Ohio taxable income

$ 3365 plus 1347 of excess over $ 5000

$ 10100 plus 2694 of excess over $ 10000

$ 23570 plus 3368 of excess over $ 15000

$ 40410 plus 4040 of excess over $ 20000

$ 121210 plus 4715 of excess over $ 40000

$ 309810 plus 5388 of excess over $ 80000

$ 417570 plus 6255 of excess over $ 100000

$ 1043070 plus 6799 of excess over $ 200000

32

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 1998 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 your county board ofnumbers elections

ADAMS COUNTY Adams CountyOhio Valley Local SD 0101

ALLEN COUNTY 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 Ashland City SD 0301 Hillsdale Local SD 0302

Loudonville-Perrysville Ex Vil SD 0303 Mapleton Local SD 0304

ASHTABULA COUNTY 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 Alexander Local SD 0501 Athens City SD 0502 Federal Hocking Local SD 0503 Nelsonville-York City SD 0504 Trimble Local SD 0505

AUGLAIZE COUNTY 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 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 Eastern Local SD 0801 Fayetteville-Perry Local SD 0802 Georgetown Ex Vil SD 0803 Ripley Union Lewis Huntington Local SD 0804 Western Brown Local SD 0805

BUTLER COUNTY Edgewood City SD 0901 Fairfield City SD 0902 Hamilton City SD 0903 Lakota Local SD 0904

Madison Local SD 0905 MiddletownMonroe City SD 0906

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

CARROLL COUNTY Brown Local SD 1001 Carrollton Ex Vil SD 1002

CHAMPAIGN COUNTY 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 Mad River-Green Local SD 1201 Northeastern Local SD 1203 Northwestern Local SD 1204

Southeastern Local SD 1205 Springfield City SD 1206 Clark-Shawnee Local SD 1207 Tecumseh Local SD 1202

CLERMONT COUNTY 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 Blanchester Local SD 1401 Clinton-Massie Local SD 1402 East Clinton Local SD 1403 Wilmington City SD 1404

COLUMBIANA COUNTY 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 Coshocton City SD 1601 Ridgewood Local SD 1602 River View Local SD 1603

CRAWFORD COUNTY 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 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 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 Ayersville Local SD 2001

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

Northeastern Local SD 2005

DELAWARE COUNTY Big Walnut Local SD 2101 Buckeye Valley Local SD 2102

Delaware City SD 2103 Olentangy Local SD 2104

ERIE COUNTY 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 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 Miami Trace Local SD 2401 Washington Court House City SD 2402

FRANKLIN COUNTY 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 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

School district income tax in effect for 1998

33

GALLIA COUNTY Gallia County Local SD 2701 Gallipolis City SD 2702

GEAUGA COUNTY 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 Beavercreek City SD 2901

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

Sugarcreek Local SD 2905 Xenia City SD2906

Yellow Springs Ex Vil SD 2907

GUERNSEY COUNTY Cambridge City SD3001 East Guernsey Local SD3002 Rolling Hills Local SD 3003

HAMILTON COUNTY Cincinnati City SD3101 Deer Park Community City SD3102 Finneytown Local SD 3103 Forest Hills Local SD 3104 Indian Hill Ex Vil SD 3106 Lockland City SD 3107 Loveland City SD 3108 Madeira City SD 3109 Mariemont City SD3110 Mount Healthy City SD3111 North College Hill City SD 3112 Northwest Local SD 3113 Norwood City SD 3114 Oak Hills Local SD3115 Princeton City SD 3116 Reading Community City SD3117 Southwest Local SD 3118 St Bernard-Elmwood Place City SD 3119 Sycamore Community City SD 3120 Three Rivers Local SD 3121 Winton Woods City SD3105

Wyoming City SD 3122

HANCOCK COUNTY Arcadia Local SD 3201

Arlington Local SD3202 Cory-Rawson Local SD3203

Findlay City SD 3204 Liberty-Benton Local SD 3205 McComb Local SD 3206

Van Buren Local SD3207 Vanlue Local SD3208

HARDIN COUNTY Ada Ex Vil SD3301 Hardin Northern Local SD 3302 Kenton City SD3303 Ridgemont Local SD 3304

Riverdale Local SD3305 Upper Scioto Valley Local SD 3306

HARRISON COUNTY Conotton Valley Union Local SD 3401 Harrison Hills City SD 3402

HENRY COUNTY Holgate Local SD 3501 Liberty Center Local SD3502

Napoleon Area City SD3503 Patrick Henry Local SD3504

HIGHLAND COUNTY Bright Local SD3601 Fairfield Local SD 3602 Greenfield Ex Vil SD 3603

Hillsboro City SD 3604 Lynchburg-Clay Local SD3605

HOCKING COUNTY Logan-Hocking Local SD3701

HOLMES COUNTY East Holmes Local SD3801 West Holmes Local SD 3802

HURON COUNTY Bellevue City SD 3901 Monroeville Local SD 3902

New London Local SD 3903 Norwalk City SD 3904 South Central Local SD3905 Western Reserve Local SD3906

Willard City SD 3907

JACKSON COUNTY Jackson City SD4001 Oak Hill Union Local SD 4002 Wellston City SD4003

JEFFERSON COUNTY Buckeye Local SD 4101 Edison Local SD 4102 Indian Creek Local SD 4103 Steubenville City SD 4104 Toronto City SD 4105

KNOX COUNTY Centerburg Local SD 4201 Danville Local SD 4202

East Knox Local SD 4203 Fredericktown Local SD4204 Mount Vernon City SD4205 LAKE COUNTY Fairport Harbor Ex Vil SD 4301 Kirtland Local SD4302 Madison Local SD 4303 Mentor Ex Vil SD4304 Painesville City Local SD4305 Painesville Township Local SD 4306 Perry Local SD 4307 Wickliffe City SD 4308 Willoughby-Eastlake City SD 4309

LAWRENCE COUNTY Chesapeake Union Ex Vil SD 4401 Dawson-Bryant Local SD4402 Fairland Local SD4403 Ironton City SD4404 Rock Hill Local SD 4405 South Point Local SD 4406 Symmes Valley Local SD4407

LICKING COUNTY Granville Ex Vil SD 4501 Heath City SD4502 Johnstown-Monroe Local SD 4503 Lakewood Local SD 4504 Licking Heights Local SD 4505

Licking Valley Local SD4506 Newark City SD 4507

North Fork Local SD 4508 Northridge Local SD 4509 Southwest Licking Local SD4510

LOGAN COUNTY Bellefontaine City SD4601 Benjamin Logan Local SD 4602 Indian Lake Local SD4603

Riverside Local SD4604

LORAIN COUNTY Amherst Ex Vil SD4701 Avon Lake City SD 4702 Avon Local SD 4703 Clearview Local SD4704 Columbia Local SD 4705 Elyria City SD4706 Firelands Local SD 4707 Keystone Local SD 4708 Lorain City SD4709 Midview Local SD4710 North Ridgeville City SD 4711

Oberlin City SD 4712 Sheffield-Sheffield Lake City SD4713

Wellington Ex Vil SD4715

LUCAS COUNTY Anthony Wayne Local SD4801 Maumee City SD 4802 Oregon City SD 4803 Ottawa Hills Local SD4804 Springfield Local SD 4805 Sylvania City SD 4806 Toledo City SD 4807 Washington Local SD4808

School district income tax in effect for 1998

MADISON COUNTY Jefferson Local SD 4901

Jonathan Alder Local SD4902 London City SD4903 Madison-Plains Local SD 4904

MAHONING COUNTY Austintown Local SD 5001 Boardman Local SD 5002 Campbell City SD5003 Canfield Local SD 5004 Jackson-Milton Local SD 5005 Lowellville Local SD5006 Poland Local SD 5007 Sebring Local SD5008 South Range Local SD 5009 Springfield Local SD 5010 Struthers City SD5011 West Branch Local SD 5012 Western Reserve Local SD5013 Youngstown City SD5014

MARION COUNTY Elgin Local SD 5101 Marion City SD5102 Pleasant Local SD5103 Ridgedale Local SD5104 River Valley Local SD 5105

MEDINA COUNTY Black River Local SD5201 Brunswick City SD 5202 Buckeye Local SD 5203 Cloverleaf Local SD 5204 Highland Local SD 5205 Medina City SD 5206 Wadsworth City SD5207

MEIGS COUNTY Eastern Local SD 5301 Meigs Local SD 5302 Southern Local SD5303

MERCER COUNTY Celina City SD5401 Coldwater Ex Vil SD5402 Fort Recovery Local SD 5406

Marion Local SD 5403 Parkway Local SD 5405

St Henry Consolidated Local SD 5407

MIAMI COUNTY Bethel Local SD5501

Bradford Ex Vil SD 5502 Covington Ex Vil SD5503 Miami East Local SD 5504

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

Tipp City Ex Vil SD 5508 Troy City SD5509

MONROE COUNTY Switzerland of Ohio Local SD 5601

MONTGOMERY COUNTY Brookville Local SD 5701 Centerville City SD5702 Dayton City SD5703 Huber Heights City SD5715 Jefferson Township Local SD 5704 Kettering City SD 5705 Mad River Local SD5706 Miamisburg City SD5707

New Lebanon Local SD 5708 Northmont City SD5709 Northridge Local SD5710 Oakwood City SD5711 Trotwood-Madison City SD 5712

Valley View Local SD5713 Vandalia-Butler City SD5714 West Carrollton City SD5716

MORGAN COUNTY Morgan Local SD 5801

MORROW COUNTY Cardington-Lincoln Local SD 5901

Highland Local SD 5902 Mount Gilead Ex Vil SD 5903 Northmor Local SD 5904

34

MUSKINGUM COUNTY East Muskingum Local SD6001 Franklin Local SD6002 Maysville Local SD 6003 Tri-Valley Local SD 6004 West Muskingum Local SD 6005 Zanesville City SD6006

NOBLE COUNTY Caldwell Ex Vil SD 6101 Noble Local SD 6102

OTTAWA COUNTY Benton-Carroll-Salem Local SD6201 Danbury Local SD 6202 Genoa Area Local SD6203 Middle Bass Local SD6204 North Bass Local SD 6205 Port Clinton City SD6206 Put-In-Bay Local SD 6207

PAULDING COUNTY Antwerp Local SD 6301 Paulding Ex Vil SD 6302 Wayne Trace Local SD6303

PERRY COUNTY Crooksville Ex Vil SD6401 New Lexington City SD 6402 Northern Local SD6403 Southern Local SD6404

PICKAWAY COUNTY Circleville City SD 6501 Logan Elm Local SD 6502

Teays Valley Local SD6503 Westfall Local SD6504

PIKE COUNTY Eastern Local SD 6601 Scioto Valley Local SD 6602 Waverly City SD6603 Western Local SD6604

PORTAGE COUNTY Aurora City SD 6701 Crestwood Local SD6702 Field Local SD6703 James A Garfield Local SD 6704 Kent City SD6705 Ravenna City SD 6706 Rootstown Local SD6707 Southeast Local SD6708 Streetsboro City SD 6709 Waterloo Local SD 6710 Windham Ex Vil SD6711

PREBLE COUNTY College Corner Local SD 6801

National Trail Local SD 6802 Eaton City SD 6803 Preble Shawnee Local SD 6804

Twin Valley Community Local SD6805 Tri-County North Local SD6806

PUTNAM COUNTY Columbus Grove Local SD6901 Continental Local SD 6902

Jennings Local SD 6903 Kalida Local SD 6904

Leipsic Local SD 6905 Miller City-New Cleveland Local SD 6906 Ottawa-Glandorf Local SD6907

Ottoville Local SD6908 Pandora-Gilboa Local SD6909

RICHLAND COUNTY Clear Fork Valley Local SD 7001 Crestview Local SD7002 Lexington Local SD7003 Lucas Local SD7004 Madison Local SD 7005 Mansfield City SD 7006 Ontario Local SD7009

Plymouth Local SD7007 Shelby City SD 7008

ROSS COUNTY Adena Local SD7101 Chillicothe City SD7102 Huntington Local SD7103 Paint Valley Local SD 7104

Scioto Valley Local SD 7105 Union-Scioto Local SD7106 Zane Trace Local SD 7107

SANDUSKY COUNTY Clyde-Green Springs Ex Vil SD7201

Fremont City SD7202 Gibsonburg Ex Vil SD7203 Lakota Local SD 7204 Woodmore Local SD 7205

SCIOTO COUNTY Bloom-Vernon Local SD7301 Clay Local SD7302 Green Local SD 7303 Minford Local SD7304 New Boston Local SD 7305 Northwest Local SD 7306 Portsmouth City SD7307 Valley Local SD 7308 Washington-Nile Local SD7309 Wheelersburg Local SD7310

SENECA COUNTY Bettsville Local SD7401

Fostoria City SD 7402 Hopewell-Loudon Local SD7403

New Riegel Local SD 7404 Old Fort Local SD 7405 Seneca East Local SD7406 Tiffin City SD 7407

SHELBY COUNTY Anna Local SD 7501

Botkins Local SD7502 Fairlawn Local SD7503 Fort Loramie Local SD7504 Hardin-Houston Local SD 7505

Jackson Center Local SD7506 Russia Local SD 7507

Sidney City SD 7508

STARK COUNTY Alliance City SD7601 Canton City SD7602 Canton Local SD7603 Fairless Local SD7604 Jackson Local SD 7605 Lake Local SD 7606 Louisville City SD 7607 Marlington Local SD 7608

Massillon City SD7609 Minerva Local SD7610 North Canton City SD 7611 Northwest Local SD 7612 Osnaburg Local SD7613 Perry Local SD 7614 Plain Local SD7615 Sandy Valley Local SD 7616 Tuslaw Local SD 7617

SUMMIT COUNTY Akron City SD 7701 Barberton City SD 7702 Copley-Fairlawn City SD 7703 Coventry Local SD 7704 Cuyahoga Falls City SD 7705 Green Local SD 7707 Hudson Local SD7708 Manchester Local SD 7706 Mogadore Local SD7709 Nordonia Hills City SD 7710 Norton City SD 7711 Revere Local SD7712 Springfield Local SD 7713 Stow-Munroe Falls City SD 7714 Tallmadge City SD 7715 Twinsburg City SD 7716 Woodridge Local SD 7717

TRUMBULL COUNTY Bloomfield-Mespo Local SD7801 Bristol Local SD 7802 Brookfield Local SD7803 Champion Local SD 7804 Girard City SD7807 Howland Local SD 7808 Hubbard Ex Vil SD7809 Joseph Badger Local SD7810 LaBrae Local SD 7811 Lakeview Local SD 7812 Liberty Local SD 7813

School district income tax in effect for 1998

Lordstown Local SD7814 Maplewood Local SD 7815 Mathews Local SD 7806 McDonald Local SD 7816 Newton Falls Ex Vil SD 7817 Niles City SD7818 Southington Local SD7819 Warren City SD 7820 Weathersfield Local SD7821

TUSCARAWAS COUNTY Claymont City SD7901 Dover City SD 7902 Garaway Local SD7903 Indian Valley Local SD 7904 Newcomerstown Ex Vil SD 7905 New Philadelphia City SD7906 Strasburg-Franklin Local SD7907 Tuscarawas Valley Local SD 7908

UNION COUNTY Fairbanks Local SD 8001

Marysville Ex Vil SD 8002 North Union Local SD8003

VAN WERT COUNTY Crestview Local SD8101 Lincolnview Local SD8102 Van Wert City SD8104

VINTON COUNTY Vinton County Local SD 8201

WARREN COUNTY Carlisle Local SD8301 Franklin City SD8304 Kings Local SD8303 Lebanon City SD 8305 Little Miami Local SD8306 Mason City SD 8307 Springboro Community City SD 8302 Wayne Local SD8308

WASHINGTON COUNTY Belpre City SD8401 Fort Frye Local SD 8402 Frontier Local SD 8403 Marietta City SD8404 Warren Local SD 8405 Wolf Creek Local SD 8406

WAYNE COUNTY Chippewa Local SD8501 Dalton Local SD 8502 Green Local SD 8503 North Central Local SD8504

Northwestern Local SD 8505 Orrville City SD8506 Rittman Ex Vil SD8507 Southeast Local SD8508 Triway Local SD8509 Wooster City SD8510

WILLIAMS COUNTY Bryan City SD8601

Edgerton Local SD 8602 Edon-Northwest Local SD8603 Millcreek-West Unity Local SD8604 Montpelier Ex Vil SD8605 North Central Local SD8606

Stryker Local SD 8607

WOOD COUNTY Bowling Green City SD8701

Eastwood Local SD 8702 Elmwood Local SD8703

Lake Local SD 8704 North Baltimore Local SD8705 Northwood Local SD8706 Otsego Local SD8707

Perrysburg Ex Vil SD 8708 Rossford Ex Vil SD 8709

WYANDOT COUNTY Carey Ex Vil SD 8801

Mohawk Local SD8802 Upper Sandusky Ex Vil SD8803

35

To Determine the School District of Residence

COUNTY BOARD OF ELECTIONS

Adams 937-544-2633 Allen 419-223-8530 Ashland 419-282-4224 Ashtabula 440-576-6915

Athens 740-592-3201 Auglaize 419-738-9231 Belmont 740-676-1025 Brown 937-378-3008

Butler 513-887-3700 Carroll 330-627-2610 Champaign 937-652-1369 Clark 937-328-2491 2492 2604

Clermont 513-732-7275 Clinton 937-382-3537 Columbiana 330-424-1448 Coshocton 740-622-1117

Crawford 419-562-8721 Cuyahoga 216-443-3200 Darke 937-548-1835 Defiance 419-782-2906 8543

Delaware 740-368-1780 Erie 419-627-7601 Fairfield 740-687-7000 Fayette 740-335-1190

Franklin 614-462-3100 Fulton 419-335-6841 Gallia 740-446-1600 Geauga 440-285-2222 ext 5930

Greene 937-376-7470 Guernsey 740-432-2680 Hamilton 513-632-7031 Hancock 419-422-3245

Hardin 419-674-2211 Harrison 740-942-8866 Henry 419-592-7956 Highland 937-393-9961

Hocking 740-380-8683 Holmes 330-674-5921 Huron 419-668-8238 Jackson 740-286-2905

Jefferson 740-283-8522 Knox 740-397-2188 Lake 440-350-2700 Lawrence 740-532-0444

Call the County Board of Elections

COUNTY

Licking Logan Lorain Lucas

Madison Mahoning Marion Medina

Meigs Mercer Miami Monroe

Montgomery Morgan Morrow Muskingum

Noble Ottawa Paulding Perry

Pickaway Pike Portage Preble

Putnam Richland Ross Sandusky

Scioto Seneca Shelby Stark

Summit Trumbull Tuscarawas Union

Van Wert Vinton Warren Washington

Wayne Williams Wood Wyandot

BOARD OF ELECTIONS

740-349-8683 937-599-7255 440-244-3186 440-322-8228 419-213-4001

740-852-9424 330-783-2474 740-387-9631 330-722-9278

740-992-2697 419-586-2215 937-332-6926 740-472-0929

937-225-5656 740-962-3116 419-946-4026 740-455-7120

740-732-2057 419-734-6880 419-399-8230 740-342-2134

740-474-1100 8077 740-947-4512 2039 330-297-3511 937-456-8117

419-523-3343 419-774-5530 740-775-2350 419-334-6180

740-353-4178 419-447-4424 937-498-7207 330-438-8683

330-643-5200 330-369-4050 330-343-8819 937-642-2836

419-238-4192 740-596-5855 513-695-1358 740-374-6828

330-287-5480 419-636-1854 419-354-9120 419-294-1226

36 70998

n

n

I I I

I I I I

I I I I I I

I I I I I I I I

I I I

I I I I

I I I I

I I I I I

1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 i i 1 1 1

- 111111111111

IT-10 OHIO Information Notice 1998 For the year January 1-December 31 1998 or other taxable year beginning ________________________ 1998 and ending ________________________ 19_____

TY

PE

OR

PR

INT

TY

PE O

R P

RIN

T

Your first name Initial Last name Your social security number Filing Statusmdashcheck only one

n Single Notice

n Joint Notice

If a joint notice spousersquos first name Initial Last name Spousersquos social security number

Home address (number and street) PLACE LABEL HERE Apt No Ohio county

City town or post office state and ZIP code Ohio Public School District Number

s

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 7

I AM NOT REQUIRED TO FILE A 1998 OHIO INCOME TAX RETURN BECAUSE

1 I MOVED OUT OF THE STATE OF OHIO IN 1997 AND HAD NO INCOME IN OHIO DURING 1998

I MOVED TO ______________________________ DATE MOVED ______________________________

2 IN 1998 I WAS A RESIDENT OF ONE OF THE FOLLOWING STATES (CIRCLE STATE) KENTUCKY INDIANA WEST VIRGINIA MICHIGAN OR PENNSYLVANIA AND I 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 WE MAY ASK YOU LATER ON 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 1998

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)

OHIO IT-40P 1998PINCOME TAX PAYMENT VOUCHER Please use UPPER CASE letters to print the first three letters of

Taxpayerrsquos last name Spousersquos last name Your first name Initial Last name

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

(if joint filing)

Your Social Security Number

Spousersquos Number

(if joint filing)

Dollars Cents Return this voucher with check or money order payable to TREASURER OF STATE OF OHIO and mail to AMOUNT OF OHIO DEPrsquoT OF TAXATION PO BOX 182131 COLUMBUS OHIO 43218-2131 PAYMENT

s $

37

HOW TO GET OHIO TAX INFORMATION Do you want information by telephone - FAST FAST (Fast Answers about State Taxes) is an auto-mated phone system where you can get the status of your 1998 refund or get answers to the 23 most fre-quently asked tax questions Recorded tax information will be available 24 hours a day seven days a week

How do I use FAST to get refund information You can check on the status of your 1998 Ohio Income Tax refund by calling toll free 1-800-282-1784 You will be required to provide your social security number and your refund amount We will then tell you if your refund has been processed and when you can expect your refund Refund information will occasionally not be available due to system maintenance Refund pro-cessing takes from six to eight weeks You are limited to one refund information call every three days

Do you want to access us on the Internet Visit the State of Ohio Internet Web Site at wwwstateohustax You can get answers to the 23 most frequently asked tax questions as well as tax forms Publications Information Releases Tax Rules and Statistics

Do you want to visit us in person The addresses for our district offices are found on page 39 of this booklet

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 to a tax question If you write be sure to include your social security number Our address is found on page 39 of this booklet

How do I use FAST to answer a tax question You can listen to answers for the following 23 most frequently asked questions by calling toll free 1-800-282-1780 A pre-recorded message will follow each

Forms Information bull Where can I pick up Ohio income tax forms bull How can I get a copy of my Ohio income tax return bull What should I do if I need a paper copy of my

Telefile return

Filing Requirements bull I moved into Ohio last year How do I file bull How can I get an extension of time to file my Ohio

income tax return bull Where do I send my Ohio income tax return bull I never received a W-2 form What do I do bull What should I do if I need to correct my Telefile

return bull What should I do if the IRS examined and changed

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

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

an Ohio return bull Can my children claim themselves on their Ohio

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

Refund Problems bull I moved since I filed my Ohio return How can I get

my refund bull My spouse passed away but my refund check has

both our names on it What should I do bull Irsquom due a refund Do I still need to file an Ohio

income tax return bull Irsquove either lost my refund check or it was stolen

What should I do

Payment Information bull Why was my Ohio withholding disallowed bull Should I file my Ohio income tax return even though

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

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

income taxes bull Can I pay my taxes with a credit card

Ohio School District Information bull How do I find out what school district I live in bull What do I do if my employer mistakenly withheld

Ohio school district income tax

38

ii11imi111 11111 11 11 111 1

0

TAXPAYER ASSISTANCE

By Internet STATE OF OHIO INTERNET WEBSITE

Tax Forms Instructions wwwstateohustax FAST Tax Questions

By Phone TOLL FREE TELEPHONE NUMBERS

Toll Free 24 Hour Refund Hotline 1-800-282-1784 Toll Free Form Requests 1-800-282-1782 Toll Free Tax Questions 1-800-282-1780

Walk-in Ohio Department of Taxation District Office Locations Walk-in services are available at all office locations Monday through Friday 800 am to 500 pm

AKRON DISTRICT OFFICE CINCINNATI DISTRICT OFFICE CLEVELAND DISTRICT OFFICE 161 South High Street 900 Dalton Avenue at West 8th Street 615 West Superior Avenue Suite 501 Cincinnati Ohio 45203-1171 Fifth Floor Room 570 Akron Ohio 44308-1600 Cleveland Ohio 44113-1891

COLUMBUS DISTRICT OFFICE DAYTON DISTRICT OFFICE LIMA DISTRICT OFFICE 1880 East Dublin-Granville Road Centre City Offices 1303 Bellefontaine Avenue Columbus Ohio 43229-3529 15 East Fourth Street Room 510 Lima Ohio 45804-3199

Dayton Ohio 45402-2162

TOLEDO DISTRICT OFFICE YOUNGSTOWN DISTRICT OFFICE ZANESVILLE DISTRICT OFFICE One Government Center Stambaugh Building 601 Underwood Street Suite 1400 44 Federal Plaza Central 300 Zanesville Ohio 43701-3786 Toledo Ohio 43604-2232 Youngstown Ohio 44503-1651

Written Ohio Department of Taxation Taxpayer Services Mailing address

Ohio Department of Taxation Taxpayer ServiceCentral Registration Division Taxpayer Services Response Section PO Box 182382 Columbus Ohio 43218-2382

For Deaf Hard of Hearing or Speech Impaired who use TTY or TDD only Please contact the Ohio Relay Service at 1-800-750-0750 and give the Communication Assistant the Ohio Department of Taxation telephone number that you wish to contact

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 loca-tions in your area call the Internal Revenue Service at 1-800-829-1040 If you received an Ohio andor Federal income tax pack-age in the mail take them with you when you go for help

The Ohio Department of Taxation is an Equal Opportunity Employer

39

OHIO Department of Taxation Columbus Ohio 43270

  • Untitled
    • 2
Page 24: Individual Income Tax · Individual Income Tax Forms and Instructions This booklet contains 2 copies of Form IT-1040, the standard Ohio income tax form AND Form IT-1040 EZ, the short

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$20000 $22000 $24000 $26000

$20000 $20050 $ 447 $ 405 20050 20100 449 407 20100 20150 451 409 20150 20200 454 411 20200 20250 456 413 20250 20300 458 415 20300 20350 460 417 20350 20400 463 419 20400 20450 465 421 20450 20500 467 423 20500 20550 469 425 20550 20600 471 427 20600 20650 474 429 20650 20700 476 431 20700 20750 478 433 20750 20800 480 435 20800 20850 483 437 20850 20900 485 439 20900 20950 487 441 20950 21000 489 443

$22000 $22050 $ 536 $ 486 22050 22100 538 488 22100 22150 541 490 22150 22200 543 492 22200 22250 545 494 22250 22300 547 496 22300 22350 549 498 22350 22400 552 500 22400 22450 554 502 22450 22500 556 504 22500 22550 558 506 22550 22600 561 508 22600 22650 563 510 22650 22700 565 512 22700 22750 567 514 22750 22800 569 516 22800 22850 572 518 22850 22900 574 520 22900 22950 576 522 22950 23000 578 524

$24000 $24050 $ 625 $ 567 24050 24100 627 569 24100 24150 630 571 24150 24200 632 573 24200 24250 634 575 24250 24300 636 577 24300 24350 639 579 24350 24400 641 581 24400 24450 643 583 24450 24500 645 585 24500 24550 647 587 24550 24600 650 589 24600 24650 652 591 24650 24700 654 593 24700 24750 656 595 24750 24800 659 597 24800 24850 661 599 24850 24900 663 601 24900 24950 665 603 24950 25000 668 605

$26000 $26050 $ 714 $ 648 26050 26100 717 650 26100 26150 719 652 26150 26200 721 654 26200 26250 723 656 26250 26300 725 658 26300 26350 728 660 26350 26400 730 662 26400 26450 732 664 26450 26500 734 666 26500 26550 737 668 26550 26600 739 670 26600 26650 741 672 26650 26700 743 674 26700 26750 746 676 26750 26800 748 678 26800 26850 750 680 26850 26900 752 682 26900 26950 754 684 26950 27000 757 686

$21000 $23000 $25000 $27000

$21000 $21050 $ 491 $ 446 21050 21100 494 448 21100 21150 496 450 21150 21200 498 452 21200 21250 500 454 21250 21300 503 456 21300 21350 505 458 21350 21400 507 460 21400 21450 509 462 21450 21500 512 464 21500 21550 514 466 21550 21600 516 468 21600 21650 518 470 21650 21700 520 472 21700 21750 523 474 21750 21800 525 476 21800 21850 527 478 21850 21900 529 480 21900 21950 532 482 21950 22000 534 484

$23000 $23050 $ 581 $ 526 23050 23100 583 528 23100 23150 585 530 23150 23200 587 532 23200 23250 590 534 23250 23300 592 536 23300 23350 594 538 23350 23400 596 540 23400 23450 598 542 23450 23500 601 544 23500 23550 603 547 23550 23600 605 549 23600 23650 607 551 23650 23700 610 553 23700 23750 612 555 23750 23800 614 557 23800 23850 616 559 23850 23900 619 561 23900 23950 621 563 23950 24000 623 565

$25000 $25050 $ 670 $ 607 25050 25100 672 609 25100 25150 674 611 25150 25200 676 613 25200 25250 679 615 25250 25300 681 617 25300 25350 683 619 25350 25400 685 621 25400 25450 688 623 25450 25500 690 625 25500 25550 692 627 25550 25600 694 629 25600 25650 697 631 25650 25700 699 633 25700 25750 701 635 25750 25800 703 637 25800 25850 705 639 25850 25900 708 641 25900 25950 710 643 25950 26000 712 645

$27000 $27050 $ 759 $ 688 27050 27100 761 690 27100 27150 763 692 27150 27200 766 694 27200 27250 768 696 27250 27300 770 698 27300 27350 772 700 27350 27400 775 702 27400 27450 777 704 27450 27500 779 706 27500 27550 781 708 27550 27600 783 710 27600 27650 786 712 27650 27700 788 714 27700 27750 790 716 27750 27800 792 718 27800 27850 795 720 27850 27900 797 722 27900 27950 799 724 27950 28000 801 726

OHIO TAX TABLES FOR 1998 ONLY 24

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$28000 $31000 $34000 $37000

$28000 $28050 $ 803 $ 728 $31000 $31050 $ 937 $ 850 $34000 $34050 $ 1071 $ 971 $37000 $37050 $ 1205 $ 1092 28050 28100 806 730 31050 31100 939 852 34050 34100 1073 973 37050 37100 1207 1094 28100 28150 808 732 31100 31150 942 854 34100 34150 1075 975 37100 37150 1209 1096 28150 28200 810 734 31150 31200 944 856 34150 34200 1078 977 37150 37200 1211 1098 28200 28250 812 736 31200 31250 946 858 34200 34250 1080 979 37200 37250 1214 1100 28250 28300 815 738 31250 31300 948 860 34250 34300 1082 981 37250 37300 1216 1102 28300 28350 817 740 31300 31350 951 862 34300 34350 1084 983 37300 37350 1218 1104 28350 28400 819 742 31350 31400 953 864 34350 34400 1086 985 37350 37400 1220 1106 28400 28450 821 744 31400 31450 955 866 34400 34450 1089 987 37400 37450 1222 1108 28450 28500 824 746 31450 31500 957 868 34450 34500 1091 989 37450 37500 1225 1110 28500 28550 826 749 31500 31550 959 870 34500 34550 1093 991 37500 37550 1227 1112 28550 28600 828 751 31550 31600 962 872 34550 34600 1095 993 37550 37600 1229 1114 28600 28650 830 753 31600 31650 964 874 34600 34650 1098 995 37600 37650 1231 1116 28650 28700 832 755 31650 31700 966 876 34650 34700 1100 997 37650 37700 1234 1118 28700 28750 835 757 31700 31750 968 878 34700 34750 1102 999 37700 37750 1236 1120 28750 28800 837 759 31750 31800 971 880 34750 34800 1104 1001 37750 37800 1238 1122 28800 28850 839 761 31800 31850 973 882 34800 34850 1107 1003 37800 37850 1240 1124 28850 28900 841 763 31850 31900 975 884 34850 34900 1109 1005 37850 37900 1242 1126 28900 28950 844 765 31900 31950 977 886 34900 34950 1111 1007 37900 37950 1245 1128 28950 29000 846 767 31950 32000 980 888 34950 35000 1113 1009 37950 38000 1247 1130

$29000 $32000 $35000 $38000

$29000 $29050 $ 848 $ 769 $32000 $32050 $ 982 $ 890 $35000 $35050 $ 1115 $ 1011 $38000 $38050 $ 1249 $ 1132 29050 29100 850 771 32050 32100 984 892 35050 35100 1118 1013 38050 38100 1251 1134 29100 29150 853 773 32100 32150 986 894 35100 35150 1120 1015 38100 38150 1254 1136 29150 29200 855 775 32150 32200 988 896 35150 35200 1122 1017 38150 38200 1256 1138 29200 29250 857 777 32200 32250 991 898 35200 35250 1124 1019 38200 38250 1258 1140 29250 29300 859 779 32250 32300 993 900 35250 35300 1127 1021 38250 38300 1260 1142 29300 29350 861 781 32300 32350 995 902 35300 35350 1129 1023 38300 38350 1263 1144 29350 29400 864 783 32350 32400 997 904 35350 35400 1131 1025 38350 38400 1265 1146 29400 29450 866 785 32400 32450 1000 906 35400 35450 1133 1027 38400 38450 1267 1148 29450 29500 868 787 32450 32500 1002 908 35450 35500 1136 1029 38450 38500 1269 1150 29500 29550 870 789 32500 32550 1004 910 35500 35550 1138 1031 38500 38550 1271 1153 29550 29600 873 791 32550 32600 1006 912 35550 35600 1140 1033 38550 38600 1274 1155 29600 29650 875 793 32600 32650 1008 914 35600 35650 1142 1035 38600 38650 1276 1157 29650 29700 877 795 32650 32700 1011 916 35650 35700 1144 1037 38650 38700 1278 1159 29700 29750 879 797 32700 32750 1013 918 35700 35750 1147 1039 38700 38750 1280 1161 29750 29800 881 799 32750 32800 1015 920 35750 35800 1149 1041 38750 38800 1283 1163 29800 29850 884 801 32800 32850 1017 922 35800 35850 1151 1043 38800 38850 1285 1165 29850 29900 886 803 32850 32900 1020 924 35850 35900 1153 1045 38850 38900 1287 1167 29900 29950 888 805 32900 32950 1022 926 35900 35950 1156 1047 38900 38950 1289 1169 29950 30000 890 807 32950 33000 1024 928 35950 36000 1158 1049 38950 39000 1292 1171

$30000 $33000 $36000 $39000

$30000 $30050 $ 893 $ 809 $33000 $33050 $ 1026 $ 930 $36000 $36050 $ 1160 $ 1052 $39000 $39050 $ 1294 $ 1173 30050 30100 895 811 33050 33100 1029 932 36050 36100 1162 1054 39050 39100 1296 1175 30100 30150 897 813 33100 33150 1031 934 36100 36150 1164 1056 39100 39150 1298 1177 30150 30200 899 815 33150 33200 1033 936 36150 36200 1167 1058 39150 39200 1300 1179 30200 30250 902 817 33200 33250 1035 938 36200 36250 1169 1060 39200 39250 1303 1181 30250 30300 904 819 33250 33300 1037 940 36250 36300 1171 1062 39250 39300 1305 1183 30300 30350 906 821 33300 33350 1040 942 36300 36350 1173 1064 39300 39350 1307 1185 30350 30400 908 823 33350 33400 1042 944 36350 36400 1176 1066 39350 39400 1309 1187 30400 30450 910 825 33400 33450 1044 946 36400 36450 1178 1068 39400 39450 1312 1189 30450 30500 913 827 33450 33500 1046 948 36450 36500 1180 1070 39450 39500 1314 1191 30500 30550 915 829 33500 33550 1049 951 36500 36550 1182 1072 39500 39550 1316 1193 30550 30600 917 831 33550 33600 1051 953 36550 36600 1185 1074 39550 39600 1318 1195 30600 30650 919 833 33600 33650 1053 955 36600 36650 1187 1076 39600 39650 1320 1197 30650 30700 922 835 33650 33700 1055 957 36650 36700 1189 1078 39650 39700 1323 1199 30700 30750 924 837 33700 33750 1058 959 36700 36750 1191 1080 39700 39750 1325 1201 30750 30800 926 839 33750 33800 1060 961 36750 36800 1193 1082 39750 39800 1327 1203 30800 30850 928 841 33800 33850 1062 963 36800 36850 1196 1084 39800 39850 1329 1205 30850 30900 930 843 33850 33900 1064 965 36850 36900 1198 1086 39850 39900 1332 1207 30900 30950 933 845 33900 33950 1066 967 36900 36950 1200 1088 39900 39950 1334 1209 30950 31000 935 847 33950 34000 1069 969 36950 37000 1202 1090 39950 40000 1336 1211

OHIO TAX TABLES FOR 1998 ONLY 25

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$40000 $42000 $44000 $46000

$40000 $40050 $ 1339 $ 1213 $42000 $42050 $ 1443 $ 1308 $44000 $44050 $ 1547 $ 1402 $46000 $46050 $ 1651 $ 1496 40050 40100 1341 1216 42050 42100 1445 1310 44050 44100 1549 1404 46050 46100 1653 1499 40100 40150 1344 1218 42100 42150 1448 1312 44100 44150 1552 1407 46100 46150 1656 1501 40150 40200 1346 1220 42150 42200 1450 1315 44150 44200 1554 1409 46150 46200 1658 1503 40200 40250 1349 1223 42200 42250 1453 1317 44200 44250 1557 1411 46200 46250 1661 1506 40250 40300 1352 1225 42250 42300 1456 1319 44250 44300 1560 1414 46250 46300 1664 1508 40300 40350 1354 1227 42300 42350 1458 1322 44300 44350 1562 1416 46300 46350 1666 1510 40350 40400 1357 1230 42350 42400 1461 1324 44350 44400 1565 1418 46350 46400 1669 1513 40400 40450 1359 1232 42400 42450 1463 1326 44400 44450 1567 1421 46400 46450 1671 1515 40450 40500 1362 1234 42450 42500 1466 1329 44450 44500 1570 1423 46450 46500 1674 1517 40500 40550 1365 1237 42500 42550 1469 1331 44500 44550 1573 1425 46500 46550 1677 1520 40550 40600 1367 1239 42550 42600 1471 1334 44550 44600 1575 1428 46550 46600 1679 1522 40600 40650 1370 1242 42600 42650 1474 1336 44600 44650 1578 1430 46600 46650 1682 1524 40650 40700 1372 1244 42650 42700 1476 1338 44650 44700 1580 1433 46650 46700 1684 1527 40700 40750 1375 1246 42700 42750 1479 1341 44700 44750 1583 1435 46700 46750 1687 1529 40750 40800 1378 1249 42750 42800 1482 1343 44750 44800 1586 1437 46750 46800 1690 1532 40800 40850 1380 1251 42800 42850 1484 1345 44800 44850 1588 1440 46800 46850 1692 1534 40850 40900 1383 1253 42850 42900 1487 1348 44850 44900 1591 1442 46850 46900 1695 1536 40900 40950 1385 1256 42900 42950 1489 1350 44900 44950 1593 1444 46900 46950 1697 1539 40950 41000 1388 1258 42950 43000 1492 1352 44950 45000 1596 1447 46950 47000 1700 1541

$41000 $43000 $45000 $47000

$41000 $41050 $ 1391 $ 1260 $43000 $43050 $ 1495 $ 1355 $45000 $45050 $ 1599 $ 1449 $47000 $47050 $ 1703 $ 1543 41050 41100 1393 1263 43050 43100 1497 1357 45050 45100 1601 1451 47050 47100 1705 1546 41100 41150 1396 1265 43100 43150 1500 1359 45100 45150 1604 1454 47100 47150 1708 1548 41150 41200 1398 1268 43150 43200 1502 1362 45150 45200 1606 1456 47150 47200 1710 1550 41200 41250 1401 1270 43200 43250 1505 1364 45200 45250 1609 1458 47200 47250 1713 1553 41250 41300 1404 1272 43250 43300 1508 1367 45250 45300 1612 1461 47250 47300 1716 1555 41300 41350 1406 1275 43300 43350 1510 1369 45300 45350 1614 1463 47300 47350 1718 1557 41350 41400 1409 1277 43350 43400 1513 1371 45350 45400 1617 1466 47350 47400 1721 1560 41400 41450 1411 1279 43400 43450 1515 1374 45400 45450 1619 1468 47400 47450 1723 1562 41450 41500 1414 1282 43450 43500 1518 1376 45450 45500 1622 1470 47450 47500 1726 1565 41500 41550 1417 1284 43500 43550 1521 1379 45500 45550 1625 1473 47500 47550 1729 1567 41550 41600 1419 1286 43550 43600 1523 1381 45550 45600 1627 1475 47550 47600 1731 1569 41600 41650 1422 1289 43600 43650 1526 1383 45600 45650 1630 1477 47600 47650 1734 1572 41650 41700 1424 1291 43650 43700 1528 1385 45650 45700 1632 1480 47650 47700 1736 1574 41700 41750 1427 1293 43700 43750 1531 1388 45700 45750 1635 1482 47700 47750 1739 1576 41750 41800 1430 1296 43750 43800 1534 1390 45750 45800 1638 1484 47750 47800 1742 1579 41800 41850 1432 1298 43800 43850 1536 1392 45800 45850 1640 1487 47800 47850 1744 1581 41850 41900 1435 1301 43850 43900 1539 1395 45850 45900 1643 1489 47850 47900 1747 1583 41900 41950 1437 1303 43900 43950 1541 1397 45900 45950 1645 1491 47900 47950 1749 1586 41950 42000 1440 1305 43950 44000 1544 1400 45950 46000 1648 1494 47950 48000 1752 1588

OHIO TAX TABLES FOR 1998 ONLY 26

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$48000 $51000 $54000 $57000

$48000 $48050 $ 1755 $ 1590 $51000 $51050 $ 1911 $ 1732 $54000 $54050 $ 2067 $ 1873 $57000 $57050 $ 2223 $ 2015 48050 48100 1757 1593 51050 51100 1913 1734 54050 54100 2069 1876 57050 57100 2225 2017 48100 48150 1760 1595 51100 51150 1916 1737 54100 54150 2072 1878 57100 57150 2228 2020 48150 48200 1762 1598 51150 51200 1918 1739 54150 54200 2074 1880 57150 57200 2230 2022 48200 48250 1765 1600 51200 51250 1921 1741 54200 54250 2077 1883 57200 57250 2233 2024 48250 48300 1768 1602 51250 51300 1924 1744 54250 54300 2080 1885 57250 57300 2236 2027 48300 48350 1770 1605 51300 51350 1926 1746 54300 54350 2082 1888 57300 57350 2238 2029 48350 48400 1773 1607 51350 51400 1929 1748 54350 54400 2085 1890 57350 57400 2241 2031 48400 48450 1775 1609 51400 51450 1931 1751 54400 54450 2087 1892 57400 57450 2243 2034 48450 48500 1778 1612 51450 51500 1934 1753 54450 54500 2090 1895 57450 57500 2246 2036 48500 48550 1781 1614 51500 51550 1937 1756 54500 54550 2093 1897 57500 57550 2249 2038 48550 48600 1783 1616 51550 51600 1939 1758 54550 54600 2095 1899 57550 57600 2251 2041 48600 48650 1786 1619 51600 51650 1942 1760 54600 54650 2098 1902 57600 57650 2254 2043 48650 48700 1788 1621 51650 51700 1944 1763 54650 54700 2100 1904 57650 57700 2256 2045 48700 48750 1791 1623 51700 51750 1947 1765 54700 54750 2103 1906 57700 57750 2259 2048 48750 48800 1794 1626 51750 51800 1950 1767 54750 54800 2106 1909 57750 57800 2262 2050 48800 48850 1796 1628 51800 51850 1952 1770 54800 54850 2108 1911 57800 57850 2264 2053 48850 48900 1799 1631 51850 51900 1955 1772 54850 54900 2111 1913 57850 57900 2267 2055 48900 48950 1801 1633 51900 51950 1957 1774 54900 54950 2113 1916 57900 57950 2269 2057 48950 49000 1804 1635 51950 52000 1960 1777 54950 55000 2116 1918 57950 58000 2272 2060

$49000 $52000 $55000 $58000

$49000 $49050 $ 1807 $ 1638 $52000 $52050 $ 1963 $ 1779 $55000 $55050 $ 2119 $ 1921 $58000 $58050 $ 2275 $ 2062 49050 49100 1809 1640 52050 52100 1965 1781 55050 55100 2121 1923 58050 58100 2277 2064 49100 49150 1812 1642 52100 52150 1968 1784 55100 55150 2124 1925 58100 58150 2280 2067 49150 49200 1814 1645 52150 52200 1970 1786 55150 55200 2126 1928 58150 58200 2282 2069 49200 49250 1817 1647 52200 52250 1973 1789 55200 55250 2129 1930 58200 58250 2285 2071 49250 49300 1820 1649 52250 52300 1976 1791 55250 55300 2132 1932 58250 58300 2288 2074 49300 49350 1822 1652 52300 52350 1978 1793 55300 55350 2134 1935 58300 58350 2290 2076 49350 49400 1825 1654 52350 52400 1981 1796 55350 55400 2137 1937 58350 58400 2293 2078 49400 49450 1827 1656 52400 52450 1983 1798 55400 55450 2139 1939 58400 58450 2295 2081 49450 49500 1830 1659 52450 52500 1986 1800 55450 55500 2142 1942 58450 58500 2298 2083 49500 49550 1833 1661 52500 52550 1989 1803 55500 55550 2145 1944 58500 58550 2301 2086 49550 49600 1835 1664 52550 52600 1991 1805 55550 55600 2147 1946 58550 58600 2303 2088 49600 49650 1838 1666 52600 52650 1994 1807 55600 55650 2150 1949 58600 58650 2306 2090 49650 49700 1840 1668 52650 52700 1996 1810 55650 55700 2152 1951 58650 58700 2308 2093 49700 49750 1843 1671 52700 52750 1999 1812 55700 55750 2155 1954 58700 58750 2311 2095 49750 49800 1846 1673 52750 52800 2002 1814 55750 55800 2158 1956 58750 58800 2314 2097 49800 49850 1848 1675 52800 52850 2004 1817 55800 55850 2160 1958 58800 58850 2316 2100 49850 49900 1851 1678 52850 52900 2007 1819 55850 55900 2163 1961 58850 58900 2319 2102 49900 49950 1853 1680 52900 52950 2009 1822 55900 55950 2165 1963 58900 58950 2321 2104 49950 50000 1856 1682 52950 53000 2012 1824 55950 56000 2168 1965 58950 59000 2324 2107

$50000 $53000 $56000 $59000

$50000 $50050 $ 1859 $ 1685 $53000 $53050 $ 2015 $ 1826 $56000 $56050 $ 2171 $ 1968 $59000 $59050 $ 2327 $ 2109 50050 50100 1861 1687 53050 53100 2017 1829 56050 56100 2173 1970 59050 59100 2329 2111 50100 50150 1864 1689 53100 53150 2020 1831 56100 56150 2176 1972 59100 59150 2332 2114 50150 50200 1866 1692 53150 53200 2022 1833 56150 56200 2178 1975 59150 59200 2334 2116 50200 50250 1869 1694 53200 53250 2025 1836 56200 56250 2181 1977 59200 59250 2337 2119 50250 50300 1872 1697 53250 53300 2028 1838 56250 56300 2184 1979 59250 59300 2340 2121 50300 50350 1874 1699 53300 53350 2030 1840 56300 56350 2186 1982 59300 59350 2342 2123 50350 50400 1877 1701 53350 53400 2033 1843 56350 56400 2189 1984 59350 59400 2345 2126 50400 50450 1879 1704 53400 53450 2035 1845 56400 56450 2191 1987 59400 59450 2347 2128 50450 50500 1882 1706 53450 53500 2038 1847 56450 56500 2194 1989 59450 59500 2350 2130 50500 50550 1885 1708 53500 53550 2041 1850 56500 56550 2197 1991 59500 59550 2353 2133 50550 50600 1887 1711 53550 53600 2043 1852 56550 56600 2199 1994 59550 59600 2355 2135 50600 50650 1890 1713 53600 53650 2046 1855 56600 56650 2202 1996 59600 59650 2358 2137 50650 50700 1892 1715 53650 53700 2048 1857 56650 56700 2204 1998 59650 59700 2360 2140 50700 50750 1895 1718 53700 53750 2051 1859 56700 56750 2207 2001 59700 59750 2363 2142 50750 50800 1898 1720 53750 53800 2054 1862 56750 56800 2210 2003 59750 59800 2366 2144 50800 50850 1900 1722 53800 53850 2056 1864 56800 56850 2212 2005 59800 59850 2368 2147 50850 50900 1903 1725 53850 53900 2059 1866 56850 56900 2215 2008 59850 59900 2371 2149 50900 50950 1905 1727 53900 53950 2061 1869 56900 56950 2217 2010 59900 59950 2373 2152 50950 51000 1908 1730 53950 54000 2064 1871 56950 57000 2220 2012 59950 60000 2376 2154

OHIO TAX TABLES FOR 1998 ONLY 27

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$60000 $62000 $64000 $66000

$60000 $60050 $ 2379 $ 2156 $62000 $62050 $ 2483 $ 2251 $64000 $64050 $ 2587 $ 2345 $66000 $66050 $ 2691 $ 2439 60050 60100 2381 2159 62050 62100 2485 2253 64050 64100 2589 2347 66050 66100 2693 2442 60100 60150 2384 2161 62100 62150 2488 2255 64100 64150 2592 2350 66100 66150 2696 2444 60150 60200 2387 2163 62150 62200 2491 2258 64150 64200 2595 2352 66150 66200 2699 2446 60200 60250 2389 2166 62200 62250 2493 2260 64200 64250 2597 2354 66200 66250 2701 2449 60250 60300 2392 2168 62250 62300 2496 2262 64250 64300 2600 2357 66250 66300 2704 2451 60300 60350 2394 2170 62300 62350 2498 2265 64300 64350 2602 2359 66300 66350 2706 2453 60350 60400 2397 2173 62350 62400 2501 2267 64350 64400 2605 2361 66350 66400 2709 2456 60400 60450 2400 2175 62400 62450 2504 2269 64400 64450 2608 2364 66400 66450 2712 2458 60450 60500 2402 2177 62450 62500 2506 2272 64450 64500 2610 2366 66450 66500 2714 2460 60500 60550 2405 2180 62500 62550 2509 2274 64500 64550 2613 2368 66500 66550 2717 2463 60550 60600 2407 2182 62550 62600 2511 2277 64550 64600 2615 2371 66550 66600 2719 2465 60600 60650 2410 2185 62600 62650 2514 2279 64600 64650 2618 2373 66600 66650 2722 2467 60650 60700 2413 2187 62650 62700 2517 2281 64650 64700 2621 2376 66650 66700 2725 2470 60700 60750 2415 2189 62700 62750 2519 2284 64700 64750 2623 2378 66700 66750 2727 2472 60750 60800 2418 2192 62750 62800 2522 2286 64750 64800 2626 2380 66750 66800 2730 2475 60800 60850 2420 2194 62800 62850 2524 2288 64800 64850 2628 2383 66800 66850 2732 2477 60850 60900 2423 2196 62850 62900 2527 2291 64850 64900 2631 2385 66850 66900 2735 2479 60900 60950 2426 2199 62900 62950 2530 2293 64900 64950 2634 2387 66900 66950 2738 2482 60950 61000 2428 2201 62950 63000 2532 2295 64950 65000 2636 2390 66950 67000 2740 2484

$61000 $63000 $65000 $67000

$61000 $61050 $ 2431 $ 2203 $63000 $63050 $ 2535 $ 2298 $65000 $65050 $ 2639 $ 2392 $67000 $67050 $ 2743 $ 2486 61050 61100 2433 2206 63050 63100 2537 2300 65050 65100 2641 2394 67050 67100 2745 2489 61100 61150 2436 2208 63100 63150 2540 2302 65100 65150 2644 2397 67100 67150 2748 2491 61150 61200 2439 2211 63150 63200 2543 2305 65150 65200 2647 2399 67150 67200 2751 2493 61200 61250 2441 2213 63200 63250 2545 2307 65200 65250 2649 2401 67200 67250 2753 2496 61250 61300 2444 2215 63250 63300 2548 2310 65250 65300 2652 2404 67250 67300 2756 2498 61300 61350 2446 2218 63300 63350 2550 2312 65300 65350 2654 2406 67300 67350 2758 2500 61350 61400 2449 2220 63350 63400 2553 2314 65350 65400 2657 2409 67350 67400 2761 2503 61400 61450 2452 2222 63400 63450 2556 2317 65400 65450 2660 2411 67400 67450 2764 2505 61450 61500 2454 2225 63450 63500 2558 2319 65450 65500 2662 2413 67450 67500 2766 2508 61500 61550 2457 2227 63500 63550 2561 2321 65500 65550 2665 2416 67500 67550 2769 2510 61550 61600 2459 2229 63550 63600 2563 2324 65550 65600 2667 2418 67550 67600 2771 2512 61600 61650 2462 2232 63600 63650 2566 2326 65600 65650 2670 2420 67600 67650 2774 2515 61650 61700 2465 2234 63650 63700 2569 2328 65650 65700 2673 2423 67650 67700 2777 2517 61700 61750 2467 2236 63700 63750 2571 2331 65700 65750 2675 2425 67700 67750 2779 2519 61750 61800 2470 2239 63750 63800 2574 2333 65750 65800 2678 2427 67750 67800 2782 2522 61800 61850 2472 2241 63800 63850 2576 2335 65800 65850 2680 2430 67800 67850 2784 2524 61850 61900 2475 2244 63850 63900 2579 2338 65850 65900 2683 2432 67850 67900 2787 2526 61900 61950 2478 2246 63900 63950 2582 2340 65900 65950 2686 2434 67900 67950 2790 2529 61950 62000 2480 2248 63950 64000 2584 2343 65950 66000 2688 2437 67950 68000 2792 2531

OHIO TAX TABLES FOR 1998 ONLY 28

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$68000 $71000 $74000 $77000

$68000 $68050 $ 2795 $ 2533 $71000 $71050 $ 2951 $ 2675 $74000 $74050 $ 3107 $ 2816 $77000 $77050 $ 3263 $ 2958 68050 68100 2797 2536 71050 71100 2953 2677 74050 74100 3109 2819 77050 77100 3265 2960 68100 68150 2800 2538 71100 71150 2956 2680 74100 74150 3112 2821 77100 77150 3268 2963 68150 68200 2803 2541 71150 71200 2959 2682 74150 74200 3115 2823 77150 77200 3271 2965 68200 68250 2805 2543 71200 71250 2961 2684 74200 74250 3117 2826 77200 77250 3273 2967 68250 68300 2808 2545 71250 71300 2964 2687 74250 74300 3120 2828 77250 77300 3276 2970 68300 68350 2810 2548 71300 71350 2966 2689 74300 74350 3122 2831 77300 77350 3278 2972 68350 68400 2813 2550 71350 71400 2969 2691 74350 74400 3125 2833 77350 77400 3281 2974 68400 68450 2816 2552 71400 71450 2972 2694 74400 74450 3128 2835 77400 77450 3284 2977 68450 68500 2818 2555 71450 71500 2974 2696 74450 74500 3130 2838 77450 77500 3286 2979 68500 68550 2821 2557 71500 71550 2977 2699 74500 74550 3133 2840 77500 77550 3289 2981 68550 68600 2823 2559 71550 71600 2979 2701 74550 74600 3135 2842 77550 77600 3291 2984 68600 68650 2826 2562 71600 71650 2982 2703 74600 74650 3138 2845 77600 77650 3294 2986 68650 68700 2829 2564 71650 71700 2985 2706 74650 74700 3141 2847 77650 77700 3297 2988 68700 68750 2831 2566 71700 71750 2987 2708 74700 74750 3143 2849 77700 77750 3299 2991 68750 68800 2834 2569 71750 71800 2990 2710 74750 74800 3146 2852 77750 77800 3302 2993 68800 68850 2836 2571 71800 71850 2992 2713 74800 74850 3148 2854 77800 77850 3304 2996 68850 68900 2839 2574 71850 71900 2995 2715 74850 74900 3151 2856 77850 77900 3307 2998 68900 68950 2842 2576 71900 71950 2998 2717 74900 74950 3154 2859 77900 77950 3310 3000 68950 69000 2844 2578 71950 72000 3000 2720 74950 75000 3156 2861 77950 78000 3312 3003

$69000 $72000 $75000 $78000

$69000 $69050 $ 2847 $ 2581 $72000 $72050 $ 3003 $ 2722 $75000 $75050 $ 3159 $ 2864 $78000 $78050 $ 3315 $ 3005 69050 69100 2849 2583 72050 72100 3005 2724 75050 75100 3161 2866 78050 78100 3317 3007 69100 69150 2852 2585 72100 72150 3008 2727 75100 75150 3164 2868 78100 78150 3320 3010 69150 69200 2855 2588 72150 72200 3011 2729 75150 75200 3167 2871 78150 78200 3323 3012 69200 69250 2857 2590 72200 72250 3013 2732 75200 75250 3169 2873 78200 78250 3325 3014 69250 69300 2860 2592 72250 72300 3016 2734 75250 75300 3172 2875 78250 78300 3328 3017 69300 69350 2862 2595 72300 72350 3018 2736 75300 75350 3174 2878 78300 78350 3330 3019 69350 69400 2865 2597 72350 72400 3021 2739 75350 75400 3177 2880 78350 78400 3333 3021 69400 69450 2868 2599 72400 72450 3024 2741 75400 75450 3180 2882 78400 78450 3336 3024 69450 69500 2870 2602 72450 72500 3026 2743 75450 75500 3182 2885 78450 78500 3338 3026 69500 69550 2873 2604 72500 72550 3029 2746 75500 75550 3185 2887 78500 78550 3341 3029 69550 69600 2875 2607 72550 72600 3031 2748 75550 75600 3187 2889 78550 78600 3343 3031 69600 69650 2878 2609 72600 72650 3034 2750 75600 75650 3190 2892 78600 78650 3346 3033 69650 69700 2881 2611 72650 72700 3037 2753 75650 75700 3193 2894 78650 78700 3349 3036 69700 69750 2883 2614 72700 72750 3039 2755 75700 75750 3195 2897 78700 78750 3351 3038 69750 69800 2886 2616 72750 72800 3042 2757 75750 75800 3198 2899 78750 78800 3354 3040 69800 69850 2888 2618 72800 72850 3044 2760 75800 75850 3200 2901 78800 78850 3356 3043 69850 69900 2891 2621 72850 72900 3047 2762 75850 75900 3203 2904 78850 78900 3359 3045 69900 69950 2894 2623 72900 72950 3050 2765 75900 75950 3206 2906 78900 78950 3362 3047 69950 70000 2896 2625 72950 73000 3052 2767 75950 76000 3208 2908 78950 79000 3364 3050

$70000 $73000 $76000 $79000

$70000 $70050 $ 2899 $ 2628 $73000 $73050 $ 3055 $ 2769 $76000 $76050 $ 3211 $ 2911 $79000 $79050 $ 3367 $ 3052 70050 70100 2901 2630 73050 73100 3057 2772 76050 76100 3213 2913 79050 79100 3369 3054 70100 70150 2904 2632 73100 73150 3060 2774 76100 76150 3216 2915 79100 79150 3372 3057 70150 70200 2907 2635 73150 73200 3063 2776 76150 76200 3219 2918 79150 79200 3375 3059 70200 70250 2909 2637 73200 73250 3065 2779 76200 76250 3221 2920 79200 79250 3377 3062 70250 70300 2912 2640 73250 73300 3068 2781 76250 76300 3224 2922 79250 79300 3380 3064 70300 70350 2914 2642 73300 73350 3070 2783 76300 76350 3226 2925 79300 79350 3382 3066 70350 70400 2917 2644 73350 73400 3073 2786 76350 76400 3229 2927 79350 79400 3385 3069 70400 70450 2920 2647 73400 73450 3076 2788 76400 76450 3232 2930 79400 79450 3388 3071 70450 70500 2922 2649 73450 73500 3078 2790 76450 76500 3234 2932 79450 79500 3390 3073 70500 70550 2925 2651 73500 73550 3081 2793 76500 76550 3237 2934 79500 79550 3393 3076 70550 70600 2927 2654 73550 73600 3083 2795 76550 76600 3239 2937 79550 79600 3395 3078 70600 70650 2930 2656 73600 73650 3086 2798 76600 76650 3242 2939 79600 79650 3398 3080 70650 70700 2933 2658 73650 73700 3089 2800 76650 76700 3245 2941 79650 79700 3401 3083 70700 70750 2935 2661 73700 73750 3091 2802 76700 76750 3247 2944 79700 79750 3403 3085 70750 70800 2938 2663 73750 73800 3094 2805 76750 76800 3250 2946 79750 79800 3406 3087 70800 70850 2940 2665 73800 73850 3096 2807 76800 76850 3252 2948 79800 79850 3408 3090 70850 70900 2943 2668 73850 73900 3099 2809 76850 76900 3255 2951 79850 79900 3411 3092 70900 70950 2946 2670 73900 73950 3102 2812 76900 76950 3258 2953 79900 79950 3414 3095 70950 71000 2948 2673 73950 74000 3104 2814 76950 77000 3260 2955 79950 80000 3416 3097

OHIO TAX TABLES FOR 1998 ONLY 29

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$80000 $82000 $84000 $86000

$80000 $80050 $ 3419 $ 3099 $82000 $82050 $ 3538 $ 3207 $84000 $84050 $ 3657 $ 3315 $86000 $86050 $ 3776 $ 3423 80050 80100 3422 3102 82050 82100 3541 3210 84050 84100 3660 3318 86050 86100 3779 3425 80100 80150 3425 3105 82100 82150 3544 3213 84100 84150 3663 3320 86100 86150 3782 3428 80150 80200 3428 3108 82150 82200 3547 3215 84150 84200 3666 3323 86150 86200 3785 3431 80200 80250 3431 3110 82200 82250 3550 3218 84200 84250 3669 3326 86200 86250 3788 3434 80250 80300 3434 3113 82250 82300 3553 3221 84250 84300 3672 3328 86250 86300 3791 3436 80300 80350 3437 3116 82300 82350 3556 3223 84300 84350 3675 3331 86300 86350 3793 3439 80350 80400 3440 3118 82350 82400 3559 3226 84350 84400 3678 3334 86350 86400 3796 3442 80400 80450 3443 3121 82400 82450 3562 3229 84400 84450 3681 3337 86400 86450 3799 3444 80450 80500 3446 3124 82450 82500 3565 3231 84450 84500 3684 3339 86450 86500 3802 3447 80500 80550 3449 3126 82500 82550 3568 3234 84500 84550 3687 3342 86500 86550 3805 3450 80550 80600 3452 3129 82550 82600 3571 3237 84550 84600 3689 3345 86550 86600 3808 3452 80600 80650 3455 3132 82600 82650 3574 3240 84600 84650 3692 3347 86600 86650 3811 3455 80650 80700 3458 3134 82650 82700 3577 3242 84650 84700 3695 3350 86650 86700 3814 3458 80700 80750 3461 3137 82700 82750 3580 3245 84700 84750 3698 3353 86700 86750 3817 3460 80750 80800 3464 3140 82750 82800 3583 3248 84750 84800 3701 3355 86750 86800 3820 3463 80800 80850 3467 3143 82800 82850 3585 3250 84800 84850 3704 3358 86800 86850 3823 3466 80850 80900 3470 3145 82850 82900 3588 3253 84850 84900 3707 3361 86850 86900 3826 3469 80900 80950 3473 3148 82900 82950 3591 3256 84900 84950 3710 3363 86900 86950 3829 3471 80950 81000 3476 3151 82950 83000 3594 3258 84950 85000 3713 3366 86950 87000 3832 3474

$81000 $83000 $85000 $87000

$81000 $81050 $ 3479 $ 3153 $83000 $83050 $ 3597 $ 3261 $85000 $85050 $ 3716 $ 3369 $87000 $87050 $ 3835 $ 3477 81050 81100 3481 3156 83050 83100 3600 3264 85050 85100 3719 3372 87050 87100 3838 3479 81100 81150 3484 3159 83100 83150 3603 3266 85100 85150 3722 3374 87100 87150 3841 3482 81150 81200 3487 3161 83150 83200 3606 3269 85150 85200 3725 3377 87150 87200 3844 3485 81200 81250 3490 3164 83200 83250 3609 3272 85200 85250 3728 3380 87200 87250 3847 3487 81250 81300 3493 3167 83250 83300 3612 3275 85250 85300 3731 3382 87250 87300 3850 3490 81300 81350 3496 3169 83300 83350 3615 3277 85300 85350 3734 3385 87300 87350 3853 3493 81350 81400 3499 3172 83350 83400 3618 3280 85350 85400 3737 3388 87350 87400 3856 3495 81400 81450 3502 3175 83400 83450 3621 3283 85400 85450 3740 3390 87400 87450 3859 3498 81450 81500 3505 3178 83450 83500 3624 3285 85450 85500 3743 3393 87450 87500 3862 3501 81500 81550 3508 3180 83500 83550 3627 3288 85500 85550 3746 3396 87500 87550 3865 3504 81550 81600 3511 3183 83550 83600 3630 3291 85550 85600 3749 3398 87550 87600 3868 3506 81600 81650 3514 3186 83600 83650 3633 3293 85600 85650 3752 3401 87600 87650 3871 3509 81650 81700 3517 3188 83650 83700 3636 3296 85650 85700 3755 3404 87650 87700 3874 3512 81700 81750 3520 3191 83700 83750 3639 3299 85700 85750 3758 3407 87700 87750 3877 3514 81750 81800 3523 3194 83750 83800 3642 3301 85750 85800 3761 3409 87750 87800 3880 3517 81800 81850 3526 3196 83800 83850 3645 3304 85800 85850 3764 3412 87800 87850 3883 3520 81850 81900 3529 3199 83850 83900 3648 3307 85850 85900 3767 3415 87850 87900 3886 3522 81900 81950 3532 3202 83900 83950 3651 3310 85900 85950 3770 3417 87900 87950 3889 3525 81950 82000 3535 3205 83950 84000 3654 3312 85950 86000 3773 3420 87950 88000 3892 3528

OHIO TAX TABLES FOR 1998 ONLY 30

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$88000 $91000 $94000 $97000

$88000 $88050 $ 3895 $ 3530 $91000 $91050 $ 4073 $ 3692 $94000 $94050 $ 4251 $ 3854 $97000 $97050 $ 4429 $ 4015 88050 88100 3897 3533 91050 91100 4076 3695 94050 94100 4254 3856 97050 97100 4432 4018 88100 88150 3900 3536 91100 91150 4079 3698 94100 94150 4257 3859 97100 97150 4435 4021 88150 88200 3903 3539 91150 91200 4082 3700 94150 94200 4260 3862 97150 97200 4438 4023 88200 88250 3906 3541 91200 91250 4085 3703 94200 94250 4263 3865 97200 97250 4441 4026 88250 88300 3909 3544 91250 91300 4088 3706 94250 94300 4266 3867 97250 97300 4444 4029 88300 88350 3912 3547 91300 91350 4091 3708 94300 94350 4269 3870 97300 97350 4447 4032 88350 88400 3915 3549 91350 91400 4094 3711 94350 94400 4272 3873 97350 97400 4450 4034 88400 88450 3918 3552 91400 91450 4097 3714 94400 94450 4275 3875 97400 97450 4453 4037 88450 88500 3921 3555 91450 91500 4100 3716 94450 94500 4278 3878 97450 97500 4456 4040 88500 88550 3924 3557 91500 91550 4103 3719 94500 94550 4281 3881 97500 97550 4459 4042 88550 88600 3927 3560 91550 91600 4106 3722 94550 94600 4284 3883 97550 97600 4462 4045 88600 88650 3930 3563 91600 91650 4108 3724 94600 94650 4287 3886 97600 97650 4465 4048 88650 88700 3933 3566 91650 91700 4111 3727 94650 94700 4290 3889 97650 97700 4468 4050 88700 88750 3936 3568 91700 91750 4114 3730 94700 94750 4293 3891 97700 97750 4471 4053 88750 88800 3939 3571 91750 91800 4117 3733 94750 94800 4296 3894 97750 97800 4474 4056 88800 88850 3942 3574 91800 91850 4120 3735 94800 94850 4299 3897 97800 97850 4477 4059 88850 88900 3945 3576 91850 91900 4123 3738 94850 94900 4302 3900 97850 97900 4480 4061 88900 88950 3948 3579 91900 91950 4126 3741 94900 94950 4305 3902 97900 97950 4483 4064 88950 89000 3951 3582 91950 92000 4129 3743 94950 95000 4308 3905 97950 98000 4486 4067

$89000 $92000 $95000 $98000

$89000 $89050 $ 3954 $ 3584 $92000 $92050 $ 4132 $ 3746 $95000 $95050 $ 4311 $ 3908 $98000 $98050 $ 4489 $ 4069 89050 89100 3957 3587 92050 92100 4135 3749 95050 95100 4314 3910 98050 98100 4492 4072 89100 89150 3960 3590 92100 92150 4138 3751 95100 95150 4316 3913 98100 98150 4495 4075 89150 89200 3963 3592 92150 92200 4141 3754 95150 95200 4319 3916 98150 98200 4498 4077 89200 89250 3966 3595 92200 92250 4144 3757 95200 95250 4322 3918 98200 98250 4501 4080 89250 89300 3969 3598 92250 92300 4147 3759 95250 95300 4325 3921 98250 98300 4504 4083 89300 89350 3972 3601 92300 92350 4150 3762 95300 95350 4328 3924 98300 98350 4507 4085 89350 89400 3975 3603 92350 92400 4153 3765 95350 95400 4331 3927 98350 98400 4510 4088 89400 89450 3978 3606 92400 92450 4156 3768 95400 95450 4334 3929 98400 98450 4513 4091 89450 89500 3981 3609 92450 92500 4159 3770 95450 95500 4337 3932 98450 98500 4516 4094 89500 89550 3984 3611 92500 92550 4162 3773 95500 95550 4340 3935 98500 98550 4519 4096 89550 89600 3987 3614 92550 92600 4165 3776 95550 95600 4343 3937 98550 98600 4522 4099 89600 89650 3990 3617 92600 92650 4168 3778 95600 95650 4346 3940 98600 98650 4524 4102 89650 89700 3993 3619 92650 92700 4171 3781 95650 95700 4349 3943 98650 98700 4527 4104 89700 89750 3996 3622 92700 92750 4174 3784 95700 95750 4352 3945 98700 98750 4530 4107 89750 89800 3999 3625 92750 92800 4177 3786 95750 95800 4355 3948 98750 98800 4533 4110 89800 89850 4001 3627 92800 92850 4180 3789 95800 95850 4358 3951 98800 98850 4536 4112 89850 89900 4004 3630 92850 92900 4183 3792 95850 95900 4361 3953 98850 98900 4539 4115 89900 89950 4007 3633 92900 92950 4186 3794 95900 95950 4364 3956 98900 98950 4542 4118 89950 90000 4010 3636 92950 93000 4189 3797 95950 96000 4367 3959 98950 99000 4545 4120

$90000 $93000 $96000 $99000

$90000 $90050 $ 4013 $ 3638 $93000 $93050 $ 4192 $ 3800 $96000 $96050 $ 4370 $ 3962 $99000 $99050 $ 4548 $ 4123 90050 90100 4016 3641 93050 93100 4195 3803 96050 96100 4373 3964 99050 99100 4551 4126 90100 90150 4019 3644 93100 93150 4198 3805 96100 96150 4376 3967 99100 99150 4554 4129 90150 90200 4022 3646 93150 93200 4201 3808 96150 96200 4379 3970 99150 99200 4557 4131 90200 90250 4025 3649 93200 93250 4204 3811 96200 96250 4382 3972 99200 99250 4560 4134 90250 90300 4028 3652 93250 93300 4207 3813 96250 96300 4385 3975 99250 99300 4563 4137 90300 90350 4031 3654 93300 93350 4210 3816 96300 96350 4388 3978 99300 99350 4566 4139 90350 90400 4034 3657 93350 93400 4212 3819 96350 96400 4391 3980 99350 99400 4569 4142 90400 90450 4037 3660 93400 93450 4215 3821 96400 96450 4394 3983 99400 99450 4572 4145 90450 90500 4040 3662 93450 93500 4218 3824 96450 96500 4397 3986 99450 99500 4575 4147 90500 90550 4043 3665 93500 93550 4221 3827 96500 96550 4400 3988 99500 99550 4578 4150 90550 90600 4046 3668 93550 93600 4224 3830 96550 96600 4403 3991 99550 99600 4581 4153 90600 90650 4049 3671 93600 93650 4227 3832 96600 96650 4406 3994 99600 99650 4584 4155 90650 90700 4052 3673 93650 93700 4230 3835 96650 96700 4409 3997 99650 99700 4587 4158 90700 90750 4055 3676 93700 93750 4233 3838 96700 96750 4412 3999 99700 99750 4590 4161 90750 90800 4058 3679 93750 93800 4236 3840 96750 96800 4415 4002 99750 99800 4593 4164 90800 90850 4061 3681 93800 93850 4239 3843 96800 96850 4418 4005 99800 99850 4596 4166 90850 90900 4064 3684 93850 93900 4242 3846 96850 96900 4420 4007 99850 99900 4599 4169 90900 90950 4067 3687 93900 93950 4245 3848 96900 96950 4423 4010 99900 99950 4602 4172 90950 91000 4070 3689 93950 94000 4248 3851 96950 97000 4426 4013 99950 100000 4605 4174

OHIO TAX TABLES FOR 1998 ONLY 31

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that surplus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax and tax rate before and after reduction The crossed-out part of the table shows the tax and tax rate before reduction The amount shown in the shaded area is the tax and tax rate after reduction

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

1998 IT-1040EZ AND IT-1040 TAX TABLE NO 2

Taxpayers with Ohio taxable income of $100000 or more must use this table

Ohio taxable income (line 5 of Form IT-1040EZ or line 5 of Form IT-1040)

$0mdash 5000 $5000mdash 10000

$10000mdash 15000 $15000mdash 20000 $20000mdash 40000 $40000mdash 80000 $80000mdash 100000

$100000mdash 200000 over 200000

Ohio tax rate before reduction DO NOT USE

743 of Ohio taxable income

$ 3715 plus 1486 of excess over $ 5000

$ 11145 plus 2972 of excess over $ 10000

$ 26065 plus 3715 of excess over $ 15000

$ 44580 plus 4457 of excess over $ 20000

$ 133720 plus 5201 of excess over $ 40000

$ 341760 plus 5943 of excess over $ 80000

$ 460620 plus 69 of excess over $ 100000

$ 1150620 plus 75 of excess over $ 200000

1998 Ohio tax rate after reduction

673 of Ohio taxable income

$ 3365 plus 1347 of excess over $ 5000

$ 10100 plus 2694 of excess over $ 10000

$ 23570 plus 3368 of excess over $ 15000

$ 40410 plus 4040 of excess over $ 20000

$ 121210 plus 4715 of excess over $ 40000

$ 309810 plus 5388 of excess over $ 80000

$ 417570 plus 6255 of excess over $ 100000

$ 1043070 plus 6799 of excess over $ 200000

32

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 1998 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 your county board ofnumbers elections

ADAMS COUNTY Adams CountyOhio Valley Local SD 0101

ALLEN COUNTY 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 Ashland City SD 0301 Hillsdale Local SD 0302

Loudonville-Perrysville Ex Vil SD 0303 Mapleton Local SD 0304

ASHTABULA COUNTY 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 Alexander Local SD 0501 Athens City SD 0502 Federal Hocking Local SD 0503 Nelsonville-York City SD 0504 Trimble Local SD 0505

AUGLAIZE COUNTY 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 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 Eastern Local SD 0801 Fayetteville-Perry Local SD 0802 Georgetown Ex Vil SD 0803 Ripley Union Lewis Huntington Local SD 0804 Western Brown Local SD 0805

BUTLER COUNTY Edgewood City SD 0901 Fairfield City SD 0902 Hamilton City SD 0903 Lakota Local SD 0904

Madison Local SD 0905 MiddletownMonroe City SD 0906

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

CARROLL COUNTY Brown Local SD 1001 Carrollton Ex Vil SD 1002

CHAMPAIGN COUNTY 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 Mad River-Green Local SD 1201 Northeastern Local SD 1203 Northwestern Local SD 1204

Southeastern Local SD 1205 Springfield City SD 1206 Clark-Shawnee Local SD 1207 Tecumseh Local SD 1202

CLERMONT COUNTY 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 Blanchester Local SD 1401 Clinton-Massie Local SD 1402 East Clinton Local SD 1403 Wilmington City SD 1404

COLUMBIANA COUNTY 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 Coshocton City SD 1601 Ridgewood Local SD 1602 River View Local SD 1603

CRAWFORD COUNTY 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 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 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 Ayersville Local SD 2001

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

Northeastern Local SD 2005

DELAWARE COUNTY Big Walnut Local SD 2101 Buckeye Valley Local SD 2102

Delaware City SD 2103 Olentangy Local SD 2104

ERIE COUNTY 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 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 Miami Trace Local SD 2401 Washington Court House City SD 2402

FRANKLIN COUNTY 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 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

School district income tax in effect for 1998

33

GALLIA COUNTY Gallia County Local SD 2701 Gallipolis City SD 2702

GEAUGA COUNTY 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 Beavercreek City SD 2901

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

Sugarcreek Local SD 2905 Xenia City SD2906

Yellow Springs Ex Vil SD 2907

GUERNSEY COUNTY Cambridge City SD3001 East Guernsey Local SD3002 Rolling Hills Local SD 3003

HAMILTON COUNTY Cincinnati City SD3101 Deer Park Community City SD3102 Finneytown Local SD 3103 Forest Hills Local SD 3104 Indian Hill Ex Vil SD 3106 Lockland City SD 3107 Loveland City SD 3108 Madeira City SD 3109 Mariemont City SD3110 Mount Healthy City SD3111 North College Hill City SD 3112 Northwest Local SD 3113 Norwood City SD 3114 Oak Hills Local SD3115 Princeton City SD 3116 Reading Community City SD3117 Southwest Local SD 3118 St Bernard-Elmwood Place City SD 3119 Sycamore Community City SD 3120 Three Rivers Local SD 3121 Winton Woods City SD3105

Wyoming City SD 3122

HANCOCK COUNTY Arcadia Local SD 3201

Arlington Local SD3202 Cory-Rawson Local SD3203

Findlay City SD 3204 Liberty-Benton Local SD 3205 McComb Local SD 3206

Van Buren Local SD3207 Vanlue Local SD3208

HARDIN COUNTY Ada Ex Vil SD3301 Hardin Northern Local SD 3302 Kenton City SD3303 Ridgemont Local SD 3304

Riverdale Local SD3305 Upper Scioto Valley Local SD 3306

HARRISON COUNTY Conotton Valley Union Local SD 3401 Harrison Hills City SD 3402

HENRY COUNTY Holgate Local SD 3501 Liberty Center Local SD3502

Napoleon Area City SD3503 Patrick Henry Local SD3504

HIGHLAND COUNTY Bright Local SD3601 Fairfield Local SD 3602 Greenfield Ex Vil SD 3603

Hillsboro City SD 3604 Lynchburg-Clay Local SD3605

HOCKING COUNTY Logan-Hocking Local SD3701

HOLMES COUNTY East Holmes Local SD3801 West Holmes Local SD 3802

HURON COUNTY Bellevue City SD 3901 Monroeville Local SD 3902

New London Local SD 3903 Norwalk City SD 3904 South Central Local SD3905 Western Reserve Local SD3906

Willard City SD 3907

JACKSON COUNTY Jackson City SD4001 Oak Hill Union Local SD 4002 Wellston City SD4003

JEFFERSON COUNTY Buckeye Local SD 4101 Edison Local SD 4102 Indian Creek Local SD 4103 Steubenville City SD 4104 Toronto City SD 4105

KNOX COUNTY Centerburg Local SD 4201 Danville Local SD 4202

East Knox Local SD 4203 Fredericktown Local SD4204 Mount Vernon City SD4205 LAKE COUNTY Fairport Harbor Ex Vil SD 4301 Kirtland Local SD4302 Madison Local SD 4303 Mentor Ex Vil SD4304 Painesville City Local SD4305 Painesville Township Local SD 4306 Perry Local SD 4307 Wickliffe City SD 4308 Willoughby-Eastlake City SD 4309

LAWRENCE COUNTY Chesapeake Union Ex Vil SD 4401 Dawson-Bryant Local SD4402 Fairland Local SD4403 Ironton City SD4404 Rock Hill Local SD 4405 South Point Local SD 4406 Symmes Valley Local SD4407

LICKING COUNTY Granville Ex Vil SD 4501 Heath City SD4502 Johnstown-Monroe Local SD 4503 Lakewood Local SD 4504 Licking Heights Local SD 4505

Licking Valley Local SD4506 Newark City SD 4507

North Fork Local SD 4508 Northridge Local SD 4509 Southwest Licking Local SD4510

LOGAN COUNTY Bellefontaine City SD4601 Benjamin Logan Local SD 4602 Indian Lake Local SD4603

Riverside Local SD4604

LORAIN COUNTY Amherst Ex Vil SD4701 Avon Lake City SD 4702 Avon Local SD 4703 Clearview Local SD4704 Columbia Local SD 4705 Elyria City SD4706 Firelands Local SD 4707 Keystone Local SD 4708 Lorain City SD4709 Midview Local SD4710 North Ridgeville City SD 4711

Oberlin City SD 4712 Sheffield-Sheffield Lake City SD4713

Wellington Ex Vil SD4715

LUCAS COUNTY Anthony Wayne Local SD4801 Maumee City SD 4802 Oregon City SD 4803 Ottawa Hills Local SD4804 Springfield Local SD 4805 Sylvania City SD 4806 Toledo City SD 4807 Washington Local SD4808

School district income tax in effect for 1998

MADISON COUNTY Jefferson Local SD 4901

Jonathan Alder Local SD4902 London City SD4903 Madison-Plains Local SD 4904

MAHONING COUNTY Austintown Local SD 5001 Boardman Local SD 5002 Campbell City SD5003 Canfield Local SD 5004 Jackson-Milton Local SD 5005 Lowellville Local SD5006 Poland Local SD 5007 Sebring Local SD5008 South Range Local SD 5009 Springfield Local SD 5010 Struthers City SD5011 West Branch Local SD 5012 Western Reserve Local SD5013 Youngstown City SD5014

MARION COUNTY Elgin Local SD 5101 Marion City SD5102 Pleasant Local SD5103 Ridgedale Local SD5104 River Valley Local SD 5105

MEDINA COUNTY Black River Local SD5201 Brunswick City SD 5202 Buckeye Local SD 5203 Cloverleaf Local SD 5204 Highland Local SD 5205 Medina City SD 5206 Wadsworth City SD5207

MEIGS COUNTY Eastern Local SD 5301 Meigs Local SD 5302 Southern Local SD5303

MERCER COUNTY Celina City SD5401 Coldwater Ex Vil SD5402 Fort Recovery Local SD 5406

Marion Local SD 5403 Parkway Local SD 5405

St Henry Consolidated Local SD 5407

MIAMI COUNTY Bethel Local SD5501

Bradford Ex Vil SD 5502 Covington Ex Vil SD5503 Miami East Local SD 5504

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

Tipp City Ex Vil SD 5508 Troy City SD5509

MONROE COUNTY Switzerland of Ohio Local SD 5601

MONTGOMERY COUNTY Brookville Local SD 5701 Centerville City SD5702 Dayton City SD5703 Huber Heights City SD5715 Jefferson Township Local SD 5704 Kettering City SD 5705 Mad River Local SD5706 Miamisburg City SD5707

New Lebanon Local SD 5708 Northmont City SD5709 Northridge Local SD5710 Oakwood City SD5711 Trotwood-Madison City SD 5712

Valley View Local SD5713 Vandalia-Butler City SD5714 West Carrollton City SD5716

MORGAN COUNTY Morgan Local SD 5801

MORROW COUNTY Cardington-Lincoln Local SD 5901

Highland Local SD 5902 Mount Gilead Ex Vil SD 5903 Northmor Local SD 5904

34

MUSKINGUM COUNTY East Muskingum Local SD6001 Franklin Local SD6002 Maysville Local SD 6003 Tri-Valley Local SD 6004 West Muskingum Local SD 6005 Zanesville City SD6006

NOBLE COUNTY Caldwell Ex Vil SD 6101 Noble Local SD 6102

OTTAWA COUNTY Benton-Carroll-Salem Local SD6201 Danbury Local SD 6202 Genoa Area Local SD6203 Middle Bass Local SD6204 North Bass Local SD 6205 Port Clinton City SD6206 Put-In-Bay Local SD 6207

PAULDING COUNTY Antwerp Local SD 6301 Paulding Ex Vil SD 6302 Wayne Trace Local SD6303

PERRY COUNTY Crooksville Ex Vil SD6401 New Lexington City SD 6402 Northern Local SD6403 Southern Local SD6404

PICKAWAY COUNTY Circleville City SD 6501 Logan Elm Local SD 6502

Teays Valley Local SD6503 Westfall Local SD6504

PIKE COUNTY Eastern Local SD 6601 Scioto Valley Local SD 6602 Waverly City SD6603 Western Local SD6604

PORTAGE COUNTY Aurora City SD 6701 Crestwood Local SD6702 Field Local SD6703 James A Garfield Local SD 6704 Kent City SD6705 Ravenna City SD 6706 Rootstown Local SD6707 Southeast Local SD6708 Streetsboro City SD 6709 Waterloo Local SD 6710 Windham Ex Vil SD6711

PREBLE COUNTY College Corner Local SD 6801

National Trail Local SD 6802 Eaton City SD 6803 Preble Shawnee Local SD 6804

Twin Valley Community Local SD6805 Tri-County North Local SD6806

PUTNAM COUNTY Columbus Grove Local SD6901 Continental Local SD 6902

Jennings Local SD 6903 Kalida Local SD 6904

Leipsic Local SD 6905 Miller City-New Cleveland Local SD 6906 Ottawa-Glandorf Local SD6907

Ottoville Local SD6908 Pandora-Gilboa Local SD6909

RICHLAND COUNTY Clear Fork Valley Local SD 7001 Crestview Local SD7002 Lexington Local SD7003 Lucas Local SD7004 Madison Local SD 7005 Mansfield City SD 7006 Ontario Local SD7009

Plymouth Local SD7007 Shelby City SD 7008

ROSS COUNTY Adena Local SD7101 Chillicothe City SD7102 Huntington Local SD7103 Paint Valley Local SD 7104

Scioto Valley Local SD 7105 Union-Scioto Local SD7106 Zane Trace Local SD 7107

SANDUSKY COUNTY Clyde-Green Springs Ex Vil SD7201

Fremont City SD7202 Gibsonburg Ex Vil SD7203 Lakota Local SD 7204 Woodmore Local SD 7205

SCIOTO COUNTY Bloom-Vernon Local SD7301 Clay Local SD7302 Green Local SD 7303 Minford Local SD7304 New Boston Local SD 7305 Northwest Local SD 7306 Portsmouth City SD7307 Valley Local SD 7308 Washington-Nile Local SD7309 Wheelersburg Local SD7310

SENECA COUNTY Bettsville Local SD7401

Fostoria City SD 7402 Hopewell-Loudon Local SD7403

New Riegel Local SD 7404 Old Fort Local SD 7405 Seneca East Local SD7406 Tiffin City SD 7407

SHELBY COUNTY Anna Local SD 7501

Botkins Local SD7502 Fairlawn Local SD7503 Fort Loramie Local SD7504 Hardin-Houston Local SD 7505

Jackson Center Local SD7506 Russia Local SD 7507

Sidney City SD 7508

STARK COUNTY Alliance City SD7601 Canton City SD7602 Canton Local SD7603 Fairless Local SD7604 Jackson Local SD 7605 Lake Local SD 7606 Louisville City SD 7607 Marlington Local SD 7608

Massillon City SD7609 Minerva Local SD7610 North Canton City SD 7611 Northwest Local SD 7612 Osnaburg Local SD7613 Perry Local SD 7614 Plain Local SD7615 Sandy Valley Local SD 7616 Tuslaw Local SD 7617

SUMMIT COUNTY Akron City SD 7701 Barberton City SD 7702 Copley-Fairlawn City SD 7703 Coventry Local SD 7704 Cuyahoga Falls City SD 7705 Green Local SD 7707 Hudson Local SD7708 Manchester Local SD 7706 Mogadore Local SD7709 Nordonia Hills City SD 7710 Norton City SD 7711 Revere Local SD7712 Springfield Local SD 7713 Stow-Munroe Falls City SD 7714 Tallmadge City SD 7715 Twinsburg City SD 7716 Woodridge Local SD 7717

TRUMBULL COUNTY Bloomfield-Mespo Local SD7801 Bristol Local SD 7802 Brookfield Local SD7803 Champion Local SD 7804 Girard City SD7807 Howland Local SD 7808 Hubbard Ex Vil SD7809 Joseph Badger Local SD7810 LaBrae Local SD 7811 Lakeview Local SD 7812 Liberty Local SD 7813

School district income tax in effect for 1998

Lordstown Local SD7814 Maplewood Local SD 7815 Mathews Local SD 7806 McDonald Local SD 7816 Newton Falls Ex Vil SD 7817 Niles City SD7818 Southington Local SD7819 Warren City SD 7820 Weathersfield Local SD7821

TUSCARAWAS COUNTY Claymont City SD7901 Dover City SD 7902 Garaway Local SD7903 Indian Valley Local SD 7904 Newcomerstown Ex Vil SD 7905 New Philadelphia City SD7906 Strasburg-Franklin Local SD7907 Tuscarawas Valley Local SD 7908

UNION COUNTY Fairbanks Local SD 8001

Marysville Ex Vil SD 8002 North Union Local SD8003

VAN WERT COUNTY Crestview Local SD8101 Lincolnview Local SD8102 Van Wert City SD8104

VINTON COUNTY Vinton County Local SD 8201

WARREN COUNTY Carlisle Local SD8301 Franklin City SD8304 Kings Local SD8303 Lebanon City SD 8305 Little Miami Local SD8306 Mason City SD 8307 Springboro Community City SD 8302 Wayne Local SD8308

WASHINGTON COUNTY Belpre City SD8401 Fort Frye Local SD 8402 Frontier Local SD 8403 Marietta City SD8404 Warren Local SD 8405 Wolf Creek Local SD 8406

WAYNE COUNTY Chippewa Local SD8501 Dalton Local SD 8502 Green Local SD 8503 North Central Local SD8504

Northwestern Local SD 8505 Orrville City SD8506 Rittman Ex Vil SD8507 Southeast Local SD8508 Triway Local SD8509 Wooster City SD8510

WILLIAMS COUNTY Bryan City SD8601

Edgerton Local SD 8602 Edon-Northwest Local SD8603 Millcreek-West Unity Local SD8604 Montpelier Ex Vil SD8605 North Central Local SD8606

Stryker Local SD 8607

WOOD COUNTY Bowling Green City SD8701

Eastwood Local SD 8702 Elmwood Local SD8703

Lake Local SD 8704 North Baltimore Local SD8705 Northwood Local SD8706 Otsego Local SD8707

Perrysburg Ex Vil SD 8708 Rossford Ex Vil SD 8709

WYANDOT COUNTY Carey Ex Vil SD 8801

Mohawk Local SD8802 Upper Sandusky Ex Vil SD8803

35

To Determine the School District of Residence

COUNTY BOARD OF ELECTIONS

Adams 937-544-2633 Allen 419-223-8530 Ashland 419-282-4224 Ashtabula 440-576-6915

Athens 740-592-3201 Auglaize 419-738-9231 Belmont 740-676-1025 Brown 937-378-3008

Butler 513-887-3700 Carroll 330-627-2610 Champaign 937-652-1369 Clark 937-328-2491 2492 2604

Clermont 513-732-7275 Clinton 937-382-3537 Columbiana 330-424-1448 Coshocton 740-622-1117

Crawford 419-562-8721 Cuyahoga 216-443-3200 Darke 937-548-1835 Defiance 419-782-2906 8543

Delaware 740-368-1780 Erie 419-627-7601 Fairfield 740-687-7000 Fayette 740-335-1190

Franklin 614-462-3100 Fulton 419-335-6841 Gallia 740-446-1600 Geauga 440-285-2222 ext 5930

Greene 937-376-7470 Guernsey 740-432-2680 Hamilton 513-632-7031 Hancock 419-422-3245

Hardin 419-674-2211 Harrison 740-942-8866 Henry 419-592-7956 Highland 937-393-9961

Hocking 740-380-8683 Holmes 330-674-5921 Huron 419-668-8238 Jackson 740-286-2905

Jefferson 740-283-8522 Knox 740-397-2188 Lake 440-350-2700 Lawrence 740-532-0444

Call the County Board of Elections

COUNTY

Licking Logan Lorain Lucas

Madison Mahoning Marion Medina

Meigs Mercer Miami Monroe

Montgomery Morgan Morrow Muskingum

Noble Ottawa Paulding Perry

Pickaway Pike Portage Preble

Putnam Richland Ross Sandusky

Scioto Seneca Shelby Stark

Summit Trumbull Tuscarawas Union

Van Wert Vinton Warren Washington

Wayne Williams Wood Wyandot

BOARD OF ELECTIONS

740-349-8683 937-599-7255 440-244-3186 440-322-8228 419-213-4001

740-852-9424 330-783-2474 740-387-9631 330-722-9278

740-992-2697 419-586-2215 937-332-6926 740-472-0929

937-225-5656 740-962-3116 419-946-4026 740-455-7120

740-732-2057 419-734-6880 419-399-8230 740-342-2134

740-474-1100 8077 740-947-4512 2039 330-297-3511 937-456-8117

419-523-3343 419-774-5530 740-775-2350 419-334-6180

740-353-4178 419-447-4424 937-498-7207 330-438-8683

330-643-5200 330-369-4050 330-343-8819 937-642-2836

419-238-4192 740-596-5855 513-695-1358 740-374-6828

330-287-5480 419-636-1854 419-354-9120 419-294-1226

36 70998

n

n

I I I

I I I I

I I I I I I

I I I I I I I I

I I I

I I I I

I I I I

I I I I I

1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 i i 1 1 1

- 111111111111

IT-10 OHIO Information Notice 1998 For the year January 1-December 31 1998 or other taxable year beginning ________________________ 1998 and ending ________________________ 19_____

TY

PE

OR

PR

INT

TY

PE O

R P

RIN

T

Your first name Initial Last name Your social security number Filing Statusmdashcheck only one

n Single Notice

n Joint Notice

If a joint notice spousersquos first name Initial Last name Spousersquos social security number

Home address (number and street) PLACE LABEL HERE Apt No Ohio county

City town or post office state and ZIP code Ohio Public School District Number

s

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 7

I AM NOT REQUIRED TO FILE A 1998 OHIO INCOME TAX RETURN BECAUSE

1 I MOVED OUT OF THE STATE OF OHIO IN 1997 AND HAD NO INCOME IN OHIO DURING 1998

I MOVED TO ______________________________ DATE MOVED ______________________________

2 IN 1998 I WAS A RESIDENT OF ONE OF THE FOLLOWING STATES (CIRCLE STATE) KENTUCKY INDIANA WEST VIRGINIA MICHIGAN OR PENNSYLVANIA AND I 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 WE MAY ASK YOU LATER ON 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 1998

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)

OHIO IT-40P 1998PINCOME TAX PAYMENT VOUCHER Please use UPPER CASE letters to print the first three letters of

Taxpayerrsquos last name Spousersquos last name Your first name Initial Last name

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

(if joint filing)

Your Social Security Number

Spousersquos Number

(if joint filing)

Dollars Cents Return this voucher with check or money order payable to TREASURER OF STATE OF OHIO and mail to AMOUNT OF OHIO DEPrsquoT OF TAXATION PO BOX 182131 COLUMBUS OHIO 43218-2131 PAYMENT

s $

37

HOW TO GET OHIO TAX INFORMATION Do you want information by telephone - FAST FAST (Fast Answers about State Taxes) is an auto-mated phone system where you can get the status of your 1998 refund or get answers to the 23 most fre-quently asked tax questions Recorded tax information will be available 24 hours a day seven days a week

How do I use FAST to get refund information You can check on the status of your 1998 Ohio Income Tax refund by calling toll free 1-800-282-1784 You will be required to provide your social security number and your refund amount We will then tell you if your refund has been processed and when you can expect your refund Refund information will occasionally not be available due to system maintenance Refund pro-cessing takes from six to eight weeks You are limited to one refund information call every three days

Do you want to access us on the Internet Visit the State of Ohio Internet Web Site at wwwstateohustax You can get answers to the 23 most frequently asked tax questions as well as tax forms Publications Information Releases Tax Rules and Statistics

Do you want to visit us in person The addresses for our district offices are found on page 39 of this booklet

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 to a tax question If you write be sure to include your social security number Our address is found on page 39 of this booklet

How do I use FAST to answer a tax question You can listen to answers for the following 23 most frequently asked questions by calling toll free 1-800-282-1780 A pre-recorded message will follow each

Forms Information bull Where can I pick up Ohio income tax forms bull How can I get a copy of my Ohio income tax return bull What should I do if I need a paper copy of my

Telefile return

Filing Requirements bull I moved into Ohio last year How do I file bull How can I get an extension of time to file my Ohio

income tax return bull Where do I send my Ohio income tax return bull I never received a W-2 form What do I do bull What should I do if I need to correct my Telefile

return bull What should I do if the IRS examined and changed

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

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

an Ohio return bull Can my children claim themselves on their Ohio

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

Refund Problems bull I moved since I filed my Ohio return How can I get

my refund bull My spouse passed away but my refund check has

both our names on it What should I do bull Irsquom due a refund Do I still need to file an Ohio

income tax return bull Irsquove either lost my refund check or it was stolen

What should I do

Payment Information bull Why was my Ohio withholding disallowed bull Should I file my Ohio income tax return even though

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

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

income taxes bull Can I pay my taxes with a credit card

Ohio School District Information bull How do I find out what school district I live in bull What do I do if my employer mistakenly withheld

Ohio school district income tax

38

ii11imi111 11111 11 11 111 1

0

TAXPAYER ASSISTANCE

By Internet STATE OF OHIO INTERNET WEBSITE

Tax Forms Instructions wwwstateohustax FAST Tax Questions

By Phone TOLL FREE TELEPHONE NUMBERS

Toll Free 24 Hour Refund Hotline 1-800-282-1784 Toll Free Form Requests 1-800-282-1782 Toll Free Tax Questions 1-800-282-1780

Walk-in Ohio Department of Taxation District Office Locations Walk-in services are available at all office locations Monday through Friday 800 am to 500 pm

AKRON DISTRICT OFFICE CINCINNATI DISTRICT OFFICE CLEVELAND DISTRICT OFFICE 161 South High Street 900 Dalton Avenue at West 8th Street 615 West Superior Avenue Suite 501 Cincinnati Ohio 45203-1171 Fifth Floor Room 570 Akron Ohio 44308-1600 Cleveland Ohio 44113-1891

COLUMBUS DISTRICT OFFICE DAYTON DISTRICT OFFICE LIMA DISTRICT OFFICE 1880 East Dublin-Granville Road Centre City Offices 1303 Bellefontaine Avenue Columbus Ohio 43229-3529 15 East Fourth Street Room 510 Lima Ohio 45804-3199

Dayton Ohio 45402-2162

TOLEDO DISTRICT OFFICE YOUNGSTOWN DISTRICT OFFICE ZANESVILLE DISTRICT OFFICE One Government Center Stambaugh Building 601 Underwood Street Suite 1400 44 Federal Plaza Central 300 Zanesville Ohio 43701-3786 Toledo Ohio 43604-2232 Youngstown Ohio 44503-1651

Written Ohio Department of Taxation Taxpayer Services Mailing address

Ohio Department of Taxation Taxpayer ServiceCentral Registration Division Taxpayer Services Response Section PO Box 182382 Columbus Ohio 43218-2382

For Deaf Hard of Hearing or Speech Impaired who use TTY or TDD only Please contact the Ohio Relay Service at 1-800-750-0750 and give the Communication Assistant the Ohio Department of Taxation telephone number that you wish to contact

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 loca-tions in your area call the Internal Revenue Service at 1-800-829-1040 If you received an Ohio andor Federal income tax pack-age in the mail take them with you when you go for help

The Ohio Department of Taxation is an Equal Opportunity Employer

39

OHIO Department of Taxation Columbus Ohio 43270

  • Untitled
    • 2
Page 25: Individual Income Tax · Individual Income Tax Forms and Instructions This booklet contains 2 copies of Form IT-1040, the standard Ohio income tax form AND Form IT-1040 EZ, the short

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$28000 $31000 $34000 $37000

$28000 $28050 $ 803 $ 728 $31000 $31050 $ 937 $ 850 $34000 $34050 $ 1071 $ 971 $37000 $37050 $ 1205 $ 1092 28050 28100 806 730 31050 31100 939 852 34050 34100 1073 973 37050 37100 1207 1094 28100 28150 808 732 31100 31150 942 854 34100 34150 1075 975 37100 37150 1209 1096 28150 28200 810 734 31150 31200 944 856 34150 34200 1078 977 37150 37200 1211 1098 28200 28250 812 736 31200 31250 946 858 34200 34250 1080 979 37200 37250 1214 1100 28250 28300 815 738 31250 31300 948 860 34250 34300 1082 981 37250 37300 1216 1102 28300 28350 817 740 31300 31350 951 862 34300 34350 1084 983 37300 37350 1218 1104 28350 28400 819 742 31350 31400 953 864 34350 34400 1086 985 37350 37400 1220 1106 28400 28450 821 744 31400 31450 955 866 34400 34450 1089 987 37400 37450 1222 1108 28450 28500 824 746 31450 31500 957 868 34450 34500 1091 989 37450 37500 1225 1110 28500 28550 826 749 31500 31550 959 870 34500 34550 1093 991 37500 37550 1227 1112 28550 28600 828 751 31550 31600 962 872 34550 34600 1095 993 37550 37600 1229 1114 28600 28650 830 753 31600 31650 964 874 34600 34650 1098 995 37600 37650 1231 1116 28650 28700 832 755 31650 31700 966 876 34650 34700 1100 997 37650 37700 1234 1118 28700 28750 835 757 31700 31750 968 878 34700 34750 1102 999 37700 37750 1236 1120 28750 28800 837 759 31750 31800 971 880 34750 34800 1104 1001 37750 37800 1238 1122 28800 28850 839 761 31800 31850 973 882 34800 34850 1107 1003 37800 37850 1240 1124 28850 28900 841 763 31850 31900 975 884 34850 34900 1109 1005 37850 37900 1242 1126 28900 28950 844 765 31900 31950 977 886 34900 34950 1111 1007 37900 37950 1245 1128 28950 29000 846 767 31950 32000 980 888 34950 35000 1113 1009 37950 38000 1247 1130

$29000 $32000 $35000 $38000

$29000 $29050 $ 848 $ 769 $32000 $32050 $ 982 $ 890 $35000 $35050 $ 1115 $ 1011 $38000 $38050 $ 1249 $ 1132 29050 29100 850 771 32050 32100 984 892 35050 35100 1118 1013 38050 38100 1251 1134 29100 29150 853 773 32100 32150 986 894 35100 35150 1120 1015 38100 38150 1254 1136 29150 29200 855 775 32150 32200 988 896 35150 35200 1122 1017 38150 38200 1256 1138 29200 29250 857 777 32200 32250 991 898 35200 35250 1124 1019 38200 38250 1258 1140 29250 29300 859 779 32250 32300 993 900 35250 35300 1127 1021 38250 38300 1260 1142 29300 29350 861 781 32300 32350 995 902 35300 35350 1129 1023 38300 38350 1263 1144 29350 29400 864 783 32350 32400 997 904 35350 35400 1131 1025 38350 38400 1265 1146 29400 29450 866 785 32400 32450 1000 906 35400 35450 1133 1027 38400 38450 1267 1148 29450 29500 868 787 32450 32500 1002 908 35450 35500 1136 1029 38450 38500 1269 1150 29500 29550 870 789 32500 32550 1004 910 35500 35550 1138 1031 38500 38550 1271 1153 29550 29600 873 791 32550 32600 1006 912 35550 35600 1140 1033 38550 38600 1274 1155 29600 29650 875 793 32600 32650 1008 914 35600 35650 1142 1035 38600 38650 1276 1157 29650 29700 877 795 32650 32700 1011 916 35650 35700 1144 1037 38650 38700 1278 1159 29700 29750 879 797 32700 32750 1013 918 35700 35750 1147 1039 38700 38750 1280 1161 29750 29800 881 799 32750 32800 1015 920 35750 35800 1149 1041 38750 38800 1283 1163 29800 29850 884 801 32800 32850 1017 922 35800 35850 1151 1043 38800 38850 1285 1165 29850 29900 886 803 32850 32900 1020 924 35850 35900 1153 1045 38850 38900 1287 1167 29900 29950 888 805 32900 32950 1022 926 35900 35950 1156 1047 38900 38950 1289 1169 29950 30000 890 807 32950 33000 1024 928 35950 36000 1158 1049 38950 39000 1292 1171

$30000 $33000 $36000 $39000

$30000 $30050 $ 893 $ 809 $33000 $33050 $ 1026 $ 930 $36000 $36050 $ 1160 $ 1052 $39000 $39050 $ 1294 $ 1173 30050 30100 895 811 33050 33100 1029 932 36050 36100 1162 1054 39050 39100 1296 1175 30100 30150 897 813 33100 33150 1031 934 36100 36150 1164 1056 39100 39150 1298 1177 30150 30200 899 815 33150 33200 1033 936 36150 36200 1167 1058 39150 39200 1300 1179 30200 30250 902 817 33200 33250 1035 938 36200 36250 1169 1060 39200 39250 1303 1181 30250 30300 904 819 33250 33300 1037 940 36250 36300 1171 1062 39250 39300 1305 1183 30300 30350 906 821 33300 33350 1040 942 36300 36350 1173 1064 39300 39350 1307 1185 30350 30400 908 823 33350 33400 1042 944 36350 36400 1176 1066 39350 39400 1309 1187 30400 30450 910 825 33400 33450 1044 946 36400 36450 1178 1068 39400 39450 1312 1189 30450 30500 913 827 33450 33500 1046 948 36450 36500 1180 1070 39450 39500 1314 1191 30500 30550 915 829 33500 33550 1049 951 36500 36550 1182 1072 39500 39550 1316 1193 30550 30600 917 831 33550 33600 1051 953 36550 36600 1185 1074 39550 39600 1318 1195 30600 30650 919 833 33600 33650 1053 955 36600 36650 1187 1076 39600 39650 1320 1197 30650 30700 922 835 33650 33700 1055 957 36650 36700 1189 1078 39650 39700 1323 1199 30700 30750 924 837 33700 33750 1058 959 36700 36750 1191 1080 39700 39750 1325 1201 30750 30800 926 839 33750 33800 1060 961 36750 36800 1193 1082 39750 39800 1327 1203 30800 30850 928 841 33800 33850 1062 963 36800 36850 1196 1084 39800 39850 1329 1205 30850 30900 930 843 33850 33900 1064 965 36850 36900 1198 1086 39850 39900 1332 1207 30900 30950 933 845 33900 33950 1066 967 36900 36950 1200 1088 39900 39950 1334 1209 30950 31000 935 847 33950 34000 1069 969 36950 37000 1202 1090 39950 40000 1336 1211

OHIO TAX TABLES FOR 1998 ONLY 25

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$40000 $42000 $44000 $46000

$40000 $40050 $ 1339 $ 1213 $42000 $42050 $ 1443 $ 1308 $44000 $44050 $ 1547 $ 1402 $46000 $46050 $ 1651 $ 1496 40050 40100 1341 1216 42050 42100 1445 1310 44050 44100 1549 1404 46050 46100 1653 1499 40100 40150 1344 1218 42100 42150 1448 1312 44100 44150 1552 1407 46100 46150 1656 1501 40150 40200 1346 1220 42150 42200 1450 1315 44150 44200 1554 1409 46150 46200 1658 1503 40200 40250 1349 1223 42200 42250 1453 1317 44200 44250 1557 1411 46200 46250 1661 1506 40250 40300 1352 1225 42250 42300 1456 1319 44250 44300 1560 1414 46250 46300 1664 1508 40300 40350 1354 1227 42300 42350 1458 1322 44300 44350 1562 1416 46300 46350 1666 1510 40350 40400 1357 1230 42350 42400 1461 1324 44350 44400 1565 1418 46350 46400 1669 1513 40400 40450 1359 1232 42400 42450 1463 1326 44400 44450 1567 1421 46400 46450 1671 1515 40450 40500 1362 1234 42450 42500 1466 1329 44450 44500 1570 1423 46450 46500 1674 1517 40500 40550 1365 1237 42500 42550 1469 1331 44500 44550 1573 1425 46500 46550 1677 1520 40550 40600 1367 1239 42550 42600 1471 1334 44550 44600 1575 1428 46550 46600 1679 1522 40600 40650 1370 1242 42600 42650 1474 1336 44600 44650 1578 1430 46600 46650 1682 1524 40650 40700 1372 1244 42650 42700 1476 1338 44650 44700 1580 1433 46650 46700 1684 1527 40700 40750 1375 1246 42700 42750 1479 1341 44700 44750 1583 1435 46700 46750 1687 1529 40750 40800 1378 1249 42750 42800 1482 1343 44750 44800 1586 1437 46750 46800 1690 1532 40800 40850 1380 1251 42800 42850 1484 1345 44800 44850 1588 1440 46800 46850 1692 1534 40850 40900 1383 1253 42850 42900 1487 1348 44850 44900 1591 1442 46850 46900 1695 1536 40900 40950 1385 1256 42900 42950 1489 1350 44900 44950 1593 1444 46900 46950 1697 1539 40950 41000 1388 1258 42950 43000 1492 1352 44950 45000 1596 1447 46950 47000 1700 1541

$41000 $43000 $45000 $47000

$41000 $41050 $ 1391 $ 1260 $43000 $43050 $ 1495 $ 1355 $45000 $45050 $ 1599 $ 1449 $47000 $47050 $ 1703 $ 1543 41050 41100 1393 1263 43050 43100 1497 1357 45050 45100 1601 1451 47050 47100 1705 1546 41100 41150 1396 1265 43100 43150 1500 1359 45100 45150 1604 1454 47100 47150 1708 1548 41150 41200 1398 1268 43150 43200 1502 1362 45150 45200 1606 1456 47150 47200 1710 1550 41200 41250 1401 1270 43200 43250 1505 1364 45200 45250 1609 1458 47200 47250 1713 1553 41250 41300 1404 1272 43250 43300 1508 1367 45250 45300 1612 1461 47250 47300 1716 1555 41300 41350 1406 1275 43300 43350 1510 1369 45300 45350 1614 1463 47300 47350 1718 1557 41350 41400 1409 1277 43350 43400 1513 1371 45350 45400 1617 1466 47350 47400 1721 1560 41400 41450 1411 1279 43400 43450 1515 1374 45400 45450 1619 1468 47400 47450 1723 1562 41450 41500 1414 1282 43450 43500 1518 1376 45450 45500 1622 1470 47450 47500 1726 1565 41500 41550 1417 1284 43500 43550 1521 1379 45500 45550 1625 1473 47500 47550 1729 1567 41550 41600 1419 1286 43550 43600 1523 1381 45550 45600 1627 1475 47550 47600 1731 1569 41600 41650 1422 1289 43600 43650 1526 1383 45600 45650 1630 1477 47600 47650 1734 1572 41650 41700 1424 1291 43650 43700 1528 1385 45650 45700 1632 1480 47650 47700 1736 1574 41700 41750 1427 1293 43700 43750 1531 1388 45700 45750 1635 1482 47700 47750 1739 1576 41750 41800 1430 1296 43750 43800 1534 1390 45750 45800 1638 1484 47750 47800 1742 1579 41800 41850 1432 1298 43800 43850 1536 1392 45800 45850 1640 1487 47800 47850 1744 1581 41850 41900 1435 1301 43850 43900 1539 1395 45850 45900 1643 1489 47850 47900 1747 1583 41900 41950 1437 1303 43900 43950 1541 1397 45900 45950 1645 1491 47900 47950 1749 1586 41950 42000 1440 1305 43950 44000 1544 1400 45950 46000 1648 1494 47950 48000 1752 1588

OHIO TAX TABLES FOR 1998 ONLY 26

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$48000 $51000 $54000 $57000

$48000 $48050 $ 1755 $ 1590 $51000 $51050 $ 1911 $ 1732 $54000 $54050 $ 2067 $ 1873 $57000 $57050 $ 2223 $ 2015 48050 48100 1757 1593 51050 51100 1913 1734 54050 54100 2069 1876 57050 57100 2225 2017 48100 48150 1760 1595 51100 51150 1916 1737 54100 54150 2072 1878 57100 57150 2228 2020 48150 48200 1762 1598 51150 51200 1918 1739 54150 54200 2074 1880 57150 57200 2230 2022 48200 48250 1765 1600 51200 51250 1921 1741 54200 54250 2077 1883 57200 57250 2233 2024 48250 48300 1768 1602 51250 51300 1924 1744 54250 54300 2080 1885 57250 57300 2236 2027 48300 48350 1770 1605 51300 51350 1926 1746 54300 54350 2082 1888 57300 57350 2238 2029 48350 48400 1773 1607 51350 51400 1929 1748 54350 54400 2085 1890 57350 57400 2241 2031 48400 48450 1775 1609 51400 51450 1931 1751 54400 54450 2087 1892 57400 57450 2243 2034 48450 48500 1778 1612 51450 51500 1934 1753 54450 54500 2090 1895 57450 57500 2246 2036 48500 48550 1781 1614 51500 51550 1937 1756 54500 54550 2093 1897 57500 57550 2249 2038 48550 48600 1783 1616 51550 51600 1939 1758 54550 54600 2095 1899 57550 57600 2251 2041 48600 48650 1786 1619 51600 51650 1942 1760 54600 54650 2098 1902 57600 57650 2254 2043 48650 48700 1788 1621 51650 51700 1944 1763 54650 54700 2100 1904 57650 57700 2256 2045 48700 48750 1791 1623 51700 51750 1947 1765 54700 54750 2103 1906 57700 57750 2259 2048 48750 48800 1794 1626 51750 51800 1950 1767 54750 54800 2106 1909 57750 57800 2262 2050 48800 48850 1796 1628 51800 51850 1952 1770 54800 54850 2108 1911 57800 57850 2264 2053 48850 48900 1799 1631 51850 51900 1955 1772 54850 54900 2111 1913 57850 57900 2267 2055 48900 48950 1801 1633 51900 51950 1957 1774 54900 54950 2113 1916 57900 57950 2269 2057 48950 49000 1804 1635 51950 52000 1960 1777 54950 55000 2116 1918 57950 58000 2272 2060

$49000 $52000 $55000 $58000

$49000 $49050 $ 1807 $ 1638 $52000 $52050 $ 1963 $ 1779 $55000 $55050 $ 2119 $ 1921 $58000 $58050 $ 2275 $ 2062 49050 49100 1809 1640 52050 52100 1965 1781 55050 55100 2121 1923 58050 58100 2277 2064 49100 49150 1812 1642 52100 52150 1968 1784 55100 55150 2124 1925 58100 58150 2280 2067 49150 49200 1814 1645 52150 52200 1970 1786 55150 55200 2126 1928 58150 58200 2282 2069 49200 49250 1817 1647 52200 52250 1973 1789 55200 55250 2129 1930 58200 58250 2285 2071 49250 49300 1820 1649 52250 52300 1976 1791 55250 55300 2132 1932 58250 58300 2288 2074 49300 49350 1822 1652 52300 52350 1978 1793 55300 55350 2134 1935 58300 58350 2290 2076 49350 49400 1825 1654 52350 52400 1981 1796 55350 55400 2137 1937 58350 58400 2293 2078 49400 49450 1827 1656 52400 52450 1983 1798 55400 55450 2139 1939 58400 58450 2295 2081 49450 49500 1830 1659 52450 52500 1986 1800 55450 55500 2142 1942 58450 58500 2298 2083 49500 49550 1833 1661 52500 52550 1989 1803 55500 55550 2145 1944 58500 58550 2301 2086 49550 49600 1835 1664 52550 52600 1991 1805 55550 55600 2147 1946 58550 58600 2303 2088 49600 49650 1838 1666 52600 52650 1994 1807 55600 55650 2150 1949 58600 58650 2306 2090 49650 49700 1840 1668 52650 52700 1996 1810 55650 55700 2152 1951 58650 58700 2308 2093 49700 49750 1843 1671 52700 52750 1999 1812 55700 55750 2155 1954 58700 58750 2311 2095 49750 49800 1846 1673 52750 52800 2002 1814 55750 55800 2158 1956 58750 58800 2314 2097 49800 49850 1848 1675 52800 52850 2004 1817 55800 55850 2160 1958 58800 58850 2316 2100 49850 49900 1851 1678 52850 52900 2007 1819 55850 55900 2163 1961 58850 58900 2319 2102 49900 49950 1853 1680 52900 52950 2009 1822 55900 55950 2165 1963 58900 58950 2321 2104 49950 50000 1856 1682 52950 53000 2012 1824 55950 56000 2168 1965 58950 59000 2324 2107

$50000 $53000 $56000 $59000

$50000 $50050 $ 1859 $ 1685 $53000 $53050 $ 2015 $ 1826 $56000 $56050 $ 2171 $ 1968 $59000 $59050 $ 2327 $ 2109 50050 50100 1861 1687 53050 53100 2017 1829 56050 56100 2173 1970 59050 59100 2329 2111 50100 50150 1864 1689 53100 53150 2020 1831 56100 56150 2176 1972 59100 59150 2332 2114 50150 50200 1866 1692 53150 53200 2022 1833 56150 56200 2178 1975 59150 59200 2334 2116 50200 50250 1869 1694 53200 53250 2025 1836 56200 56250 2181 1977 59200 59250 2337 2119 50250 50300 1872 1697 53250 53300 2028 1838 56250 56300 2184 1979 59250 59300 2340 2121 50300 50350 1874 1699 53300 53350 2030 1840 56300 56350 2186 1982 59300 59350 2342 2123 50350 50400 1877 1701 53350 53400 2033 1843 56350 56400 2189 1984 59350 59400 2345 2126 50400 50450 1879 1704 53400 53450 2035 1845 56400 56450 2191 1987 59400 59450 2347 2128 50450 50500 1882 1706 53450 53500 2038 1847 56450 56500 2194 1989 59450 59500 2350 2130 50500 50550 1885 1708 53500 53550 2041 1850 56500 56550 2197 1991 59500 59550 2353 2133 50550 50600 1887 1711 53550 53600 2043 1852 56550 56600 2199 1994 59550 59600 2355 2135 50600 50650 1890 1713 53600 53650 2046 1855 56600 56650 2202 1996 59600 59650 2358 2137 50650 50700 1892 1715 53650 53700 2048 1857 56650 56700 2204 1998 59650 59700 2360 2140 50700 50750 1895 1718 53700 53750 2051 1859 56700 56750 2207 2001 59700 59750 2363 2142 50750 50800 1898 1720 53750 53800 2054 1862 56750 56800 2210 2003 59750 59800 2366 2144 50800 50850 1900 1722 53800 53850 2056 1864 56800 56850 2212 2005 59800 59850 2368 2147 50850 50900 1903 1725 53850 53900 2059 1866 56850 56900 2215 2008 59850 59900 2371 2149 50900 50950 1905 1727 53900 53950 2061 1869 56900 56950 2217 2010 59900 59950 2373 2152 50950 51000 1908 1730 53950 54000 2064 1871 56950 57000 2220 2012 59950 60000 2376 2154

OHIO TAX TABLES FOR 1998 ONLY 27

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$60000 $62000 $64000 $66000

$60000 $60050 $ 2379 $ 2156 $62000 $62050 $ 2483 $ 2251 $64000 $64050 $ 2587 $ 2345 $66000 $66050 $ 2691 $ 2439 60050 60100 2381 2159 62050 62100 2485 2253 64050 64100 2589 2347 66050 66100 2693 2442 60100 60150 2384 2161 62100 62150 2488 2255 64100 64150 2592 2350 66100 66150 2696 2444 60150 60200 2387 2163 62150 62200 2491 2258 64150 64200 2595 2352 66150 66200 2699 2446 60200 60250 2389 2166 62200 62250 2493 2260 64200 64250 2597 2354 66200 66250 2701 2449 60250 60300 2392 2168 62250 62300 2496 2262 64250 64300 2600 2357 66250 66300 2704 2451 60300 60350 2394 2170 62300 62350 2498 2265 64300 64350 2602 2359 66300 66350 2706 2453 60350 60400 2397 2173 62350 62400 2501 2267 64350 64400 2605 2361 66350 66400 2709 2456 60400 60450 2400 2175 62400 62450 2504 2269 64400 64450 2608 2364 66400 66450 2712 2458 60450 60500 2402 2177 62450 62500 2506 2272 64450 64500 2610 2366 66450 66500 2714 2460 60500 60550 2405 2180 62500 62550 2509 2274 64500 64550 2613 2368 66500 66550 2717 2463 60550 60600 2407 2182 62550 62600 2511 2277 64550 64600 2615 2371 66550 66600 2719 2465 60600 60650 2410 2185 62600 62650 2514 2279 64600 64650 2618 2373 66600 66650 2722 2467 60650 60700 2413 2187 62650 62700 2517 2281 64650 64700 2621 2376 66650 66700 2725 2470 60700 60750 2415 2189 62700 62750 2519 2284 64700 64750 2623 2378 66700 66750 2727 2472 60750 60800 2418 2192 62750 62800 2522 2286 64750 64800 2626 2380 66750 66800 2730 2475 60800 60850 2420 2194 62800 62850 2524 2288 64800 64850 2628 2383 66800 66850 2732 2477 60850 60900 2423 2196 62850 62900 2527 2291 64850 64900 2631 2385 66850 66900 2735 2479 60900 60950 2426 2199 62900 62950 2530 2293 64900 64950 2634 2387 66900 66950 2738 2482 60950 61000 2428 2201 62950 63000 2532 2295 64950 65000 2636 2390 66950 67000 2740 2484

$61000 $63000 $65000 $67000

$61000 $61050 $ 2431 $ 2203 $63000 $63050 $ 2535 $ 2298 $65000 $65050 $ 2639 $ 2392 $67000 $67050 $ 2743 $ 2486 61050 61100 2433 2206 63050 63100 2537 2300 65050 65100 2641 2394 67050 67100 2745 2489 61100 61150 2436 2208 63100 63150 2540 2302 65100 65150 2644 2397 67100 67150 2748 2491 61150 61200 2439 2211 63150 63200 2543 2305 65150 65200 2647 2399 67150 67200 2751 2493 61200 61250 2441 2213 63200 63250 2545 2307 65200 65250 2649 2401 67200 67250 2753 2496 61250 61300 2444 2215 63250 63300 2548 2310 65250 65300 2652 2404 67250 67300 2756 2498 61300 61350 2446 2218 63300 63350 2550 2312 65300 65350 2654 2406 67300 67350 2758 2500 61350 61400 2449 2220 63350 63400 2553 2314 65350 65400 2657 2409 67350 67400 2761 2503 61400 61450 2452 2222 63400 63450 2556 2317 65400 65450 2660 2411 67400 67450 2764 2505 61450 61500 2454 2225 63450 63500 2558 2319 65450 65500 2662 2413 67450 67500 2766 2508 61500 61550 2457 2227 63500 63550 2561 2321 65500 65550 2665 2416 67500 67550 2769 2510 61550 61600 2459 2229 63550 63600 2563 2324 65550 65600 2667 2418 67550 67600 2771 2512 61600 61650 2462 2232 63600 63650 2566 2326 65600 65650 2670 2420 67600 67650 2774 2515 61650 61700 2465 2234 63650 63700 2569 2328 65650 65700 2673 2423 67650 67700 2777 2517 61700 61750 2467 2236 63700 63750 2571 2331 65700 65750 2675 2425 67700 67750 2779 2519 61750 61800 2470 2239 63750 63800 2574 2333 65750 65800 2678 2427 67750 67800 2782 2522 61800 61850 2472 2241 63800 63850 2576 2335 65800 65850 2680 2430 67800 67850 2784 2524 61850 61900 2475 2244 63850 63900 2579 2338 65850 65900 2683 2432 67850 67900 2787 2526 61900 61950 2478 2246 63900 63950 2582 2340 65900 65950 2686 2434 67900 67950 2790 2529 61950 62000 2480 2248 63950 64000 2584 2343 65950 66000 2688 2437 67950 68000 2792 2531

OHIO TAX TABLES FOR 1998 ONLY 28

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$68000 $71000 $74000 $77000

$68000 $68050 $ 2795 $ 2533 $71000 $71050 $ 2951 $ 2675 $74000 $74050 $ 3107 $ 2816 $77000 $77050 $ 3263 $ 2958 68050 68100 2797 2536 71050 71100 2953 2677 74050 74100 3109 2819 77050 77100 3265 2960 68100 68150 2800 2538 71100 71150 2956 2680 74100 74150 3112 2821 77100 77150 3268 2963 68150 68200 2803 2541 71150 71200 2959 2682 74150 74200 3115 2823 77150 77200 3271 2965 68200 68250 2805 2543 71200 71250 2961 2684 74200 74250 3117 2826 77200 77250 3273 2967 68250 68300 2808 2545 71250 71300 2964 2687 74250 74300 3120 2828 77250 77300 3276 2970 68300 68350 2810 2548 71300 71350 2966 2689 74300 74350 3122 2831 77300 77350 3278 2972 68350 68400 2813 2550 71350 71400 2969 2691 74350 74400 3125 2833 77350 77400 3281 2974 68400 68450 2816 2552 71400 71450 2972 2694 74400 74450 3128 2835 77400 77450 3284 2977 68450 68500 2818 2555 71450 71500 2974 2696 74450 74500 3130 2838 77450 77500 3286 2979 68500 68550 2821 2557 71500 71550 2977 2699 74500 74550 3133 2840 77500 77550 3289 2981 68550 68600 2823 2559 71550 71600 2979 2701 74550 74600 3135 2842 77550 77600 3291 2984 68600 68650 2826 2562 71600 71650 2982 2703 74600 74650 3138 2845 77600 77650 3294 2986 68650 68700 2829 2564 71650 71700 2985 2706 74650 74700 3141 2847 77650 77700 3297 2988 68700 68750 2831 2566 71700 71750 2987 2708 74700 74750 3143 2849 77700 77750 3299 2991 68750 68800 2834 2569 71750 71800 2990 2710 74750 74800 3146 2852 77750 77800 3302 2993 68800 68850 2836 2571 71800 71850 2992 2713 74800 74850 3148 2854 77800 77850 3304 2996 68850 68900 2839 2574 71850 71900 2995 2715 74850 74900 3151 2856 77850 77900 3307 2998 68900 68950 2842 2576 71900 71950 2998 2717 74900 74950 3154 2859 77900 77950 3310 3000 68950 69000 2844 2578 71950 72000 3000 2720 74950 75000 3156 2861 77950 78000 3312 3003

$69000 $72000 $75000 $78000

$69000 $69050 $ 2847 $ 2581 $72000 $72050 $ 3003 $ 2722 $75000 $75050 $ 3159 $ 2864 $78000 $78050 $ 3315 $ 3005 69050 69100 2849 2583 72050 72100 3005 2724 75050 75100 3161 2866 78050 78100 3317 3007 69100 69150 2852 2585 72100 72150 3008 2727 75100 75150 3164 2868 78100 78150 3320 3010 69150 69200 2855 2588 72150 72200 3011 2729 75150 75200 3167 2871 78150 78200 3323 3012 69200 69250 2857 2590 72200 72250 3013 2732 75200 75250 3169 2873 78200 78250 3325 3014 69250 69300 2860 2592 72250 72300 3016 2734 75250 75300 3172 2875 78250 78300 3328 3017 69300 69350 2862 2595 72300 72350 3018 2736 75300 75350 3174 2878 78300 78350 3330 3019 69350 69400 2865 2597 72350 72400 3021 2739 75350 75400 3177 2880 78350 78400 3333 3021 69400 69450 2868 2599 72400 72450 3024 2741 75400 75450 3180 2882 78400 78450 3336 3024 69450 69500 2870 2602 72450 72500 3026 2743 75450 75500 3182 2885 78450 78500 3338 3026 69500 69550 2873 2604 72500 72550 3029 2746 75500 75550 3185 2887 78500 78550 3341 3029 69550 69600 2875 2607 72550 72600 3031 2748 75550 75600 3187 2889 78550 78600 3343 3031 69600 69650 2878 2609 72600 72650 3034 2750 75600 75650 3190 2892 78600 78650 3346 3033 69650 69700 2881 2611 72650 72700 3037 2753 75650 75700 3193 2894 78650 78700 3349 3036 69700 69750 2883 2614 72700 72750 3039 2755 75700 75750 3195 2897 78700 78750 3351 3038 69750 69800 2886 2616 72750 72800 3042 2757 75750 75800 3198 2899 78750 78800 3354 3040 69800 69850 2888 2618 72800 72850 3044 2760 75800 75850 3200 2901 78800 78850 3356 3043 69850 69900 2891 2621 72850 72900 3047 2762 75850 75900 3203 2904 78850 78900 3359 3045 69900 69950 2894 2623 72900 72950 3050 2765 75900 75950 3206 2906 78900 78950 3362 3047 69950 70000 2896 2625 72950 73000 3052 2767 75950 76000 3208 2908 78950 79000 3364 3050

$70000 $73000 $76000 $79000

$70000 $70050 $ 2899 $ 2628 $73000 $73050 $ 3055 $ 2769 $76000 $76050 $ 3211 $ 2911 $79000 $79050 $ 3367 $ 3052 70050 70100 2901 2630 73050 73100 3057 2772 76050 76100 3213 2913 79050 79100 3369 3054 70100 70150 2904 2632 73100 73150 3060 2774 76100 76150 3216 2915 79100 79150 3372 3057 70150 70200 2907 2635 73150 73200 3063 2776 76150 76200 3219 2918 79150 79200 3375 3059 70200 70250 2909 2637 73200 73250 3065 2779 76200 76250 3221 2920 79200 79250 3377 3062 70250 70300 2912 2640 73250 73300 3068 2781 76250 76300 3224 2922 79250 79300 3380 3064 70300 70350 2914 2642 73300 73350 3070 2783 76300 76350 3226 2925 79300 79350 3382 3066 70350 70400 2917 2644 73350 73400 3073 2786 76350 76400 3229 2927 79350 79400 3385 3069 70400 70450 2920 2647 73400 73450 3076 2788 76400 76450 3232 2930 79400 79450 3388 3071 70450 70500 2922 2649 73450 73500 3078 2790 76450 76500 3234 2932 79450 79500 3390 3073 70500 70550 2925 2651 73500 73550 3081 2793 76500 76550 3237 2934 79500 79550 3393 3076 70550 70600 2927 2654 73550 73600 3083 2795 76550 76600 3239 2937 79550 79600 3395 3078 70600 70650 2930 2656 73600 73650 3086 2798 76600 76650 3242 2939 79600 79650 3398 3080 70650 70700 2933 2658 73650 73700 3089 2800 76650 76700 3245 2941 79650 79700 3401 3083 70700 70750 2935 2661 73700 73750 3091 2802 76700 76750 3247 2944 79700 79750 3403 3085 70750 70800 2938 2663 73750 73800 3094 2805 76750 76800 3250 2946 79750 79800 3406 3087 70800 70850 2940 2665 73800 73850 3096 2807 76800 76850 3252 2948 79800 79850 3408 3090 70850 70900 2943 2668 73850 73900 3099 2809 76850 76900 3255 2951 79850 79900 3411 3092 70900 70950 2946 2670 73900 73950 3102 2812 76900 76950 3258 2953 79900 79950 3414 3095 70950 71000 2948 2673 73950 74000 3104 2814 76950 77000 3260 2955 79950 80000 3416 3097

OHIO TAX TABLES FOR 1998 ONLY 29

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$80000 $82000 $84000 $86000

$80000 $80050 $ 3419 $ 3099 $82000 $82050 $ 3538 $ 3207 $84000 $84050 $ 3657 $ 3315 $86000 $86050 $ 3776 $ 3423 80050 80100 3422 3102 82050 82100 3541 3210 84050 84100 3660 3318 86050 86100 3779 3425 80100 80150 3425 3105 82100 82150 3544 3213 84100 84150 3663 3320 86100 86150 3782 3428 80150 80200 3428 3108 82150 82200 3547 3215 84150 84200 3666 3323 86150 86200 3785 3431 80200 80250 3431 3110 82200 82250 3550 3218 84200 84250 3669 3326 86200 86250 3788 3434 80250 80300 3434 3113 82250 82300 3553 3221 84250 84300 3672 3328 86250 86300 3791 3436 80300 80350 3437 3116 82300 82350 3556 3223 84300 84350 3675 3331 86300 86350 3793 3439 80350 80400 3440 3118 82350 82400 3559 3226 84350 84400 3678 3334 86350 86400 3796 3442 80400 80450 3443 3121 82400 82450 3562 3229 84400 84450 3681 3337 86400 86450 3799 3444 80450 80500 3446 3124 82450 82500 3565 3231 84450 84500 3684 3339 86450 86500 3802 3447 80500 80550 3449 3126 82500 82550 3568 3234 84500 84550 3687 3342 86500 86550 3805 3450 80550 80600 3452 3129 82550 82600 3571 3237 84550 84600 3689 3345 86550 86600 3808 3452 80600 80650 3455 3132 82600 82650 3574 3240 84600 84650 3692 3347 86600 86650 3811 3455 80650 80700 3458 3134 82650 82700 3577 3242 84650 84700 3695 3350 86650 86700 3814 3458 80700 80750 3461 3137 82700 82750 3580 3245 84700 84750 3698 3353 86700 86750 3817 3460 80750 80800 3464 3140 82750 82800 3583 3248 84750 84800 3701 3355 86750 86800 3820 3463 80800 80850 3467 3143 82800 82850 3585 3250 84800 84850 3704 3358 86800 86850 3823 3466 80850 80900 3470 3145 82850 82900 3588 3253 84850 84900 3707 3361 86850 86900 3826 3469 80900 80950 3473 3148 82900 82950 3591 3256 84900 84950 3710 3363 86900 86950 3829 3471 80950 81000 3476 3151 82950 83000 3594 3258 84950 85000 3713 3366 86950 87000 3832 3474

$81000 $83000 $85000 $87000

$81000 $81050 $ 3479 $ 3153 $83000 $83050 $ 3597 $ 3261 $85000 $85050 $ 3716 $ 3369 $87000 $87050 $ 3835 $ 3477 81050 81100 3481 3156 83050 83100 3600 3264 85050 85100 3719 3372 87050 87100 3838 3479 81100 81150 3484 3159 83100 83150 3603 3266 85100 85150 3722 3374 87100 87150 3841 3482 81150 81200 3487 3161 83150 83200 3606 3269 85150 85200 3725 3377 87150 87200 3844 3485 81200 81250 3490 3164 83200 83250 3609 3272 85200 85250 3728 3380 87200 87250 3847 3487 81250 81300 3493 3167 83250 83300 3612 3275 85250 85300 3731 3382 87250 87300 3850 3490 81300 81350 3496 3169 83300 83350 3615 3277 85300 85350 3734 3385 87300 87350 3853 3493 81350 81400 3499 3172 83350 83400 3618 3280 85350 85400 3737 3388 87350 87400 3856 3495 81400 81450 3502 3175 83400 83450 3621 3283 85400 85450 3740 3390 87400 87450 3859 3498 81450 81500 3505 3178 83450 83500 3624 3285 85450 85500 3743 3393 87450 87500 3862 3501 81500 81550 3508 3180 83500 83550 3627 3288 85500 85550 3746 3396 87500 87550 3865 3504 81550 81600 3511 3183 83550 83600 3630 3291 85550 85600 3749 3398 87550 87600 3868 3506 81600 81650 3514 3186 83600 83650 3633 3293 85600 85650 3752 3401 87600 87650 3871 3509 81650 81700 3517 3188 83650 83700 3636 3296 85650 85700 3755 3404 87650 87700 3874 3512 81700 81750 3520 3191 83700 83750 3639 3299 85700 85750 3758 3407 87700 87750 3877 3514 81750 81800 3523 3194 83750 83800 3642 3301 85750 85800 3761 3409 87750 87800 3880 3517 81800 81850 3526 3196 83800 83850 3645 3304 85800 85850 3764 3412 87800 87850 3883 3520 81850 81900 3529 3199 83850 83900 3648 3307 85850 85900 3767 3415 87850 87900 3886 3522 81900 81950 3532 3202 83900 83950 3651 3310 85900 85950 3770 3417 87900 87950 3889 3525 81950 82000 3535 3205 83950 84000 3654 3312 85950 86000 3773 3420 87950 88000 3892 3528

OHIO TAX TABLES FOR 1998 ONLY 30

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$88000 $91000 $94000 $97000

$88000 $88050 $ 3895 $ 3530 $91000 $91050 $ 4073 $ 3692 $94000 $94050 $ 4251 $ 3854 $97000 $97050 $ 4429 $ 4015 88050 88100 3897 3533 91050 91100 4076 3695 94050 94100 4254 3856 97050 97100 4432 4018 88100 88150 3900 3536 91100 91150 4079 3698 94100 94150 4257 3859 97100 97150 4435 4021 88150 88200 3903 3539 91150 91200 4082 3700 94150 94200 4260 3862 97150 97200 4438 4023 88200 88250 3906 3541 91200 91250 4085 3703 94200 94250 4263 3865 97200 97250 4441 4026 88250 88300 3909 3544 91250 91300 4088 3706 94250 94300 4266 3867 97250 97300 4444 4029 88300 88350 3912 3547 91300 91350 4091 3708 94300 94350 4269 3870 97300 97350 4447 4032 88350 88400 3915 3549 91350 91400 4094 3711 94350 94400 4272 3873 97350 97400 4450 4034 88400 88450 3918 3552 91400 91450 4097 3714 94400 94450 4275 3875 97400 97450 4453 4037 88450 88500 3921 3555 91450 91500 4100 3716 94450 94500 4278 3878 97450 97500 4456 4040 88500 88550 3924 3557 91500 91550 4103 3719 94500 94550 4281 3881 97500 97550 4459 4042 88550 88600 3927 3560 91550 91600 4106 3722 94550 94600 4284 3883 97550 97600 4462 4045 88600 88650 3930 3563 91600 91650 4108 3724 94600 94650 4287 3886 97600 97650 4465 4048 88650 88700 3933 3566 91650 91700 4111 3727 94650 94700 4290 3889 97650 97700 4468 4050 88700 88750 3936 3568 91700 91750 4114 3730 94700 94750 4293 3891 97700 97750 4471 4053 88750 88800 3939 3571 91750 91800 4117 3733 94750 94800 4296 3894 97750 97800 4474 4056 88800 88850 3942 3574 91800 91850 4120 3735 94800 94850 4299 3897 97800 97850 4477 4059 88850 88900 3945 3576 91850 91900 4123 3738 94850 94900 4302 3900 97850 97900 4480 4061 88900 88950 3948 3579 91900 91950 4126 3741 94900 94950 4305 3902 97900 97950 4483 4064 88950 89000 3951 3582 91950 92000 4129 3743 94950 95000 4308 3905 97950 98000 4486 4067

$89000 $92000 $95000 $98000

$89000 $89050 $ 3954 $ 3584 $92000 $92050 $ 4132 $ 3746 $95000 $95050 $ 4311 $ 3908 $98000 $98050 $ 4489 $ 4069 89050 89100 3957 3587 92050 92100 4135 3749 95050 95100 4314 3910 98050 98100 4492 4072 89100 89150 3960 3590 92100 92150 4138 3751 95100 95150 4316 3913 98100 98150 4495 4075 89150 89200 3963 3592 92150 92200 4141 3754 95150 95200 4319 3916 98150 98200 4498 4077 89200 89250 3966 3595 92200 92250 4144 3757 95200 95250 4322 3918 98200 98250 4501 4080 89250 89300 3969 3598 92250 92300 4147 3759 95250 95300 4325 3921 98250 98300 4504 4083 89300 89350 3972 3601 92300 92350 4150 3762 95300 95350 4328 3924 98300 98350 4507 4085 89350 89400 3975 3603 92350 92400 4153 3765 95350 95400 4331 3927 98350 98400 4510 4088 89400 89450 3978 3606 92400 92450 4156 3768 95400 95450 4334 3929 98400 98450 4513 4091 89450 89500 3981 3609 92450 92500 4159 3770 95450 95500 4337 3932 98450 98500 4516 4094 89500 89550 3984 3611 92500 92550 4162 3773 95500 95550 4340 3935 98500 98550 4519 4096 89550 89600 3987 3614 92550 92600 4165 3776 95550 95600 4343 3937 98550 98600 4522 4099 89600 89650 3990 3617 92600 92650 4168 3778 95600 95650 4346 3940 98600 98650 4524 4102 89650 89700 3993 3619 92650 92700 4171 3781 95650 95700 4349 3943 98650 98700 4527 4104 89700 89750 3996 3622 92700 92750 4174 3784 95700 95750 4352 3945 98700 98750 4530 4107 89750 89800 3999 3625 92750 92800 4177 3786 95750 95800 4355 3948 98750 98800 4533 4110 89800 89850 4001 3627 92800 92850 4180 3789 95800 95850 4358 3951 98800 98850 4536 4112 89850 89900 4004 3630 92850 92900 4183 3792 95850 95900 4361 3953 98850 98900 4539 4115 89900 89950 4007 3633 92900 92950 4186 3794 95900 95950 4364 3956 98900 98950 4542 4118 89950 90000 4010 3636 92950 93000 4189 3797 95950 96000 4367 3959 98950 99000 4545 4120

$90000 $93000 $96000 $99000

$90000 $90050 $ 4013 $ 3638 $93000 $93050 $ 4192 $ 3800 $96000 $96050 $ 4370 $ 3962 $99000 $99050 $ 4548 $ 4123 90050 90100 4016 3641 93050 93100 4195 3803 96050 96100 4373 3964 99050 99100 4551 4126 90100 90150 4019 3644 93100 93150 4198 3805 96100 96150 4376 3967 99100 99150 4554 4129 90150 90200 4022 3646 93150 93200 4201 3808 96150 96200 4379 3970 99150 99200 4557 4131 90200 90250 4025 3649 93200 93250 4204 3811 96200 96250 4382 3972 99200 99250 4560 4134 90250 90300 4028 3652 93250 93300 4207 3813 96250 96300 4385 3975 99250 99300 4563 4137 90300 90350 4031 3654 93300 93350 4210 3816 96300 96350 4388 3978 99300 99350 4566 4139 90350 90400 4034 3657 93350 93400 4212 3819 96350 96400 4391 3980 99350 99400 4569 4142 90400 90450 4037 3660 93400 93450 4215 3821 96400 96450 4394 3983 99400 99450 4572 4145 90450 90500 4040 3662 93450 93500 4218 3824 96450 96500 4397 3986 99450 99500 4575 4147 90500 90550 4043 3665 93500 93550 4221 3827 96500 96550 4400 3988 99500 99550 4578 4150 90550 90600 4046 3668 93550 93600 4224 3830 96550 96600 4403 3991 99550 99600 4581 4153 90600 90650 4049 3671 93600 93650 4227 3832 96600 96650 4406 3994 99600 99650 4584 4155 90650 90700 4052 3673 93650 93700 4230 3835 96650 96700 4409 3997 99650 99700 4587 4158 90700 90750 4055 3676 93700 93750 4233 3838 96700 96750 4412 3999 99700 99750 4590 4161 90750 90800 4058 3679 93750 93800 4236 3840 96750 96800 4415 4002 99750 99800 4593 4164 90800 90850 4061 3681 93800 93850 4239 3843 96800 96850 4418 4005 99800 99850 4596 4166 90850 90900 4064 3684 93850 93900 4242 3846 96850 96900 4420 4007 99850 99900 4599 4169 90900 90950 4067 3687 93900 93950 4245 3848 96900 96950 4423 4010 99900 99950 4602 4172 90950 91000 4070 3689 93950 94000 4248 3851 96950 97000 4426 4013 99950 100000 4605 4174

OHIO TAX TABLES FOR 1998 ONLY 31

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that surplus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax and tax rate before and after reduction The crossed-out part of the table shows the tax and tax rate before reduction The amount shown in the shaded area is the tax and tax rate after reduction

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

1998 IT-1040EZ AND IT-1040 TAX TABLE NO 2

Taxpayers with Ohio taxable income of $100000 or more must use this table

Ohio taxable income (line 5 of Form IT-1040EZ or line 5 of Form IT-1040)

$0mdash 5000 $5000mdash 10000

$10000mdash 15000 $15000mdash 20000 $20000mdash 40000 $40000mdash 80000 $80000mdash 100000

$100000mdash 200000 over 200000

Ohio tax rate before reduction DO NOT USE

743 of Ohio taxable income

$ 3715 plus 1486 of excess over $ 5000

$ 11145 plus 2972 of excess over $ 10000

$ 26065 plus 3715 of excess over $ 15000

$ 44580 plus 4457 of excess over $ 20000

$ 133720 plus 5201 of excess over $ 40000

$ 341760 plus 5943 of excess over $ 80000

$ 460620 plus 69 of excess over $ 100000

$ 1150620 plus 75 of excess over $ 200000

1998 Ohio tax rate after reduction

673 of Ohio taxable income

$ 3365 plus 1347 of excess over $ 5000

$ 10100 plus 2694 of excess over $ 10000

$ 23570 plus 3368 of excess over $ 15000

$ 40410 plus 4040 of excess over $ 20000

$ 121210 plus 4715 of excess over $ 40000

$ 309810 plus 5388 of excess over $ 80000

$ 417570 plus 6255 of excess over $ 100000

$ 1043070 plus 6799 of excess over $ 200000

32

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 1998 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 your county board ofnumbers elections

ADAMS COUNTY Adams CountyOhio Valley Local SD 0101

ALLEN COUNTY 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 Ashland City SD 0301 Hillsdale Local SD 0302

Loudonville-Perrysville Ex Vil SD 0303 Mapleton Local SD 0304

ASHTABULA COUNTY 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 Alexander Local SD 0501 Athens City SD 0502 Federal Hocking Local SD 0503 Nelsonville-York City SD 0504 Trimble Local SD 0505

AUGLAIZE COUNTY 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 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 Eastern Local SD 0801 Fayetteville-Perry Local SD 0802 Georgetown Ex Vil SD 0803 Ripley Union Lewis Huntington Local SD 0804 Western Brown Local SD 0805

BUTLER COUNTY Edgewood City SD 0901 Fairfield City SD 0902 Hamilton City SD 0903 Lakota Local SD 0904

Madison Local SD 0905 MiddletownMonroe City SD 0906

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

CARROLL COUNTY Brown Local SD 1001 Carrollton Ex Vil SD 1002

CHAMPAIGN COUNTY 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 Mad River-Green Local SD 1201 Northeastern Local SD 1203 Northwestern Local SD 1204

Southeastern Local SD 1205 Springfield City SD 1206 Clark-Shawnee Local SD 1207 Tecumseh Local SD 1202

CLERMONT COUNTY 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 Blanchester Local SD 1401 Clinton-Massie Local SD 1402 East Clinton Local SD 1403 Wilmington City SD 1404

COLUMBIANA COUNTY 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 Coshocton City SD 1601 Ridgewood Local SD 1602 River View Local SD 1603

CRAWFORD COUNTY 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 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 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 Ayersville Local SD 2001

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

Northeastern Local SD 2005

DELAWARE COUNTY Big Walnut Local SD 2101 Buckeye Valley Local SD 2102

Delaware City SD 2103 Olentangy Local SD 2104

ERIE COUNTY 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 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 Miami Trace Local SD 2401 Washington Court House City SD 2402

FRANKLIN COUNTY 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 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

School district income tax in effect for 1998

33

GALLIA COUNTY Gallia County Local SD 2701 Gallipolis City SD 2702

GEAUGA COUNTY 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 Beavercreek City SD 2901

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

Sugarcreek Local SD 2905 Xenia City SD2906

Yellow Springs Ex Vil SD 2907

GUERNSEY COUNTY Cambridge City SD3001 East Guernsey Local SD3002 Rolling Hills Local SD 3003

HAMILTON COUNTY Cincinnati City SD3101 Deer Park Community City SD3102 Finneytown Local SD 3103 Forest Hills Local SD 3104 Indian Hill Ex Vil SD 3106 Lockland City SD 3107 Loveland City SD 3108 Madeira City SD 3109 Mariemont City SD3110 Mount Healthy City SD3111 North College Hill City SD 3112 Northwest Local SD 3113 Norwood City SD 3114 Oak Hills Local SD3115 Princeton City SD 3116 Reading Community City SD3117 Southwest Local SD 3118 St Bernard-Elmwood Place City SD 3119 Sycamore Community City SD 3120 Three Rivers Local SD 3121 Winton Woods City SD3105

Wyoming City SD 3122

HANCOCK COUNTY Arcadia Local SD 3201

Arlington Local SD3202 Cory-Rawson Local SD3203

Findlay City SD 3204 Liberty-Benton Local SD 3205 McComb Local SD 3206

Van Buren Local SD3207 Vanlue Local SD3208

HARDIN COUNTY Ada Ex Vil SD3301 Hardin Northern Local SD 3302 Kenton City SD3303 Ridgemont Local SD 3304

Riverdale Local SD3305 Upper Scioto Valley Local SD 3306

HARRISON COUNTY Conotton Valley Union Local SD 3401 Harrison Hills City SD 3402

HENRY COUNTY Holgate Local SD 3501 Liberty Center Local SD3502

Napoleon Area City SD3503 Patrick Henry Local SD3504

HIGHLAND COUNTY Bright Local SD3601 Fairfield Local SD 3602 Greenfield Ex Vil SD 3603

Hillsboro City SD 3604 Lynchburg-Clay Local SD3605

HOCKING COUNTY Logan-Hocking Local SD3701

HOLMES COUNTY East Holmes Local SD3801 West Holmes Local SD 3802

HURON COUNTY Bellevue City SD 3901 Monroeville Local SD 3902

New London Local SD 3903 Norwalk City SD 3904 South Central Local SD3905 Western Reserve Local SD3906

Willard City SD 3907

JACKSON COUNTY Jackson City SD4001 Oak Hill Union Local SD 4002 Wellston City SD4003

JEFFERSON COUNTY Buckeye Local SD 4101 Edison Local SD 4102 Indian Creek Local SD 4103 Steubenville City SD 4104 Toronto City SD 4105

KNOX COUNTY Centerburg Local SD 4201 Danville Local SD 4202

East Knox Local SD 4203 Fredericktown Local SD4204 Mount Vernon City SD4205 LAKE COUNTY Fairport Harbor Ex Vil SD 4301 Kirtland Local SD4302 Madison Local SD 4303 Mentor Ex Vil SD4304 Painesville City Local SD4305 Painesville Township Local SD 4306 Perry Local SD 4307 Wickliffe City SD 4308 Willoughby-Eastlake City SD 4309

LAWRENCE COUNTY Chesapeake Union Ex Vil SD 4401 Dawson-Bryant Local SD4402 Fairland Local SD4403 Ironton City SD4404 Rock Hill Local SD 4405 South Point Local SD 4406 Symmes Valley Local SD4407

LICKING COUNTY Granville Ex Vil SD 4501 Heath City SD4502 Johnstown-Monroe Local SD 4503 Lakewood Local SD 4504 Licking Heights Local SD 4505

Licking Valley Local SD4506 Newark City SD 4507

North Fork Local SD 4508 Northridge Local SD 4509 Southwest Licking Local SD4510

LOGAN COUNTY Bellefontaine City SD4601 Benjamin Logan Local SD 4602 Indian Lake Local SD4603

Riverside Local SD4604

LORAIN COUNTY Amherst Ex Vil SD4701 Avon Lake City SD 4702 Avon Local SD 4703 Clearview Local SD4704 Columbia Local SD 4705 Elyria City SD4706 Firelands Local SD 4707 Keystone Local SD 4708 Lorain City SD4709 Midview Local SD4710 North Ridgeville City SD 4711

Oberlin City SD 4712 Sheffield-Sheffield Lake City SD4713

Wellington Ex Vil SD4715

LUCAS COUNTY Anthony Wayne Local SD4801 Maumee City SD 4802 Oregon City SD 4803 Ottawa Hills Local SD4804 Springfield Local SD 4805 Sylvania City SD 4806 Toledo City SD 4807 Washington Local SD4808

School district income tax in effect for 1998

MADISON COUNTY Jefferson Local SD 4901

Jonathan Alder Local SD4902 London City SD4903 Madison-Plains Local SD 4904

MAHONING COUNTY Austintown Local SD 5001 Boardman Local SD 5002 Campbell City SD5003 Canfield Local SD 5004 Jackson-Milton Local SD 5005 Lowellville Local SD5006 Poland Local SD 5007 Sebring Local SD5008 South Range Local SD 5009 Springfield Local SD 5010 Struthers City SD5011 West Branch Local SD 5012 Western Reserve Local SD5013 Youngstown City SD5014

MARION COUNTY Elgin Local SD 5101 Marion City SD5102 Pleasant Local SD5103 Ridgedale Local SD5104 River Valley Local SD 5105

MEDINA COUNTY Black River Local SD5201 Brunswick City SD 5202 Buckeye Local SD 5203 Cloverleaf Local SD 5204 Highland Local SD 5205 Medina City SD 5206 Wadsworth City SD5207

MEIGS COUNTY Eastern Local SD 5301 Meigs Local SD 5302 Southern Local SD5303

MERCER COUNTY Celina City SD5401 Coldwater Ex Vil SD5402 Fort Recovery Local SD 5406

Marion Local SD 5403 Parkway Local SD 5405

St Henry Consolidated Local SD 5407

MIAMI COUNTY Bethel Local SD5501

Bradford Ex Vil SD 5502 Covington Ex Vil SD5503 Miami East Local SD 5504

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

Tipp City Ex Vil SD 5508 Troy City SD5509

MONROE COUNTY Switzerland of Ohio Local SD 5601

MONTGOMERY COUNTY Brookville Local SD 5701 Centerville City SD5702 Dayton City SD5703 Huber Heights City SD5715 Jefferson Township Local SD 5704 Kettering City SD 5705 Mad River Local SD5706 Miamisburg City SD5707

New Lebanon Local SD 5708 Northmont City SD5709 Northridge Local SD5710 Oakwood City SD5711 Trotwood-Madison City SD 5712

Valley View Local SD5713 Vandalia-Butler City SD5714 West Carrollton City SD5716

MORGAN COUNTY Morgan Local SD 5801

MORROW COUNTY Cardington-Lincoln Local SD 5901

Highland Local SD 5902 Mount Gilead Ex Vil SD 5903 Northmor Local SD 5904

34

MUSKINGUM COUNTY East Muskingum Local SD6001 Franklin Local SD6002 Maysville Local SD 6003 Tri-Valley Local SD 6004 West Muskingum Local SD 6005 Zanesville City SD6006

NOBLE COUNTY Caldwell Ex Vil SD 6101 Noble Local SD 6102

OTTAWA COUNTY Benton-Carroll-Salem Local SD6201 Danbury Local SD 6202 Genoa Area Local SD6203 Middle Bass Local SD6204 North Bass Local SD 6205 Port Clinton City SD6206 Put-In-Bay Local SD 6207

PAULDING COUNTY Antwerp Local SD 6301 Paulding Ex Vil SD 6302 Wayne Trace Local SD6303

PERRY COUNTY Crooksville Ex Vil SD6401 New Lexington City SD 6402 Northern Local SD6403 Southern Local SD6404

PICKAWAY COUNTY Circleville City SD 6501 Logan Elm Local SD 6502

Teays Valley Local SD6503 Westfall Local SD6504

PIKE COUNTY Eastern Local SD 6601 Scioto Valley Local SD 6602 Waverly City SD6603 Western Local SD6604

PORTAGE COUNTY Aurora City SD 6701 Crestwood Local SD6702 Field Local SD6703 James A Garfield Local SD 6704 Kent City SD6705 Ravenna City SD 6706 Rootstown Local SD6707 Southeast Local SD6708 Streetsboro City SD 6709 Waterloo Local SD 6710 Windham Ex Vil SD6711

PREBLE COUNTY College Corner Local SD 6801

National Trail Local SD 6802 Eaton City SD 6803 Preble Shawnee Local SD 6804

Twin Valley Community Local SD6805 Tri-County North Local SD6806

PUTNAM COUNTY Columbus Grove Local SD6901 Continental Local SD 6902

Jennings Local SD 6903 Kalida Local SD 6904

Leipsic Local SD 6905 Miller City-New Cleveland Local SD 6906 Ottawa-Glandorf Local SD6907

Ottoville Local SD6908 Pandora-Gilboa Local SD6909

RICHLAND COUNTY Clear Fork Valley Local SD 7001 Crestview Local SD7002 Lexington Local SD7003 Lucas Local SD7004 Madison Local SD 7005 Mansfield City SD 7006 Ontario Local SD7009

Plymouth Local SD7007 Shelby City SD 7008

ROSS COUNTY Adena Local SD7101 Chillicothe City SD7102 Huntington Local SD7103 Paint Valley Local SD 7104

Scioto Valley Local SD 7105 Union-Scioto Local SD7106 Zane Trace Local SD 7107

SANDUSKY COUNTY Clyde-Green Springs Ex Vil SD7201

Fremont City SD7202 Gibsonburg Ex Vil SD7203 Lakota Local SD 7204 Woodmore Local SD 7205

SCIOTO COUNTY Bloom-Vernon Local SD7301 Clay Local SD7302 Green Local SD 7303 Minford Local SD7304 New Boston Local SD 7305 Northwest Local SD 7306 Portsmouth City SD7307 Valley Local SD 7308 Washington-Nile Local SD7309 Wheelersburg Local SD7310

SENECA COUNTY Bettsville Local SD7401

Fostoria City SD 7402 Hopewell-Loudon Local SD7403

New Riegel Local SD 7404 Old Fort Local SD 7405 Seneca East Local SD7406 Tiffin City SD 7407

SHELBY COUNTY Anna Local SD 7501

Botkins Local SD7502 Fairlawn Local SD7503 Fort Loramie Local SD7504 Hardin-Houston Local SD 7505

Jackson Center Local SD7506 Russia Local SD 7507

Sidney City SD 7508

STARK COUNTY Alliance City SD7601 Canton City SD7602 Canton Local SD7603 Fairless Local SD7604 Jackson Local SD 7605 Lake Local SD 7606 Louisville City SD 7607 Marlington Local SD 7608

Massillon City SD7609 Minerva Local SD7610 North Canton City SD 7611 Northwest Local SD 7612 Osnaburg Local SD7613 Perry Local SD 7614 Plain Local SD7615 Sandy Valley Local SD 7616 Tuslaw Local SD 7617

SUMMIT COUNTY Akron City SD 7701 Barberton City SD 7702 Copley-Fairlawn City SD 7703 Coventry Local SD 7704 Cuyahoga Falls City SD 7705 Green Local SD 7707 Hudson Local SD7708 Manchester Local SD 7706 Mogadore Local SD7709 Nordonia Hills City SD 7710 Norton City SD 7711 Revere Local SD7712 Springfield Local SD 7713 Stow-Munroe Falls City SD 7714 Tallmadge City SD 7715 Twinsburg City SD 7716 Woodridge Local SD 7717

TRUMBULL COUNTY Bloomfield-Mespo Local SD7801 Bristol Local SD 7802 Brookfield Local SD7803 Champion Local SD 7804 Girard City SD7807 Howland Local SD 7808 Hubbard Ex Vil SD7809 Joseph Badger Local SD7810 LaBrae Local SD 7811 Lakeview Local SD 7812 Liberty Local SD 7813

School district income tax in effect for 1998

Lordstown Local SD7814 Maplewood Local SD 7815 Mathews Local SD 7806 McDonald Local SD 7816 Newton Falls Ex Vil SD 7817 Niles City SD7818 Southington Local SD7819 Warren City SD 7820 Weathersfield Local SD7821

TUSCARAWAS COUNTY Claymont City SD7901 Dover City SD 7902 Garaway Local SD7903 Indian Valley Local SD 7904 Newcomerstown Ex Vil SD 7905 New Philadelphia City SD7906 Strasburg-Franklin Local SD7907 Tuscarawas Valley Local SD 7908

UNION COUNTY Fairbanks Local SD 8001

Marysville Ex Vil SD 8002 North Union Local SD8003

VAN WERT COUNTY Crestview Local SD8101 Lincolnview Local SD8102 Van Wert City SD8104

VINTON COUNTY Vinton County Local SD 8201

WARREN COUNTY Carlisle Local SD8301 Franklin City SD8304 Kings Local SD8303 Lebanon City SD 8305 Little Miami Local SD8306 Mason City SD 8307 Springboro Community City SD 8302 Wayne Local SD8308

WASHINGTON COUNTY Belpre City SD8401 Fort Frye Local SD 8402 Frontier Local SD 8403 Marietta City SD8404 Warren Local SD 8405 Wolf Creek Local SD 8406

WAYNE COUNTY Chippewa Local SD8501 Dalton Local SD 8502 Green Local SD 8503 North Central Local SD8504

Northwestern Local SD 8505 Orrville City SD8506 Rittman Ex Vil SD8507 Southeast Local SD8508 Triway Local SD8509 Wooster City SD8510

WILLIAMS COUNTY Bryan City SD8601

Edgerton Local SD 8602 Edon-Northwest Local SD8603 Millcreek-West Unity Local SD8604 Montpelier Ex Vil SD8605 North Central Local SD8606

Stryker Local SD 8607

WOOD COUNTY Bowling Green City SD8701

Eastwood Local SD 8702 Elmwood Local SD8703

Lake Local SD 8704 North Baltimore Local SD8705 Northwood Local SD8706 Otsego Local SD8707

Perrysburg Ex Vil SD 8708 Rossford Ex Vil SD 8709

WYANDOT COUNTY Carey Ex Vil SD 8801

Mohawk Local SD8802 Upper Sandusky Ex Vil SD8803

35

To Determine the School District of Residence

COUNTY BOARD OF ELECTIONS

Adams 937-544-2633 Allen 419-223-8530 Ashland 419-282-4224 Ashtabula 440-576-6915

Athens 740-592-3201 Auglaize 419-738-9231 Belmont 740-676-1025 Brown 937-378-3008

Butler 513-887-3700 Carroll 330-627-2610 Champaign 937-652-1369 Clark 937-328-2491 2492 2604

Clermont 513-732-7275 Clinton 937-382-3537 Columbiana 330-424-1448 Coshocton 740-622-1117

Crawford 419-562-8721 Cuyahoga 216-443-3200 Darke 937-548-1835 Defiance 419-782-2906 8543

Delaware 740-368-1780 Erie 419-627-7601 Fairfield 740-687-7000 Fayette 740-335-1190

Franklin 614-462-3100 Fulton 419-335-6841 Gallia 740-446-1600 Geauga 440-285-2222 ext 5930

Greene 937-376-7470 Guernsey 740-432-2680 Hamilton 513-632-7031 Hancock 419-422-3245

Hardin 419-674-2211 Harrison 740-942-8866 Henry 419-592-7956 Highland 937-393-9961

Hocking 740-380-8683 Holmes 330-674-5921 Huron 419-668-8238 Jackson 740-286-2905

Jefferson 740-283-8522 Knox 740-397-2188 Lake 440-350-2700 Lawrence 740-532-0444

Call the County Board of Elections

COUNTY

Licking Logan Lorain Lucas

Madison Mahoning Marion Medina

Meigs Mercer Miami Monroe

Montgomery Morgan Morrow Muskingum

Noble Ottawa Paulding Perry

Pickaway Pike Portage Preble

Putnam Richland Ross Sandusky

Scioto Seneca Shelby Stark

Summit Trumbull Tuscarawas Union

Van Wert Vinton Warren Washington

Wayne Williams Wood Wyandot

BOARD OF ELECTIONS

740-349-8683 937-599-7255 440-244-3186 440-322-8228 419-213-4001

740-852-9424 330-783-2474 740-387-9631 330-722-9278

740-992-2697 419-586-2215 937-332-6926 740-472-0929

937-225-5656 740-962-3116 419-946-4026 740-455-7120

740-732-2057 419-734-6880 419-399-8230 740-342-2134

740-474-1100 8077 740-947-4512 2039 330-297-3511 937-456-8117

419-523-3343 419-774-5530 740-775-2350 419-334-6180

740-353-4178 419-447-4424 937-498-7207 330-438-8683

330-643-5200 330-369-4050 330-343-8819 937-642-2836

419-238-4192 740-596-5855 513-695-1358 740-374-6828

330-287-5480 419-636-1854 419-354-9120 419-294-1226

36 70998

n

n

I I I

I I I I

I I I I I I

I I I I I I I I

I I I

I I I I

I I I I

I I I I I

1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 i i 1 1 1

- 111111111111

IT-10 OHIO Information Notice 1998 For the year January 1-December 31 1998 or other taxable year beginning ________________________ 1998 and ending ________________________ 19_____

TY

PE

OR

PR

INT

TY

PE O

R P

RIN

T

Your first name Initial Last name Your social security number Filing Statusmdashcheck only one

n Single Notice

n Joint Notice

If a joint notice spousersquos first name Initial Last name Spousersquos social security number

Home address (number and street) PLACE LABEL HERE Apt No Ohio county

City town or post office state and ZIP code Ohio Public School District Number

s

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 7

I AM NOT REQUIRED TO FILE A 1998 OHIO INCOME TAX RETURN BECAUSE

1 I MOVED OUT OF THE STATE OF OHIO IN 1997 AND HAD NO INCOME IN OHIO DURING 1998

I MOVED TO ______________________________ DATE MOVED ______________________________

2 IN 1998 I WAS A RESIDENT OF ONE OF THE FOLLOWING STATES (CIRCLE STATE) KENTUCKY INDIANA WEST VIRGINIA MICHIGAN OR PENNSYLVANIA AND I 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 WE MAY ASK YOU LATER ON 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 1998

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)

OHIO IT-40P 1998PINCOME TAX PAYMENT VOUCHER Please use UPPER CASE letters to print the first three letters of

Taxpayerrsquos last name Spousersquos last name Your first name Initial Last name

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

(if joint filing)

Your Social Security Number

Spousersquos Number

(if joint filing)

Dollars Cents Return this voucher with check or money order payable to TREASURER OF STATE OF OHIO and mail to AMOUNT OF OHIO DEPrsquoT OF TAXATION PO BOX 182131 COLUMBUS OHIO 43218-2131 PAYMENT

s $

37

HOW TO GET OHIO TAX INFORMATION Do you want information by telephone - FAST FAST (Fast Answers about State Taxes) is an auto-mated phone system where you can get the status of your 1998 refund or get answers to the 23 most fre-quently asked tax questions Recorded tax information will be available 24 hours a day seven days a week

How do I use FAST to get refund information You can check on the status of your 1998 Ohio Income Tax refund by calling toll free 1-800-282-1784 You will be required to provide your social security number and your refund amount We will then tell you if your refund has been processed and when you can expect your refund Refund information will occasionally not be available due to system maintenance Refund pro-cessing takes from six to eight weeks You are limited to one refund information call every three days

Do you want to access us on the Internet Visit the State of Ohio Internet Web Site at wwwstateohustax You can get answers to the 23 most frequently asked tax questions as well as tax forms Publications Information Releases Tax Rules and Statistics

Do you want to visit us in person The addresses for our district offices are found on page 39 of this booklet

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 to a tax question If you write be sure to include your social security number Our address is found on page 39 of this booklet

How do I use FAST to answer a tax question You can listen to answers for the following 23 most frequently asked questions by calling toll free 1-800-282-1780 A pre-recorded message will follow each

Forms Information bull Where can I pick up Ohio income tax forms bull How can I get a copy of my Ohio income tax return bull What should I do if I need a paper copy of my

Telefile return

Filing Requirements bull I moved into Ohio last year How do I file bull How can I get an extension of time to file my Ohio

income tax return bull Where do I send my Ohio income tax return bull I never received a W-2 form What do I do bull What should I do if I need to correct my Telefile

return bull What should I do if the IRS examined and changed

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

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

an Ohio return bull Can my children claim themselves on their Ohio

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

Refund Problems bull I moved since I filed my Ohio return How can I get

my refund bull My spouse passed away but my refund check has

both our names on it What should I do bull Irsquom due a refund Do I still need to file an Ohio

income tax return bull Irsquove either lost my refund check or it was stolen

What should I do

Payment Information bull Why was my Ohio withholding disallowed bull Should I file my Ohio income tax return even though

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

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

income taxes bull Can I pay my taxes with a credit card

Ohio School District Information bull How do I find out what school district I live in bull What do I do if my employer mistakenly withheld

Ohio school district income tax

38

ii11imi111 11111 11 11 111 1

0

TAXPAYER ASSISTANCE

By Internet STATE OF OHIO INTERNET WEBSITE

Tax Forms Instructions wwwstateohustax FAST Tax Questions

By Phone TOLL FREE TELEPHONE NUMBERS

Toll Free 24 Hour Refund Hotline 1-800-282-1784 Toll Free Form Requests 1-800-282-1782 Toll Free Tax Questions 1-800-282-1780

Walk-in Ohio Department of Taxation District Office Locations Walk-in services are available at all office locations Monday through Friday 800 am to 500 pm

AKRON DISTRICT OFFICE CINCINNATI DISTRICT OFFICE CLEVELAND DISTRICT OFFICE 161 South High Street 900 Dalton Avenue at West 8th Street 615 West Superior Avenue Suite 501 Cincinnati Ohio 45203-1171 Fifth Floor Room 570 Akron Ohio 44308-1600 Cleveland Ohio 44113-1891

COLUMBUS DISTRICT OFFICE DAYTON DISTRICT OFFICE LIMA DISTRICT OFFICE 1880 East Dublin-Granville Road Centre City Offices 1303 Bellefontaine Avenue Columbus Ohio 43229-3529 15 East Fourth Street Room 510 Lima Ohio 45804-3199

Dayton Ohio 45402-2162

TOLEDO DISTRICT OFFICE YOUNGSTOWN DISTRICT OFFICE ZANESVILLE DISTRICT OFFICE One Government Center Stambaugh Building 601 Underwood Street Suite 1400 44 Federal Plaza Central 300 Zanesville Ohio 43701-3786 Toledo Ohio 43604-2232 Youngstown Ohio 44503-1651

Written Ohio Department of Taxation Taxpayer Services Mailing address

Ohio Department of Taxation Taxpayer ServiceCentral Registration Division Taxpayer Services Response Section PO Box 182382 Columbus Ohio 43218-2382

For Deaf Hard of Hearing or Speech Impaired who use TTY or TDD only Please contact the Ohio Relay Service at 1-800-750-0750 and give the Communication Assistant the Ohio Department of Taxation telephone number that you wish to contact

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 loca-tions in your area call the Internal Revenue Service at 1-800-829-1040 If you received an Ohio andor Federal income tax pack-age in the mail take them with you when you go for help

The Ohio Department of Taxation is an Equal Opportunity Employer

39

OHIO Department of Taxation Columbus Ohio 43270

  • Untitled
    • 2
Page 26: Individual Income Tax · Individual Income Tax Forms and Instructions This booklet contains 2 copies of Form IT-1040, the standard Ohio income tax form AND Form IT-1040 EZ, the short

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$40000 $42000 $44000 $46000

$40000 $40050 $ 1339 $ 1213 $42000 $42050 $ 1443 $ 1308 $44000 $44050 $ 1547 $ 1402 $46000 $46050 $ 1651 $ 1496 40050 40100 1341 1216 42050 42100 1445 1310 44050 44100 1549 1404 46050 46100 1653 1499 40100 40150 1344 1218 42100 42150 1448 1312 44100 44150 1552 1407 46100 46150 1656 1501 40150 40200 1346 1220 42150 42200 1450 1315 44150 44200 1554 1409 46150 46200 1658 1503 40200 40250 1349 1223 42200 42250 1453 1317 44200 44250 1557 1411 46200 46250 1661 1506 40250 40300 1352 1225 42250 42300 1456 1319 44250 44300 1560 1414 46250 46300 1664 1508 40300 40350 1354 1227 42300 42350 1458 1322 44300 44350 1562 1416 46300 46350 1666 1510 40350 40400 1357 1230 42350 42400 1461 1324 44350 44400 1565 1418 46350 46400 1669 1513 40400 40450 1359 1232 42400 42450 1463 1326 44400 44450 1567 1421 46400 46450 1671 1515 40450 40500 1362 1234 42450 42500 1466 1329 44450 44500 1570 1423 46450 46500 1674 1517 40500 40550 1365 1237 42500 42550 1469 1331 44500 44550 1573 1425 46500 46550 1677 1520 40550 40600 1367 1239 42550 42600 1471 1334 44550 44600 1575 1428 46550 46600 1679 1522 40600 40650 1370 1242 42600 42650 1474 1336 44600 44650 1578 1430 46600 46650 1682 1524 40650 40700 1372 1244 42650 42700 1476 1338 44650 44700 1580 1433 46650 46700 1684 1527 40700 40750 1375 1246 42700 42750 1479 1341 44700 44750 1583 1435 46700 46750 1687 1529 40750 40800 1378 1249 42750 42800 1482 1343 44750 44800 1586 1437 46750 46800 1690 1532 40800 40850 1380 1251 42800 42850 1484 1345 44800 44850 1588 1440 46800 46850 1692 1534 40850 40900 1383 1253 42850 42900 1487 1348 44850 44900 1591 1442 46850 46900 1695 1536 40900 40950 1385 1256 42900 42950 1489 1350 44900 44950 1593 1444 46900 46950 1697 1539 40950 41000 1388 1258 42950 43000 1492 1352 44950 45000 1596 1447 46950 47000 1700 1541

$41000 $43000 $45000 $47000

$41000 $41050 $ 1391 $ 1260 $43000 $43050 $ 1495 $ 1355 $45000 $45050 $ 1599 $ 1449 $47000 $47050 $ 1703 $ 1543 41050 41100 1393 1263 43050 43100 1497 1357 45050 45100 1601 1451 47050 47100 1705 1546 41100 41150 1396 1265 43100 43150 1500 1359 45100 45150 1604 1454 47100 47150 1708 1548 41150 41200 1398 1268 43150 43200 1502 1362 45150 45200 1606 1456 47150 47200 1710 1550 41200 41250 1401 1270 43200 43250 1505 1364 45200 45250 1609 1458 47200 47250 1713 1553 41250 41300 1404 1272 43250 43300 1508 1367 45250 45300 1612 1461 47250 47300 1716 1555 41300 41350 1406 1275 43300 43350 1510 1369 45300 45350 1614 1463 47300 47350 1718 1557 41350 41400 1409 1277 43350 43400 1513 1371 45350 45400 1617 1466 47350 47400 1721 1560 41400 41450 1411 1279 43400 43450 1515 1374 45400 45450 1619 1468 47400 47450 1723 1562 41450 41500 1414 1282 43450 43500 1518 1376 45450 45500 1622 1470 47450 47500 1726 1565 41500 41550 1417 1284 43500 43550 1521 1379 45500 45550 1625 1473 47500 47550 1729 1567 41550 41600 1419 1286 43550 43600 1523 1381 45550 45600 1627 1475 47550 47600 1731 1569 41600 41650 1422 1289 43600 43650 1526 1383 45600 45650 1630 1477 47600 47650 1734 1572 41650 41700 1424 1291 43650 43700 1528 1385 45650 45700 1632 1480 47650 47700 1736 1574 41700 41750 1427 1293 43700 43750 1531 1388 45700 45750 1635 1482 47700 47750 1739 1576 41750 41800 1430 1296 43750 43800 1534 1390 45750 45800 1638 1484 47750 47800 1742 1579 41800 41850 1432 1298 43800 43850 1536 1392 45800 45850 1640 1487 47800 47850 1744 1581 41850 41900 1435 1301 43850 43900 1539 1395 45850 45900 1643 1489 47850 47900 1747 1583 41900 41950 1437 1303 43900 43950 1541 1397 45900 45950 1645 1491 47900 47950 1749 1586 41950 42000 1440 1305 43950 44000 1544 1400 45950 46000 1648 1494 47950 48000 1752 1588

OHIO TAX TABLES FOR 1998 ONLY 26

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$48000 $51000 $54000 $57000

$48000 $48050 $ 1755 $ 1590 $51000 $51050 $ 1911 $ 1732 $54000 $54050 $ 2067 $ 1873 $57000 $57050 $ 2223 $ 2015 48050 48100 1757 1593 51050 51100 1913 1734 54050 54100 2069 1876 57050 57100 2225 2017 48100 48150 1760 1595 51100 51150 1916 1737 54100 54150 2072 1878 57100 57150 2228 2020 48150 48200 1762 1598 51150 51200 1918 1739 54150 54200 2074 1880 57150 57200 2230 2022 48200 48250 1765 1600 51200 51250 1921 1741 54200 54250 2077 1883 57200 57250 2233 2024 48250 48300 1768 1602 51250 51300 1924 1744 54250 54300 2080 1885 57250 57300 2236 2027 48300 48350 1770 1605 51300 51350 1926 1746 54300 54350 2082 1888 57300 57350 2238 2029 48350 48400 1773 1607 51350 51400 1929 1748 54350 54400 2085 1890 57350 57400 2241 2031 48400 48450 1775 1609 51400 51450 1931 1751 54400 54450 2087 1892 57400 57450 2243 2034 48450 48500 1778 1612 51450 51500 1934 1753 54450 54500 2090 1895 57450 57500 2246 2036 48500 48550 1781 1614 51500 51550 1937 1756 54500 54550 2093 1897 57500 57550 2249 2038 48550 48600 1783 1616 51550 51600 1939 1758 54550 54600 2095 1899 57550 57600 2251 2041 48600 48650 1786 1619 51600 51650 1942 1760 54600 54650 2098 1902 57600 57650 2254 2043 48650 48700 1788 1621 51650 51700 1944 1763 54650 54700 2100 1904 57650 57700 2256 2045 48700 48750 1791 1623 51700 51750 1947 1765 54700 54750 2103 1906 57700 57750 2259 2048 48750 48800 1794 1626 51750 51800 1950 1767 54750 54800 2106 1909 57750 57800 2262 2050 48800 48850 1796 1628 51800 51850 1952 1770 54800 54850 2108 1911 57800 57850 2264 2053 48850 48900 1799 1631 51850 51900 1955 1772 54850 54900 2111 1913 57850 57900 2267 2055 48900 48950 1801 1633 51900 51950 1957 1774 54900 54950 2113 1916 57900 57950 2269 2057 48950 49000 1804 1635 51950 52000 1960 1777 54950 55000 2116 1918 57950 58000 2272 2060

$49000 $52000 $55000 $58000

$49000 $49050 $ 1807 $ 1638 $52000 $52050 $ 1963 $ 1779 $55000 $55050 $ 2119 $ 1921 $58000 $58050 $ 2275 $ 2062 49050 49100 1809 1640 52050 52100 1965 1781 55050 55100 2121 1923 58050 58100 2277 2064 49100 49150 1812 1642 52100 52150 1968 1784 55100 55150 2124 1925 58100 58150 2280 2067 49150 49200 1814 1645 52150 52200 1970 1786 55150 55200 2126 1928 58150 58200 2282 2069 49200 49250 1817 1647 52200 52250 1973 1789 55200 55250 2129 1930 58200 58250 2285 2071 49250 49300 1820 1649 52250 52300 1976 1791 55250 55300 2132 1932 58250 58300 2288 2074 49300 49350 1822 1652 52300 52350 1978 1793 55300 55350 2134 1935 58300 58350 2290 2076 49350 49400 1825 1654 52350 52400 1981 1796 55350 55400 2137 1937 58350 58400 2293 2078 49400 49450 1827 1656 52400 52450 1983 1798 55400 55450 2139 1939 58400 58450 2295 2081 49450 49500 1830 1659 52450 52500 1986 1800 55450 55500 2142 1942 58450 58500 2298 2083 49500 49550 1833 1661 52500 52550 1989 1803 55500 55550 2145 1944 58500 58550 2301 2086 49550 49600 1835 1664 52550 52600 1991 1805 55550 55600 2147 1946 58550 58600 2303 2088 49600 49650 1838 1666 52600 52650 1994 1807 55600 55650 2150 1949 58600 58650 2306 2090 49650 49700 1840 1668 52650 52700 1996 1810 55650 55700 2152 1951 58650 58700 2308 2093 49700 49750 1843 1671 52700 52750 1999 1812 55700 55750 2155 1954 58700 58750 2311 2095 49750 49800 1846 1673 52750 52800 2002 1814 55750 55800 2158 1956 58750 58800 2314 2097 49800 49850 1848 1675 52800 52850 2004 1817 55800 55850 2160 1958 58800 58850 2316 2100 49850 49900 1851 1678 52850 52900 2007 1819 55850 55900 2163 1961 58850 58900 2319 2102 49900 49950 1853 1680 52900 52950 2009 1822 55900 55950 2165 1963 58900 58950 2321 2104 49950 50000 1856 1682 52950 53000 2012 1824 55950 56000 2168 1965 58950 59000 2324 2107

$50000 $53000 $56000 $59000

$50000 $50050 $ 1859 $ 1685 $53000 $53050 $ 2015 $ 1826 $56000 $56050 $ 2171 $ 1968 $59000 $59050 $ 2327 $ 2109 50050 50100 1861 1687 53050 53100 2017 1829 56050 56100 2173 1970 59050 59100 2329 2111 50100 50150 1864 1689 53100 53150 2020 1831 56100 56150 2176 1972 59100 59150 2332 2114 50150 50200 1866 1692 53150 53200 2022 1833 56150 56200 2178 1975 59150 59200 2334 2116 50200 50250 1869 1694 53200 53250 2025 1836 56200 56250 2181 1977 59200 59250 2337 2119 50250 50300 1872 1697 53250 53300 2028 1838 56250 56300 2184 1979 59250 59300 2340 2121 50300 50350 1874 1699 53300 53350 2030 1840 56300 56350 2186 1982 59300 59350 2342 2123 50350 50400 1877 1701 53350 53400 2033 1843 56350 56400 2189 1984 59350 59400 2345 2126 50400 50450 1879 1704 53400 53450 2035 1845 56400 56450 2191 1987 59400 59450 2347 2128 50450 50500 1882 1706 53450 53500 2038 1847 56450 56500 2194 1989 59450 59500 2350 2130 50500 50550 1885 1708 53500 53550 2041 1850 56500 56550 2197 1991 59500 59550 2353 2133 50550 50600 1887 1711 53550 53600 2043 1852 56550 56600 2199 1994 59550 59600 2355 2135 50600 50650 1890 1713 53600 53650 2046 1855 56600 56650 2202 1996 59600 59650 2358 2137 50650 50700 1892 1715 53650 53700 2048 1857 56650 56700 2204 1998 59650 59700 2360 2140 50700 50750 1895 1718 53700 53750 2051 1859 56700 56750 2207 2001 59700 59750 2363 2142 50750 50800 1898 1720 53750 53800 2054 1862 56750 56800 2210 2003 59750 59800 2366 2144 50800 50850 1900 1722 53800 53850 2056 1864 56800 56850 2212 2005 59800 59850 2368 2147 50850 50900 1903 1725 53850 53900 2059 1866 56850 56900 2215 2008 59850 59900 2371 2149 50900 50950 1905 1727 53900 53950 2061 1869 56900 56950 2217 2010 59900 59950 2373 2152 50950 51000 1908 1730 53950 54000 2064 1871 56950 57000 2220 2012 59950 60000 2376 2154

OHIO TAX TABLES FOR 1998 ONLY 27

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$60000 $62000 $64000 $66000

$60000 $60050 $ 2379 $ 2156 $62000 $62050 $ 2483 $ 2251 $64000 $64050 $ 2587 $ 2345 $66000 $66050 $ 2691 $ 2439 60050 60100 2381 2159 62050 62100 2485 2253 64050 64100 2589 2347 66050 66100 2693 2442 60100 60150 2384 2161 62100 62150 2488 2255 64100 64150 2592 2350 66100 66150 2696 2444 60150 60200 2387 2163 62150 62200 2491 2258 64150 64200 2595 2352 66150 66200 2699 2446 60200 60250 2389 2166 62200 62250 2493 2260 64200 64250 2597 2354 66200 66250 2701 2449 60250 60300 2392 2168 62250 62300 2496 2262 64250 64300 2600 2357 66250 66300 2704 2451 60300 60350 2394 2170 62300 62350 2498 2265 64300 64350 2602 2359 66300 66350 2706 2453 60350 60400 2397 2173 62350 62400 2501 2267 64350 64400 2605 2361 66350 66400 2709 2456 60400 60450 2400 2175 62400 62450 2504 2269 64400 64450 2608 2364 66400 66450 2712 2458 60450 60500 2402 2177 62450 62500 2506 2272 64450 64500 2610 2366 66450 66500 2714 2460 60500 60550 2405 2180 62500 62550 2509 2274 64500 64550 2613 2368 66500 66550 2717 2463 60550 60600 2407 2182 62550 62600 2511 2277 64550 64600 2615 2371 66550 66600 2719 2465 60600 60650 2410 2185 62600 62650 2514 2279 64600 64650 2618 2373 66600 66650 2722 2467 60650 60700 2413 2187 62650 62700 2517 2281 64650 64700 2621 2376 66650 66700 2725 2470 60700 60750 2415 2189 62700 62750 2519 2284 64700 64750 2623 2378 66700 66750 2727 2472 60750 60800 2418 2192 62750 62800 2522 2286 64750 64800 2626 2380 66750 66800 2730 2475 60800 60850 2420 2194 62800 62850 2524 2288 64800 64850 2628 2383 66800 66850 2732 2477 60850 60900 2423 2196 62850 62900 2527 2291 64850 64900 2631 2385 66850 66900 2735 2479 60900 60950 2426 2199 62900 62950 2530 2293 64900 64950 2634 2387 66900 66950 2738 2482 60950 61000 2428 2201 62950 63000 2532 2295 64950 65000 2636 2390 66950 67000 2740 2484

$61000 $63000 $65000 $67000

$61000 $61050 $ 2431 $ 2203 $63000 $63050 $ 2535 $ 2298 $65000 $65050 $ 2639 $ 2392 $67000 $67050 $ 2743 $ 2486 61050 61100 2433 2206 63050 63100 2537 2300 65050 65100 2641 2394 67050 67100 2745 2489 61100 61150 2436 2208 63100 63150 2540 2302 65100 65150 2644 2397 67100 67150 2748 2491 61150 61200 2439 2211 63150 63200 2543 2305 65150 65200 2647 2399 67150 67200 2751 2493 61200 61250 2441 2213 63200 63250 2545 2307 65200 65250 2649 2401 67200 67250 2753 2496 61250 61300 2444 2215 63250 63300 2548 2310 65250 65300 2652 2404 67250 67300 2756 2498 61300 61350 2446 2218 63300 63350 2550 2312 65300 65350 2654 2406 67300 67350 2758 2500 61350 61400 2449 2220 63350 63400 2553 2314 65350 65400 2657 2409 67350 67400 2761 2503 61400 61450 2452 2222 63400 63450 2556 2317 65400 65450 2660 2411 67400 67450 2764 2505 61450 61500 2454 2225 63450 63500 2558 2319 65450 65500 2662 2413 67450 67500 2766 2508 61500 61550 2457 2227 63500 63550 2561 2321 65500 65550 2665 2416 67500 67550 2769 2510 61550 61600 2459 2229 63550 63600 2563 2324 65550 65600 2667 2418 67550 67600 2771 2512 61600 61650 2462 2232 63600 63650 2566 2326 65600 65650 2670 2420 67600 67650 2774 2515 61650 61700 2465 2234 63650 63700 2569 2328 65650 65700 2673 2423 67650 67700 2777 2517 61700 61750 2467 2236 63700 63750 2571 2331 65700 65750 2675 2425 67700 67750 2779 2519 61750 61800 2470 2239 63750 63800 2574 2333 65750 65800 2678 2427 67750 67800 2782 2522 61800 61850 2472 2241 63800 63850 2576 2335 65800 65850 2680 2430 67800 67850 2784 2524 61850 61900 2475 2244 63850 63900 2579 2338 65850 65900 2683 2432 67850 67900 2787 2526 61900 61950 2478 2246 63900 63950 2582 2340 65900 65950 2686 2434 67900 67950 2790 2529 61950 62000 2480 2248 63950 64000 2584 2343 65950 66000 2688 2437 67950 68000 2792 2531

OHIO TAX TABLES FOR 1998 ONLY 28

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$68000 $71000 $74000 $77000

$68000 $68050 $ 2795 $ 2533 $71000 $71050 $ 2951 $ 2675 $74000 $74050 $ 3107 $ 2816 $77000 $77050 $ 3263 $ 2958 68050 68100 2797 2536 71050 71100 2953 2677 74050 74100 3109 2819 77050 77100 3265 2960 68100 68150 2800 2538 71100 71150 2956 2680 74100 74150 3112 2821 77100 77150 3268 2963 68150 68200 2803 2541 71150 71200 2959 2682 74150 74200 3115 2823 77150 77200 3271 2965 68200 68250 2805 2543 71200 71250 2961 2684 74200 74250 3117 2826 77200 77250 3273 2967 68250 68300 2808 2545 71250 71300 2964 2687 74250 74300 3120 2828 77250 77300 3276 2970 68300 68350 2810 2548 71300 71350 2966 2689 74300 74350 3122 2831 77300 77350 3278 2972 68350 68400 2813 2550 71350 71400 2969 2691 74350 74400 3125 2833 77350 77400 3281 2974 68400 68450 2816 2552 71400 71450 2972 2694 74400 74450 3128 2835 77400 77450 3284 2977 68450 68500 2818 2555 71450 71500 2974 2696 74450 74500 3130 2838 77450 77500 3286 2979 68500 68550 2821 2557 71500 71550 2977 2699 74500 74550 3133 2840 77500 77550 3289 2981 68550 68600 2823 2559 71550 71600 2979 2701 74550 74600 3135 2842 77550 77600 3291 2984 68600 68650 2826 2562 71600 71650 2982 2703 74600 74650 3138 2845 77600 77650 3294 2986 68650 68700 2829 2564 71650 71700 2985 2706 74650 74700 3141 2847 77650 77700 3297 2988 68700 68750 2831 2566 71700 71750 2987 2708 74700 74750 3143 2849 77700 77750 3299 2991 68750 68800 2834 2569 71750 71800 2990 2710 74750 74800 3146 2852 77750 77800 3302 2993 68800 68850 2836 2571 71800 71850 2992 2713 74800 74850 3148 2854 77800 77850 3304 2996 68850 68900 2839 2574 71850 71900 2995 2715 74850 74900 3151 2856 77850 77900 3307 2998 68900 68950 2842 2576 71900 71950 2998 2717 74900 74950 3154 2859 77900 77950 3310 3000 68950 69000 2844 2578 71950 72000 3000 2720 74950 75000 3156 2861 77950 78000 3312 3003

$69000 $72000 $75000 $78000

$69000 $69050 $ 2847 $ 2581 $72000 $72050 $ 3003 $ 2722 $75000 $75050 $ 3159 $ 2864 $78000 $78050 $ 3315 $ 3005 69050 69100 2849 2583 72050 72100 3005 2724 75050 75100 3161 2866 78050 78100 3317 3007 69100 69150 2852 2585 72100 72150 3008 2727 75100 75150 3164 2868 78100 78150 3320 3010 69150 69200 2855 2588 72150 72200 3011 2729 75150 75200 3167 2871 78150 78200 3323 3012 69200 69250 2857 2590 72200 72250 3013 2732 75200 75250 3169 2873 78200 78250 3325 3014 69250 69300 2860 2592 72250 72300 3016 2734 75250 75300 3172 2875 78250 78300 3328 3017 69300 69350 2862 2595 72300 72350 3018 2736 75300 75350 3174 2878 78300 78350 3330 3019 69350 69400 2865 2597 72350 72400 3021 2739 75350 75400 3177 2880 78350 78400 3333 3021 69400 69450 2868 2599 72400 72450 3024 2741 75400 75450 3180 2882 78400 78450 3336 3024 69450 69500 2870 2602 72450 72500 3026 2743 75450 75500 3182 2885 78450 78500 3338 3026 69500 69550 2873 2604 72500 72550 3029 2746 75500 75550 3185 2887 78500 78550 3341 3029 69550 69600 2875 2607 72550 72600 3031 2748 75550 75600 3187 2889 78550 78600 3343 3031 69600 69650 2878 2609 72600 72650 3034 2750 75600 75650 3190 2892 78600 78650 3346 3033 69650 69700 2881 2611 72650 72700 3037 2753 75650 75700 3193 2894 78650 78700 3349 3036 69700 69750 2883 2614 72700 72750 3039 2755 75700 75750 3195 2897 78700 78750 3351 3038 69750 69800 2886 2616 72750 72800 3042 2757 75750 75800 3198 2899 78750 78800 3354 3040 69800 69850 2888 2618 72800 72850 3044 2760 75800 75850 3200 2901 78800 78850 3356 3043 69850 69900 2891 2621 72850 72900 3047 2762 75850 75900 3203 2904 78850 78900 3359 3045 69900 69950 2894 2623 72900 72950 3050 2765 75900 75950 3206 2906 78900 78950 3362 3047 69950 70000 2896 2625 72950 73000 3052 2767 75950 76000 3208 2908 78950 79000 3364 3050

$70000 $73000 $76000 $79000

$70000 $70050 $ 2899 $ 2628 $73000 $73050 $ 3055 $ 2769 $76000 $76050 $ 3211 $ 2911 $79000 $79050 $ 3367 $ 3052 70050 70100 2901 2630 73050 73100 3057 2772 76050 76100 3213 2913 79050 79100 3369 3054 70100 70150 2904 2632 73100 73150 3060 2774 76100 76150 3216 2915 79100 79150 3372 3057 70150 70200 2907 2635 73150 73200 3063 2776 76150 76200 3219 2918 79150 79200 3375 3059 70200 70250 2909 2637 73200 73250 3065 2779 76200 76250 3221 2920 79200 79250 3377 3062 70250 70300 2912 2640 73250 73300 3068 2781 76250 76300 3224 2922 79250 79300 3380 3064 70300 70350 2914 2642 73300 73350 3070 2783 76300 76350 3226 2925 79300 79350 3382 3066 70350 70400 2917 2644 73350 73400 3073 2786 76350 76400 3229 2927 79350 79400 3385 3069 70400 70450 2920 2647 73400 73450 3076 2788 76400 76450 3232 2930 79400 79450 3388 3071 70450 70500 2922 2649 73450 73500 3078 2790 76450 76500 3234 2932 79450 79500 3390 3073 70500 70550 2925 2651 73500 73550 3081 2793 76500 76550 3237 2934 79500 79550 3393 3076 70550 70600 2927 2654 73550 73600 3083 2795 76550 76600 3239 2937 79550 79600 3395 3078 70600 70650 2930 2656 73600 73650 3086 2798 76600 76650 3242 2939 79600 79650 3398 3080 70650 70700 2933 2658 73650 73700 3089 2800 76650 76700 3245 2941 79650 79700 3401 3083 70700 70750 2935 2661 73700 73750 3091 2802 76700 76750 3247 2944 79700 79750 3403 3085 70750 70800 2938 2663 73750 73800 3094 2805 76750 76800 3250 2946 79750 79800 3406 3087 70800 70850 2940 2665 73800 73850 3096 2807 76800 76850 3252 2948 79800 79850 3408 3090 70850 70900 2943 2668 73850 73900 3099 2809 76850 76900 3255 2951 79850 79900 3411 3092 70900 70950 2946 2670 73900 73950 3102 2812 76900 76950 3258 2953 79900 79950 3414 3095 70950 71000 2948 2673 73950 74000 3104 2814 76950 77000 3260 2955 79950 80000 3416 3097

OHIO TAX TABLES FOR 1998 ONLY 29

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$80000 $82000 $84000 $86000

$80000 $80050 $ 3419 $ 3099 $82000 $82050 $ 3538 $ 3207 $84000 $84050 $ 3657 $ 3315 $86000 $86050 $ 3776 $ 3423 80050 80100 3422 3102 82050 82100 3541 3210 84050 84100 3660 3318 86050 86100 3779 3425 80100 80150 3425 3105 82100 82150 3544 3213 84100 84150 3663 3320 86100 86150 3782 3428 80150 80200 3428 3108 82150 82200 3547 3215 84150 84200 3666 3323 86150 86200 3785 3431 80200 80250 3431 3110 82200 82250 3550 3218 84200 84250 3669 3326 86200 86250 3788 3434 80250 80300 3434 3113 82250 82300 3553 3221 84250 84300 3672 3328 86250 86300 3791 3436 80300 80350 3437 3116 82300 82350 3556 3223 84300 84350 3675 3331 86300 86350 3793 3439 80350 80400 3440 3118 82350 82400 3559 3226 84350 84400 3678 3334 86350 86400 3796 3442 80400 80450 3443 3121 82400 82450 3562 3229 84400 84450 3681 3337 86400 86450 3799 3444 80450 80500 3446 3124 82450 82500 3565 3231 84450 84500 3684 3339 86450 86500 3802 3447 80500 80550 3449 3126 82500 82550 3568 3234 84500 84550 3687 3342 86500 86550 3805 3450 80550 80600 3452 3129 82550 82600 3571 3237 84550 84600 3689 3345 86550 86600 3808 3452 80600 80650 3455 3132 82600 82650 3574 3240 84600 84650 3692 3347 86600 86650 3811 3455 80650 80700 3458 3134 82650 82700 3577 3242 84650 84700 3695 3350 86650 86700 3814 3458 80700 80750 3461 3137 82700 82750 3580 3245 84700 84750 3698 3353 86700 86750 3817 3460 80750 80800 3464 3140 82750 82800 3583 3248 84750 84800 3701 3355 86750 86800 3820 3463 80800 80850 3467 3143 82800 82850 3585 3250 84800 84850 3704 3358 86800 86850 3823 3466 80850 80900 3470 3145 82850 82900 3588 3253 84850 84900 3707 3361 86850 86900 3826 3469 80900 80950 3473 3148 82900 82950 3591 3256 84900 84950 3710 3363 86900 86950 3829 3471 80950 81000 3476 3151 82950 83000 3594 3258 84950 85000 3713 3366 86950 87000 3832 3474

$81000 $83000 $85000 $87000

$81000 $81050 $ 3479 $ 3153 $83000 $83050 $ 3597 $ 3261 $85000 $85050 $ 3716 $ 3369 $87000 $87050 $ 3835 $ 3477 81050 81100 3481 3156 83050 83100 3600 3264 85050 85100 3719 3372 87050 87100 3838 3479 81100 81150 3484 3159 83100 83150 3603 3266 85100 85150 3722 3374 87100 87150 3841 3482 81150 81200 3487 3161 83150 83200 3606 3269 85150 85200 3725 3377 87150 87200 3844 3485 81200 81250 3490 3164 83200 83250 3609 3272 85200 85250 3728 3380 87200 87250 3847 3487 81250 81300 3493 3167 83250 83300 3612 3275 85250 85300 3731 3382 87250 87300 3850 3490 81300 81350 3496 3169 83300 83350 3615 3277 85300 85350 3734 3385 87300 87350 3853 3493 81350 81400 3499 3172 83350 83400 3618 3280 85350 85400 3737 3388 87350 87400 3856 3495 81400 81450 3502 3175 83400 83450 3621 3283 85400 85450 3740 3390 87400 87450 3859 3498 81450 81500 3505 3178 83450 83500 3624 3285 85450 85500 3743 3393 87450 87500 3862 3501 81500 81550 3508 3180 83500 83550 3627 3288 85500 85550 3746 3396 87500 87550 3865 3504 81550 81600 3511 3183 83550 83600 3630 3291 85550 85600 3749 3398 87550 87600 3868 3506 81600 81650 3514 3186 83600 83650 3633 3293 85600 85650 3752 3401 87600 87650 3871 3509 81650 81700 3517 3188 83650 83700 3636 3296 85650 85700 3755 3404 87650 87700 3874 3512 81700 81750 3520 3191 83700 83750 3639 3299 85700 85750 3758 3407 87700 87750 3877 3514 81750 81800 3523 3194 83750 83800 3642 3301 85750 85800 3761 3409 87750 87800 3880 3517 81800 81850 3526 3196 83800 83850 3645 3304 85800 85850 3764 3412 87800 87850 3883 3520 81850 81900 3529 3199 83850 83900 3648 3307 85850 85900 3767 3415 87850 87900 3886 3522 81900 81950 3532 3202 83900 83950 3651 3310 85900 85950 3770 3417 87900 87950 3889 3525 81950 82000 3535 3205 83950 84000 3654 3312 85950 86000 3773 3420 87950 88000 3892 3528

OHIO TAX TABLES FOR 1998 ONLY 30

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$88000 $91000 $94000 $97000

$88000 $88050 $ 3895 $ 3530 $91000 $91050 $ 4073 $ 3692 $94000 $94050 $ 4251 $ 3854 $97000 $97050 $ 4429 $ 4015 88050 88100 3897 3533 91050 91100 4076 3695 94050 94100 4254 3856 97050 97100 4432 4018 88100 88150 3900 3536 91100 91150 4079 3698 94100 94150 4257 3859 97100 97150 4435 4021 88150 88200 3903 3539 91150 91200 4082 3700 94150 94200 4260 3862 97150 97200 4438 4023 88200 88250 3906 3541 91200 91250 4085 3703 94200 94250 4263 3865 97200 97250 4441 4026 88250 88300 3909 3544 91250 91300 4088 3706 94250 94300 4266 3867 97250 97300 4444 4029 88300 88350 3912 3547 91300 91350 4091 3708 94300 94350 4269 3870 97300 97350 4447 4032 88350 88400 3915 3549 91350 91400 4094 3711 94350 94400 4272 3873 97350 97400 4450 4034 88400 88450 3918 3552 91400 91450 4097 3714 94400 94450 4275 3875 97400 97450 4453 4037 88450 88500 3921 3555 91450 91500 4100 3716 94450 94500 4278 3878 97450 97500 4456 4040 88500 88550 3924 3557 91500 91550 4103 3719 94500 94550 4281 3881 97500 97550 4459 4042 88550 88600 3927 3560 91550 91600 4106 3722 94550 94600 4284 3883 97550 97600 4462 4045 88600 88650 3930 3563 91600 91650 4108 3724 94600 94650 4287 3886 97600 97650 4465 4048 88650 88700 3933 3566 91650 91700 4111 3727 94650 94700 4290 3889 97650 97700 4468 4050 88700 88750 3936 3568 91700 91750 4114 3730 94700 94750 4293 3891 97700 97750 4471 4053 88750 88800 3939 3571 91750 91800 4117 3733 94750 94800 4296 3894 97750 97800 4474 4056 88800 88850 3942 3574 91800 91850 4120 3735 94800 94850 4299 3897 97800 97850 4477 4059 88850 88900 3945 3576 91850 91900 4123 3738 94850 94900 4302 3900 97850 97900 4480 4061 88900 88950 3948 3579 91900 91950 4126 3741 94900 94950 4305 3902 97900 97950 4483 4064 88950 89000 3951 3582 91950 92000 4129 3743 94950 95000 4308 3905 97950 98000 4486 4067

$89000 $92000 $95000 $98000

$89000 $89050 $ 3954 $ 3584 $92000 $92050 $ 4132 $ 3746 $95000 $95050 $ 4311 $ 3908 $98000 $98050 $ 4489 $ 4069 89050 89100 3957 3587 92050 92100 4135 3749 95050 95100 4314 3910 98050 98100 4492 4072 89100 89150 3960 3590 92100 92150 4138 3751 95100 95150 4316 3913 98100 98150 4495 4075 89150 89200 3963 3592 92150 92200 4141 3754 95150 95200 4319 3916 98150 98200 4498 4077 89200 89250 3966 3595 92200 92250 4144 3757 95200 95250 4322 3918 98200 98250 4501 4080 89250 89300 3969 3598 92250 92300 4147 3759 95250 95300 4325 3921 98250 98300 4504 4083 89300 89350 3972 3601 92300 92350 4150 3762 95300 95350 4328 3924 98300 98350 4507 4085 89350 89400 3975 3603 92350 92400 4153 3765 95350 95400 4331 3927 98350 98400 4510 4088 89400 89450 3978 3606 92400 92450 4156 3768 95400 95450 4334 3929 98400 98450 4513 4091 89450 89500 3981 3609 92450 92500 4159 3770 95450 95500 4337 3932 98450 98500 4516 4094 89500 89550 3984 3611 92500 92550 4162 3773 95500 95550 4340 3935 98500 98550 4519 4096 89550 89600 3987 3614 92550 92600 4165 3776 95550 95600 4343 3937 98550 98600 4522 4099 89600 89650 3990 3617 92600 92650 4168 3778 95600 95650 4346 3940 98600 98650 4524 4102 89650 89700 3993 3619 92650 92700 4171 3781 95650 95700 4349 3943 98650 98700 4527 4104 89700 89750 3996 3622 92700 92750 4174 3784 95700 95750 4352 3945 98700 98750 4530 4107 89750 89800 3999 3625 92750 92800 4177 3786 95750 95800 4355 3948 98750 98800 4533 4110 89800 89850 4001 3627 92800 92850 4180 3789 95800 95850 4358 3951 98800 98850 4536 4112 89850 89900 4004 3630 92850 92900 4183 3792 95850 95900 4361 3953 98850 98900 4539 4115 89900 89950 4007 3633 92900 92950 4186 3794 95900 95950 4364 3956 98900 98950 4542 4118 89950 90000 4010 3636 92950 93000 4189 3797 95950 96000 4367 3959 98950 99000 4545 4120

$90000 $93000 $96000 $99000

$90000 $90050 $ 4013 $ 3638 $93000 $93050 $ 4192 $ 3800 $96000 $96050 $ 4370 $ 3962 $99000 $99050 $ 4548 $ 4123 90050 90100 4016 3641 93050 93100 4195 3803 96050 96100 4373 3964 99050 99100 4551 4126 90100 90150 4019 3644 93100 93150 4198 3805 96100 96150 4376 3967 99100 99150 4554 4129 90150 90200 4022 3646 93150 93200 4201 3808 96150 96200 4379 3970 99150 99200 4557 4131 90200 90250 4025 3649 93200 93250 4204 3811 96200 96250 4382 3972 99200 99250 4560 4134 90250 90300 4028 3652 93250 93300 4207 3813 96250 96300 4385 3975 99250 99300 4563 4137 90300 90350 4031 3654 93300 93350 4210 3816 96300 96350 4388 3978 99300 99350 4566 4139 90350 90400 4034 3657 93350 93400 4212 3819 96350 96400 4391 3980 99350 99400 4569 4142 90400 90450 4037 3660 93400 93450 4215 3821 96400 96450 4394 3983 99400 99450 4572 4145 90450 90500 4040 3662 93450 93500 4218 3824 96450 96500 4397 3986 99450 99500 4575 4147 90500 90550 4043 3665 93500 93550 4221 3827 96500 96550 4400 3988 99500 99550 4578 4150 90550 90600 4046 3668 93550 93600 4224 3830 96550 96600 4403 3991 99550 99600 4581 4153 90600 90650 4049 3671 93600 93650 4227 3832 96600 96650 4406 3994 99600 99650 4584 4155 90650 90700 4052 3673 93650 93700 4230 3835 96650 96700 4409 3997 99650 99700 4587 4158 90700 90750 4055 3676 93700 93750 4233 3838 96700 96750 4412 3999 99700 99750 4590 4161 90750 90800 4058 3679 93750 93800 4236 3840 96750 96800 4415 4002 99750 99800 4593 4164 90800 90850 4061 3681 93800 93850 4239 3843 96800 96850 4418 4005 99800 99850 4596 4166 90850 90900 4064 3684 93850 93900 4242 3846 96850 96900 4420 4007 99850 99900 4599 4169 90900 90950 4067 3687 93900 93950 4245 3848 96900 96950 4423 4010 99900 99950 4602 4172 90950 91000 4070 3689 93950 94000 4248 3851 96950 97000 4426 4013 99950 100000 4605 4174

OHIO TAX TABLES FOR 1998 ONLY 31

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that surplus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax and tax rate before and after reduction The crossed-out part of the table shows the tax and tax rate before reduction The amount shown in the shaded area is the tax and tax rate after reduction

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

1998 IT-1040EZ AND IT-1040 TAX TABLE NO 2

Taxpayers with Ohio taxable income of $100000 or more must use this table

Ohio taxable income (line 5 of Form IT-1040EZ or line 5 of Form IT-1040)

$0mdash 5000 $5000mdash 10000

$10000mdash 15000 $15000mdash 20000 $20000mdash 40000 $40000mdash 80000 $80000mdash 100000

$100000mdash 200000 over 200000

Ohio tax rate before reduction DO NOT USE

743 of Ohio taxable income

$ 3715 plus 1486 of excess over $ 5000

$ 11145 plus 2972 of excess over $ 10000

$ 26065 plus 3715 of excess over $ 15000

$ 44580 plus 4457 of excess over $ 20000

$ 133720 plus 5201 of excess over $ 40000

$ 341760 plus 5943 of excess over $ 80000

$ 460620 plus 69 of excess over $ 100000

$ 1150620 plus 75 of excess over $ 200000

1998 Ohio tax rate after reduction

673 of Ohio taxable income

$ 3365 plus 1347 of excess over $ 5000

$ 10100 plus 2694 of excess over $ 10000

$ 23570 plus 3368 of excess over $ 15000

$ 40410 plus 4040 of excess over $ 20000

$ 121210 plus 4715 of excess over $ 40000

$ 309810 plus 5388 of excess over $ 80000

$ 417570 plus 6255 of excess over $ 100000

$ 1043070 plus 6799 of excess over $ 200000

32

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 1998 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 your county board ofnumbers elections

ADAMS COUNTY Adams CountyOhio Valley Local SD 0101

ALLEN COUNTY 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 Ashland City SD 0301 Hillsdale Local SD 0302

Loudonville-Perrysville Ex Vil SD 0303 Mapleton Local SD 0304

ASHTABULA COUNTY 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 Alexander Local SD 0501 Athens City SD 0502 Federal Hocking Local SD 0503 Nelsonville-York City SD 0504 Trimble Local SD 0505

AUGLAIZE COUNTY 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 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 Eastern Local SD 0801 Fayetteville-Perry Local SD 0802 Georgetown Ex Vil SD 0803 Ripley Union Lewis Huntington Local SD 0804 Western Brown Local SD 0805

BUTLER COUNTY Edgewood City SD 0901 Fairfield City SD 0902 Hamilton City SD 0903 Lakota Local SD 0904

Madison Local SD 0905 MiddletownMonroe City SD 0906

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

CARROLL COUNTY Brown Local SD 1001 Carrollton Ex Vil SD 1002

CHAMPAIGN COUNTY 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 Mad River-Green Local SD 1201 Northeastern Local SD 1203 Northwestern Local SD 1204

Southeastern Local SD 1205 Springfield City SD 1206 Clark-Shawnee Local SD 1207 Tecumseh Local SD 1202

CLERMONT COUNTY 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 Blanchester Local SD 1401 Clinton-Massie Local SD 1402 East Clinton Local SD 1403 Wilmington City SD 1404

COLUMBIANA COUNTY 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 Coshocton City SD 1601 Ridgewood Local SD 1602 River View Local SD 1603

CRAWFORD COUNTY 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 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 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 Ayersville Local SD 2001

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

Northeastern Local SD 2005

DELAWARE COUNTY Big Walnut Local SD 2101 Buckeye Valley Local SD 2102

Delaware City SD 2103 Olentangy Local SD 2104

ERIE COUNTY 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 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 Miami Trace Local SD 2401 Washington Court House City SD 2402

FRANKLIN COUNTY 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 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

School district income tax in effect for 1998

33

GALLIA COUNTY Gallia County Local SD 2701 Gallipolis City SD 2702

GEAUGA COUNTY 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 Beavercreek City SD 2901

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

Sugarcreek Local SD 2905 Xenia City SD2906

Yellow Springs Ex Vil SD 2907

GUERNSEY COUNTY Cambridge City SD3001 East Guernsey Local SD3002 Rolling Hills Local SD 3003

HAMILTON COUNTY Cincinnati City SD3101 Deer Park Community City SD3102 Finneytown Local SD 3103 Forest Hills Local SD 3104 Indian Hill Ex Vil SD 3106 Lockland City SD 3107 Loveland City SD 3108 Madeira City SD 3109 Mariemont City SD3110 Mount Healthy City SD3111 North College Hill City SD 3112 Northwest Local SD 3113 Norwood City SD 3114 Oak Hills Local SD3115 Princeton City SD 3116 Reading Community City SD3117 Southwest Local SD 3118 St Bernard-Elmwood Place City SD 3119 Sycamore Community City SD 3120 Three Rivers Local SD 3121 Winton Woods City SD3105

Wyoming City SD 3122

HANCOCK COUNTY Arcadia Local SD 3201

Arlington Local SD3202 Cory-Rawson Local SD3203

Findlay City SD 3204 Liberty-Benton Local SD 3205 McComb Local SD 3206

Van Buren Local SD3207 Vanlue Local SD3208

HARDIN COUNTY Ada Ex Vil SD3301 Hardin Northern Local SD 3302 Kenton City SD3303 Ridgemont Local SD 3304

Riverdale Local SD3305 Upper Scioto Valley Local SD 3306

HARRISON COUNTY Conotton Valley Union Local SD 3401 Harrison Hills City SD 3402

HENRY COUNTY Holgate Local SD 3501 Liberty Center Local SD3502

Napoleon Area City SD3503 Patrick Henry Local SD3504

HIGHLAND COUNTY Bright Local SD3601 Fairfield Local SD 3602 Greenfield Ex Vil SD 3603

Hillsboro City SD 3604 Lynchburg-Clay Local SD3605

HOCKING COUNTY Logan-Hocking Local SD3701

HOLMES COUNTY East Holmes Local SD3801 West Holmes Local SD 3802

HURON COUNTY Bellevue City SD 3901 Monroeville Local SD 3902

New London Local SD 3903 Norwalk City SD 3904 South Central Local SD3905 Western Reserve Local SD3906

Willard City SD 3907

JACKSON COUNTY Jackson City SD4001 Oak Hill Union Local SD 4002 Wellston City SD4003

JEFFERSON COUNTY Buckeye Local SD 4101 Edison Local SD 4102 Indian Creek Local SD 4103 Steubenville City SD 4104 Toronto City SD 4105

KNOX COUNTY Centerburg Local SD 4201 Danville Local SD 4202

East Knox Local SD 4203 Fredericktown Local SD4204 Mount Vernon City SD4205 LAKE COUNTY Fairport Harbor Ex Vil SD 4301 Kirtland Local SD4302 Madison Local SD 4303 Mentor Ex Vil SD4304 Painesville City Local SD4305 Painesville Township Local SD 4306 Perry Local SD 4307 Wickliffe City SD 4308 Willoughby-Eastlake City SD 4309

LAWRENCE COUNTY Chesapeake Union Ex Vil SD 4401 Dawson-Bryant Local SD4402 Fairland Local SD4403 Ironton City SD4404 Rock Hill Local SD 4405 South Point Local SD 4406 Symmes Valley Local SD4407

LICKING COUNTY Granville Ex Vil SD 4501 Heath City SD4502 Johnstown-Monroe Local SD 4503 Lakewood Local SD 4504 Licking Heights Local SD 4505

Licking Valley Local SD4506 Newark City SD 4507

North Fork Local SD 4508 Northridge Local SD 4509 Southwest Licking Local SD4510

LOGAN COUNTY Bellefontaine City SD4601 Benjamin Logan Local SD 4602 Indian Lake Local SD4603

Riverside Local SD4604

LORAIN COUNTY Amherst Ex Vil SD4701 Avon Lake City SD 4702 Avon Local SD 4703 Clearview Local SD4704 Columbia Local SD 4705 Elyria City SD4706 Firelands Local SD 4707 Keystone Local SD 4708 Lorain City SD4709 Midview Local SD4710 North Ridgeville City SD 4711

Oberlin City SD 4712 Sheffield-Sheffield Lake City SD4713

Wellington Ex Vil SD4715

LUCAS COUNTY Anthony Wayne Local SD4801 Maumee City SD 4802 Oregon City SD 4803 Ottawa Hills Local SD4804 Springfield Local SD 4805 Sylvania City SD 4806 Toledo City SD 4807 Washington Local SD4808

School district income tax in effect for 1998

MADISON COUNTY Jefferson Local SD 4901

Jonathan Alder Local SD4902 London City SD4903 Madison-Plains Local SD 4904

MAHONING COUNTY Austintown Local SD 5001 Boardman Local SD 5002 Campbell City SD5003 Canfield Local SD 5004 Jackson-Milton Local SD 5005 Lowellville Local SD5006 Poland Local SD 5007 Sebring Local SD5008 South Range Local SD 5009 Springfield Local SD 5010 Struthers City SD5011 West Branch Local SD 5012 Western Reserve Local SD5013 Youngstown City SD5014

MARION COUNTY Elgin Local SD 5101 Marion City SD5102 Pleasant Local SD5103 Ridgedale Local SD5104 River Valley Local SD 5105

MEDINA COUNTY Black River Local SD5201 Brunswick City SD 5202 Buckeye Local SD 5203 Cloverleaf Local SD 5204 Highland Local SD 5205 Medina City SD 5206 Wadsworth City SD5207

MEIGS COUNTY Eastern Local SD 5301 Meigs Local SD 5302 Southern Local SD5303

MERCER COUNTY Celina City SD5401 Coldwater Ex Vil SD5402 Fort Recovery Local SD 5406

Marion Local SD 5403 Parkway Local SD 5405

St Henry Consolidated Local SD 5407

MIAMI COUNTY Bethel Local SD5501

Bradford Ex Vil SD 5502 Covington Ex Vil SD5503 Miami East Local SD 5504

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

Tipp City Ex Vil SD 5508 Troy City SD5509

MONROE COUNTY Switzerland of Ohio Local SD 5601

MONTGOMERY COUNTY Brookville Local SD 5701 Centerville City SD5702 Dayton City SD5703 Huber Heights City SD5715 Jefferson Township Local SD 5704 Kettering City SD 5705 Mad River Local SD5706 Miamisburg City SD5707

New Lebanon Local SD 5708 Northmont City SD5709 Northridge Local SD5710 Oakwood City SD5711 Trotwood-Madison City SD 5712

Valley View Local SD5713 Vandalia-Butler City SD5714 West Carrollton City SD5716

MORGAN COUNTY Morgan Local SD 5801

MORROW COUNTY Cardington-Lincoln Local SD 5901

Highland Local SD 5902 Mount Gilead Ex Vil SD 5903 Northmor Local SD 5904

34

MUSKINGUM COUNTY East Muskingum Local SD6001 Franklin Local SD6002 Maysville Local SD 6003 Tri-Valley Local SD 6004 West Muskingum Local SD 6005 Zanesville City SD6006

NOBLE COUNTY Caldwell Ex Vil SD 6101 Noble Local SD 6102

OTTAWA COUNTY Benton-Carroll-Salem Local SD6201 Danbury Local SD 6202 Genoa Area Local SD6203 Middle Bass Local SD6204 North Bass Local SD 6205 Port Clinton City SD6206 Put-In-Bay Local SD 6207

PAULDING COUNTY Antwerp Local SD 6301 Paulding Ex Vil SD 6302 Wayne Trace Local SD6303

PERRY COUNTY Crooksville Ex Vil SD6401 New Lexington City SD 6402 Northern Local SD6403 Southern Local SD6404

PICKAWAY COUNTY Circleville City SD 6501 Logan Elm Local SD 6502

Teays Valley Local SD6503 Westfall Local SD6504

PIKE COUNTY Eastern Local SD 6601 Scioto Valley Local SD 6602 Waverly City SD6603 Western Local SD6604

PORTAGE COUNTY Aurora City SD 6701 Crestwood Local SD6702 Field Local SD6703 James A Garfield Local SD 6704 Kent City SD6705 Ravenna City SD 6706 Rootstown Local SD6707 Southeast Local SD6708 Streetsboro City SD 6709 Waterloo Local SD 6710 Windham Ex Vil SD6711

PREBLE COUNTY College Corner Local SD 6801

National Trail Local SD 6802 Eaton City SD 6803 Preble Shawnee Local SD 6804

Twin Valley Community Local SD6805 Tri-County North Local SD6806

PUTNAM COUNTY Columbus Grove Local SD6901 Continental Local SD 6902

Jennings Local SD 6903 Kalida Local SD 6904

Leipsic Local SD 6905 Miller City-New Cleveland Local SD 6906 Ottawa-Glandorf Local SD6907

Ottoville Local SD6908 Pandora-Gilboa Local SD6909

RICHLAND COUNTY Clear Fork Valley Local SD 7001 Crestview Local SD7002 Lexington Local SD7003 Lucas Local SD7004 Madison Local SD 7005 Mansfield City SD 7006 Ontario Local SD7009

Plymouth Local SD7007 Shelby City SD 7008

ROSS COUNTY Adena Local SD7101 Chillicothe City SD7102 Huntington Local SD7103 Paint Valley Local SD 7104

Scioto Valley Local SD 7105 Union-Scioto Local SD7106 Zane Trace Local SD 7107

SANDUSKY COUNTY Clyde-Green Springs Ex Vil SD7201

Fremont City SD7202 Gibsonburg Ex Vil SD7203 Lakota Local SD 7204 Woodmore Local SD 7205

SCIOTO COUNTY Bloom-Vernon Local SD7301 Clay Local SD7302 Green Local SD 7303 Minford Local SD7304 New Boston Local SD 7305 Northwest Local SD 7306 Portsmouth City SD7307 Valley Local SD 7308 Washington-Nile Local SD7309 Wheelersburg Local SD7310

SENECA COUNTY Bettsville Local SD7401

Fostoria City SD 7402 Hopewell-Loudon Local SD7403

New Riegel Local SD 7404 Old Fort Local SD 7405 Seneca East Local SD7406 Tiffin City SD 7407

SHELBY COUNTY Anna Local SD 7501

Botkins Local SD7502 Fairlawn Local SD7503 Fort Loramie Local SD7504 Hardin-Houston Local SD 7505

Jackson Center Local SD7506 Russia Local SD 7507

Sidney City SD 7508

STARK COUNTY Alliance City SD7601 Canton City SD7602 Canton Local SD7603 Fairless Local SD7604 Jackson Local SD 7605 Lake Local SD 7606 Louisville City SD 7607 Marlington Local SD 7608

Massillon City SD7609 Minerva Local SD7610 North Canton City SD 7611 Northwest Local SD 7612 Osnaburg Local SD7613 Perry Local SD 7614 Plain Local SD7615 Sandy Valley Local SD 7616 Tuslaw Local SD 7617

SUMMIT COUNTY Akron City SD 7701 Barberton City SD 7702 Copley-Fairlawn City SD 7703 Coventry Local SD 7704 Cuyahoga Falls City SD 7705 Green Local SD 7707 Hudson Local SD7708 Manchester Local SD 7706 Mogadore Local SD7709 Nordonia Hills City SD 7710 Norton City SD 7711 Revere Local SD7712 Springfield Local SD 7713 Stow-Munroe Falls City SD 7714 Tallmadge City SD 7715 Twinsburg City SD 7716 Woodridge Local SD 7717

TRUMBULL COUNTY Bloomfield-Mespo Local SD7801 Bristol Local SD 7802 Brookfield Local SD7803 Champion Local SD 7804 Girard City SD7807 Howland Local SD 7808 Hubbard Ex Vil SD7809 Joseph Badger Local SD7810 LaBrae Local SD 7811 Lakeview Local SD 7812 Liberty Local SD 7813

School district income tax in effect for 1998

Lordstown Local SD7814 Maplewood Local SD 7815 Mathews Local SD 7806 McDonald Local SD 7816 Newton Falls Ex Vil SD 7817 Niles City SD7818 Southington Local SD7819 Warren City SD 7820 Weathersfield Local SD7821

TUSCARAWAS COUNTY Claymont City SD7901 Dover City SD 7902 Garaway Local SD7903 Indian Valley Local SD 7904 Newcomerstown Ex Vil SD 7905 New Philadelphia City SD7906 Strasburg-Franklin Local SD7907 Tuscarawas Valley Local SD 7908

UNION COUNTY Fairbanks Local SD 8001

Marysville Ex Vil SD 8002 North Union Local SD8003

VAN WERT COUNTY Crestview Local SD8101 Lincolnview Local SD8102 Van Wert City SD8104

VINTON COUNTY Vinton County Local SD 8201

WARREN COUNTY Carlisle Local SD8301 Franklin City SD8304 Kings Local SD8303 Lebanon City SD 8305 Little Miami Local SD8306 Mason City SD 8307 Springboro Community City SD 8302 Wayne Local SD8308

WASHINGTON COUNTY Belpre City SD8401 Fort Frye Local SD 8402 Frontier Local SD 8403 Marietta City SD8404 Warren Local SD 8405 Wolf Creek Local SD 8406

WAYNE COUNTY Chippewa Local SD8501 Dalton Local SD 8502 Green Local SD 8503 North Central Local SD8504

Northwestern Local SD 8505 Orrville City SD8506 Rittman Ex Vil SD8507 Southeast Local SD8508 Triway Local SD8509 Wooster City SD8510

WILLIAMS COUNTY Bryan City SD8601

Edgerton Local SD 8602 Edon-Northwest Local SD8603 Millcreek-West Unity Local SD8604 Montpelier Ex Vil SD8605 North Central Local SD8606

Stryker Local SD 8607

WOOD COUNTY Bowling Green City SD8701

Eastwood Local SD 8702 Elmwood Local SD8703

Lake Local SD 8704 North Baltimore Local SD8705 Northwood Local SD8706 Otsego Local SD8707

Perrysburg Ex Vil SD 8708 Rossford Ex Vil SD 8709

WYANDOT COUNTY Carey Ex Vil SD 8801

Mohawk Local SD8802 Upper Sandusky Ex Vil SD8803

35

To Determine the School District of Residence

COUNTY BOARD OF ELECTIONS

Adams 937-544-2633 Allen 419-223-8530 Ashland 419-282-4224 Ashtabula 440-576-6915

Athens 740-592-3201 Auglaize 419-738-9231 Belmont 740-676-1025 Brown 937-378-3008

Butler 513-887-3700 Carroll 330-627-2610 Champaign 937-652-1369 Clark 937-328-2491 2492 2604

Clermont 513-732-7275 Clinton 937-382-3537 Columbiana 330-424-1448 Coshocton 740-622-1117

Crawford 419-562-8721 Cuyahoga 216-443-3200 Darke 937-548-1835 Defiance 419-782-2906 8543

Delaware 740-368-1780 Erie 419-627-7601 Fairfield 740-687-7000 Fayette 740-335-1190

Franklin 614-462-3100 Fulton 419-335-6841 Gallia 740-446-1600 Geauga 440-285-2222 ext 5930

Greene 937-376-7470 Guernsey 740-432-2680 Hamilton 513-632-7031 Hancock 419-422-3245

Hardin 419-674-2211 Harrison 740-942-8866 Henry 419-592-7956 Highland 937-393-9961

Hocking 740-380-8683 Holmes 330-674-5921 Huron 419-668-8238 Jackson 740-286-2905

Jefferson 740-283-8522 Knox 740-397-2188 Lake 440-350-2700 Lawrence 740-532-0444

Call the County Board of Elections

COUNTY

Licking Logan Lorain Lucas

Madison Mahoning Marion Medina

Meigs Mercer Miami Monroe

Montgomery Morgan Morrow Muskingum

Noble Ottawa Paulding Perry

Pickaway Pike Portage Preble

Putnam Richland Ross Sandusky

Scioto Seneca Shelby Stark

Summit Trumbull Tuscarawas Union

Van Wert Vinton Warren Washington

Wayne Williams Wood Wyandot

BOARD OF ELECTIONS

740-349-8683 937-599-7255 440-244-3186 440-322-8228 419-213-4001

740-852-9424 330-783-2474 740-387-9631 330-722-9278

740-992-2697 419-586-2215 937-332-6926 740-472-0929

937-225-5656 740-962-3116 419-946-4026 740-455-7120

740-732-2057 419-734-6880 419-399-8230 740-342-2134

740-474-1100 8077 740-947-4512 2039 330-297-3511 937-456-8117

419-523-3343 419-774-5530 740-775-2350 419-334-6180

740-353-4178 419-447-4424 937-498-7207 330-438-8683

330-643-5200 330-369-4050 330-343-8819 937-642-2836

419-238-4192 740-596-5855 513-695-1358 740-374-6828

330-287-5480 419-636-1854 419-354-9120 419-294-1226

36 70998

n

n

I I I

I I I I

I I I I I I

I I I I I I I I

I I I

I I I I

I I I I

I I I I I

1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 i i 1 1 1

- 111111111111

IT-10 OHIO Information Notice 1998 For the year January 1-December 31 1998 or other taxable year beginning ________________________ 1998 and ending ________________________ 19_____

TY

PE

OR

PR

INT

TY

PE O

R P

RIN

T

Your first name Initial Last name Your social security number Filing Statusmdashcheck only one

n Single Notice

n Joint Notice

If a joint notice spousersquos first name Initial Last name Spousersquos social security number

Home address (number and street) PLACE LABEL HERE Apt No Ohio county

City town or post office state and ZIP code Ohio Public School District Number

s

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 7

I AM NOT REQUIRED TO FILE A 1998 OHIO INCOME TAX RETURN BECAUSE

1 I MOVED OUT OF THE STATE OF OHIO IN 1997 AND HAD NO INCOME IN OHIO DURING 1998

I MOVED TO ______________________________ DATE MOVED ______________________________

2 IN 1998 I WAS A RESIDENT OF ONE OF THE FOLLOWING STATES (CIRCLE STATE) KENTUCKY INDIANA WEST VIRGINIA MICHIGAN OR PENNSYLVANIA AND I 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 WE MAY ASK YOU LATER ON 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 1998

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)

OHIO IT-40P 1998PINCOME TAX PAYMENT VOUCHER Please use UPPER CASE letters to print the first three letters of

Taxpayerrsquos last name Spousersquos last name Your first name Initial Last name

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

(if joint filing)

Your Social Security Number

Spousersquos Number

(if joint filing)

Dollars Cents Return this voucher with check or money order payable to TREASURER OF STATE OF OHIO and mail to AMOUNT OF OHIO DEPrsquoT OF TAXATION PO BOX 182131 COLUMBUS OHIO 43218-2131 PAYMENT

s $

37

HOW TO GET OHIO TAX INFORMATION Do you want information by telephone - FAST FAST (Fast Answers about State Taxes) is an auto-mated phone system where you can get the status of your 1998 refund or get answers to the 23 most fre-quently asked tax questions Recorded tax information will be available 24 hours a day seven days a week

How do I use FAST to get refund information You can check on the status of your 1998 Ohio Income Tax refund by calling toll free 1-800-282-1784 You will be required to provide your social security number and your refund amount We will then tell you if your refund has been processed and when you can expect your refund Refund information will occasionally not be available due to system maintenance Refund pro-cessing takes from six to eight weeks You are limited to one refund information call every three days

Do you want to access us on the Internet Visit the State of Ohio Internet Web Site at wwwstateohustax You can get answers to the 23 most frequently asked tax questions as well as tax forms Publications Information Releases Tax Rules and Statistics

Do you want to visit us in person The addresses for our district offices are found on page 39 of this booklet

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 to a tax question If you write be sure to include your social security number Our address is found on page 39 of this booklet

How do I use FAST to answer a tax question You can listen to answers for the following 23 most frequently asked questions by calling toll free 1-800-282-1780 A pre-recorded message will follow each

Forms Information bull Where can I pick up Ohio income tax forms bull How can I get a copy of my Ohio income tax return bull What should I do if I need a paper copy of my

Telefile return

Filing Requirements bull I moved into Ohio last year How do I file bull How can I get an extension of time to file my Ohio

income tax return bull Where do I send my Ohio income tax return bull I never received a W-2 form What do I do bull What should I do if I need to correct my Telefile

return bull What should I do if the IRS examined and changed

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

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

an Ohio return bull Can my children claim themselves on their Ohio

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

Refund Problems bull I moved since I filed my Ohio return How can I get

my refund bull My spouse passed away but my refund check has

both our names on it What should I do bull Irsquom due a refund Do I still need to file an Ohio

income tax return bull Irsquove either lost my refund check or it was stolen

What should I do

Payment Information bull Why was my Ohio withholding disallowed bull Should I file my Ohio income tax return even though

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

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

income taxes bull Can I pay my taxes with a credit card

Ohio School District Information bull How do I find out what school district I live in bull What do I do if my employer mistakenly withheld

Ohio school district income tax

38

ii11imi111 11111 11 11 111 1

0

TAXPAYER ASSISTANCE

By Internet STATE OF OHIO INTERNET WEBSITE

Tax Forms Instructions wwwstateohustax FAST Tax Questions

By Phone TOLL FREE TELEPHONE NUMBERS

Toll Free 24 Hour Refund Hotline 1-800-282-1784 Toll Free Form Requests 1-800-282-1782 Toll Free Tax Questions 1-800-282-1780

Walk-in Ohio Department of Taxation District Office Locations Walk-in services are available at all office locations Monday through Friday 800 am to 500 pm

AKRON DISTRICT OFFICE CINCINNATI DISTRICT OFFICE CLEVELAND DISTRICT OFFICE 161 South High Street 900 Dalton Avenue at West 8th Street 615 West Superior Avenue Suite 501 Cincinnati Ohio 45203-1171 Fifth Floor Room 570 Akron Ohio 44308-1600 Cleveland Ohio 44113-1891

COLUMBUS DISTRICT OFFICE DAYTON DISTRICT OFFICE LIMA DISTRICT OFFICE 1880 East Dublin-Granville Road Centre City Offices 1303 Bellefontaine Avenue Columbus Ohio 43229-3529 15 East Fourth Street Room 510 Lima Ohio 45804-3199

Dayton Ohio 45402-2162

TOLEDO DISTRICT OFFICE YOUNGSTOWN DISTRICT OFFICE ZANESVILLE DISTRICT OFFICE One Government Center Stambaugh Building 601 Underwood Street Suite 1400 44 Federal Plaza Central 300 Zanesville Ohio 43701-3786 Toledo Ohio 43604-2232 Youngstown Ohio 44503-1651

Written Ohio Department of Taxation Taxpayer Services Mailing address

Ohio Department of Taxation Taxpayer ServiceCentral Registration Division Taxpayer Services Response Section PO Box 182382 Columbus Ohio 43218-2382

For Deaf Hard of Hearing or Speech Impaired who use TTY or TDD only Please contact the Ohio Relay Service at 1-800-750-0750 and give the Communication Assistant the Ohio Department of Taxation telephone number that you wish to contact

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 loca-tions in your area call the Internal Revenue Service at 1-800-829-1040 If you received an Ohio andor Federal income tax pack-age in the mail take them with you when you go for help

The Ohio Department of Taxation is an Equal Opportunity Employer

39

OHIO Department of Taxation Columbus Ohio 43270

  • Untitled
    • 2
Page 27: Individual Income Tax · Individual Income Tax Forms and Instructions This booklet contains 2 copies of Form IT-1040, the standard Ohio income tax form AND Form IT-1040 EZ, the short

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$48000 $51000 $54000 $57000

$48000 $48050 $ 1755 $ 1590 $51000 $51050 $ 1911 $ 1732 $54000 $54050 $ 2067 $ 1873 $57000 $57050 $ 2223 $ 2015 48050 48100 1757 1593 51050 51100 1913 1734 54050 54100 2069 1876 57050 57100 2225 2017 48100 48150 1760 1595 51100 51150 1916 1737 54100 54150 2072 1878 57100 57150 2228 2020 48150 48200 1762 1598 51150 51200 1918 1739 54150 54200 2074 1880 57150 57200 2230 2022 48200 48250 1765 1600 51200 51250 1921 1741 54200 54250 2077 1883 57200 57250 2233 2024 48250 48300 1768 1602 51250 51300 1924 1744 54250 54300 2080 1885 57250 57300 2236 2027 48300 48350 1770 1605 51300 51350 1926 1746 54300 54350 2082 1888 57300 57350 2238 2029 48350 48400 1773 1607 51350 51400 1929 1748 54350 54400 2085 1890 57350 57400 2241 2031 48400 48450 1775 1609 51400 51450 1931 1751 54400 54450 2087 1892 57400 57450 2243 2034 48450 48500 1778 1612 51450 51500 1934 1753 54450 54500 2090 1895 57450 57500 2246 2036 48500 48550 1781 1614 51500 51550 1937 1756 54500 54550 2093 1897 57500 57550 2249 2038 48550 48600 1783 1616 51550 51600 1939 1758 54550 54600 2095 1899 57550 57600 2251 2041 48600 48650 1786 1619 51600 51650 1942 1760 54600 54650 2098 1902 57600 57650 2254 2043 48650 48700 1788 1621 51650 51700 1944 1763 54650 54700 2100 1904 57650 57700 2256 2045 48700 48750 1791 1623 51700 51750 1947 1765 54700 54750 2103 1906 57700 57750 2259 2048 48750 48800 1794 1626 51750 51800 1950 1767 54750 54800 2106 1909 57750 57800 2262 2050 48800 48850 1796 1628 51800 51850 1952 1770 54800 54850 2108 1911 57800 57850 2264 2053 48850 48900 1799 1631 51850 51900 1955 1772 54850 54900 2111 1913 57850 57900 2267 2055 48900 48950 1801 1633 51900 51950 1957 1774 54900 54950 2113 1916 57900 57950 2269 2057 48950 49000 1804 1635 51950 52000 1960 1777 54950 55000 2116 1918 57950 58000 2272 2060

$49000 $52000 $55000 $58000

$49000 $49050 $ 1807 $ 1638 $52000 $52050 $ 1963 $ 1779 $55000 $55050 $ 2119 $ 1921 $58000 $58050 $ 2275 $ 2062 49050 49100 1809 1640 52050 52100 1965 1781 55050 55100 2121 1923 58050 58100 2277 2064 49100 49150 1812 1642 52100 52150 1968 1784 55100 55150 2124 1925 58100 58150 2280 2067 49150 49200 1814 1645 52150 52200 1970 1786 55150 55200 2126 1928 58150 58200 2282 2069 49200 49250 1817 1647 52200 52250 1973 1789 55200 55250 2129 1930 58200 58250 2285 2071 49250 49300 1820 1649 52250 52300 1976 1791 55250 55300 2132 1932 58250 58300 2288 2074 49300 49350 1822 1652 52300 52350 1978 1793 55300 55350 2134 1935 58300 58350 2290 2076 49350 49400 1825 1654 52350 52400 1981 1796 55350 55400 2137 1937 58350 58400 2293 2078 49400 49450 1827 1656 52400 52450 1983 1798 55400 55450 2139 1939 58400 58450 2295 2081 49450 49500 1830 1659 52450 52500 1986 1800 55450 55500 2142 1942 58450 58500 2298 2083 49500 49550 1833 1661 52500 52550 1989 1803 55500 55550 2145 1944 58500 58550 2301 2086 49550 49600 1835 1664 52550 52600 1991 1805 55550 55600 2147 1946 58550 58600 2303 2088 49600 49650 1838 1666 52600 52650 1994 1807 55600 55650 2150 1949 58600 58650 2306 2090 49650 49700 1840 1668 52650 52700 1996 1810 55650 55700 2152 1951 58650 58700 2308 2093 49700 49750 1843 1671 52700 52750 1999 1812 55700 55750 2155 1954 58700 58750 2311 2095 49750 49800 1846 1673 52750 52800 2002 1814 55750 55800 2158 1956 58750 58800 2314 2097 49800 49850 1848 1675 52800 52850 2004 1817 55800 55850 2160 1958 58800 58850 2316 2100 49850 49900 1851 1678 52850 52900 2007 1819 55850 55900 2163 1961 58850 58900 2319 2102 49900 49950 1853 1680 52900 52950 2009 1822 55900 55950 2165 1963 58900 58950 2321 2104 49950 50000 1856 1682 52950 53000 2012 1824 55950 56000 2168 1965 58950 59000 2324 2107

$50000 $53000 $56000 $59000

$50000 $50050 $ 1859 $ 1685 $53000 $53050 $ 2015 $ 1826 $56000 $56050 $ 2171 $ 1968 $59000 $59050 $ 2327 $ 2109 50050 50100 1861 1687 53050 53100 2017 1829 56050 56100 2173 1970 59050 59100 2329 2111 50100 50150 1864 1689 53100 53150 2020 1831 56100 56150 2176 1972 59100 59150 2332 2114 50150 50200 1866 1692 53150 53200 2022 1833 56150 56200 2178 1975 59150 59200 2334 2116 50200 50250 1869 1694 53200 53250 2025 1836 56200 56250 2181 1977 59200 59250 2337 2119 50250 50300 1872 1697 53250 53300 2028 1838 56250 56300 2184 1979 59250 59300 2340 2121 50300 50350 1874 1699 53300 53350 2030 1840 56300 56350 2186 1982 59300 59350 2342 2123 50350 50400 1877 1701 53350 53400 2033 1843 56350 56400 2189 1984 59350 59400 2345 2126 50400 50450 1879 1704 53400 53450 2035 1845 56400 56450 2191 1987 59400 59450 2347 2128 50450 50500 1882 1706 53450 53500 2038 1847 56450 56500 2194 1989 59450 59500 2350 2130 50500 50550 1885 1708 53500 53550 2041 1850 56500 56550 2197 1991 59500 59550 2353 2133 50550 50600 1887 1711 53550 53600 2043 1852 56550 56600 2199 1994 59550 59600 2355 2135 50600 50650 1890 1713 53600 53650 2046 1855 56600 56650 2202 1996 59600 59650 2358 2137 50650 50700 1892 1715 53650 53700 2048 1857 56650 56700 2204 1998 59650 59700 2360 2140 50700 50750 1895 1718 53700 53750 2051 1859 56700 56750 2207 2001 59700 59750 2363 2142 50750 50800 1898 1720 53750 53800 2054 1862 56750 56800 2210 2003 59750 59800 2366 2144 50800 50850 1900 1722 53800 53850 2056 1864 56800 56850 2212 2005 59800 59850 2368 2147 50850 50900 1903 1725 53850 53900 2059 1866 56850 56900 2215 2008 59850 59900 2371 2149 50900 50950 1905 1727 53900 53950 2061 1869 56900 56950 2217 2010 59900 59950 2373 2152 50950 51000 1908 1730 53950 54000 2064 1871 56950 57000 2220 2012 59950 60000 2376 2154

OHIO TAX TABLES FOR 1998 ONLY 27

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$60000 $62000 $64000 $66000

$60000 $60050 $ 2379 $ 2156 $62000 $62050 $ 2483 $ 2251 $64000 $64050 $ 2587 $ 2345 $66000 $66050 $ 2691 $ 2439 60050 60100 2381 2159 62050 62100 2485 2253 64050 64100 2589 2347 66050 66100 2693 2442 60100 60150 2384 2161 62100 62150 2488 2255 64100 64150 2592 2350 66100 66150 2696 2444 60150 60200 2387 2163 62150 62200 2491 2258 64150 64200 2595 2352 66150 66200 2699 2446 60200 60250 2389 2166 62200 62250 2493 2260 64200 64250 2597 2354 66200 66250 2701 2449 60250 60300 2392 2168 62250 62300 2496 2262 64250 64300 2600 2357 66250 66300 2704 2451 60300 60350 2394 2170 62300 62350 2498 2265 64300 64350 2602 2359 66300 66350 2706 2453 60350 60400 2397 2173 62350 62400 2501 2267 64350 64400 2605 2361 66350 66400 2709 2456 60400 60450 2400 2175 62400 62450 2504 2269 64400 64450 2608 2364 66400 66450 2712 2458 60450 60500 2402 2177 62450 62500 2506 2272 64450 64500 2610 2366 66450 66500 2714 2460 60500 60550 2405 2180 62500 62550 2509 2274 64500 64550 2613 2368 66500 66550 2717 2463 60550 60600 2407 2182 62550 62600 2511 2277 64550 64600 2615 2371 66550 66600 2719 2465 60600 60650 2410 2185 62600 62650 2514 2279 64600 64650 2618 2373 66600 66650 2722 2467 60650 60700 2413 2187 62650 62700 2517 2281 64650 64700 2621 2376 66650 66700 2725 2470 60700 60750 2415 2189 62700 62750 2519 2284 64700 64750 2623 2378 66700 66750 2727 2472 60750 60800 2418 2192 62750 62800 2522 2286 64750 64800 2626 2380 66750 66800 2730 2475 60800 60850 2420 2194 62800 62850 2524 2288 64800 64850 2628 2383 66800 66850 2732 2477 60850 60900 2423 2196 62850 62900 2527 2291 64850 64900 2631 2385 66850 66900 2735 2479 60900 60950 2426 2199 62900 62950 2530 2293 64900 64950 2634 2387 66900 66950 2738 2482 60950 61000 2428 2201 62950 63000 2532 2295 64950 65000 2636 2390 66950 67000 2740 2484

$61000 $63000 $65000 $67000

$61000 $61050 $ 2431 $ 2203 $63000 $63050 $ 2535 $ 2298 $65000 $65050 $ 2639 $ 2392 $67000 $67050 $ 2743 $ 2486 61050 61100 2433 2206 63050 63100 2537 2300 65050 65100 2641 2394 67050 67100 2745 2489 61100 61150 2436 2208 63100 63150 2540 2302 65100 65150 2644 2397 67100 67150 2748 2491 61150 61200 2439 2211 63150 63200 2543 2305 65150 65200 2647 2399 67150 67200 2751 2493 61200 61250 2441 2213 63200 63250 2545 2307 65200 65250 2649 2401 67200 67250 2753 2496 61250 61300 2444 2215 63250 63300 2548 2310 65250 65300 2652 2404 67250 67300 2756 2498 61300 61350 2446 2218 63300 63350 2550 2312 65300 65350 2654 2406 67300 67350 2758 2500 61350 61400 2449 2220 63350 63400 2553 2314 65350 65400 2657 2409 67350 67400 2761 2503 61400 61450 2452 2222 63400 63450 2556 2317 65400 65450 2660 2411 67400 67450 2764 2505 61450 61500 2454 2225 63450 63500 2558 2319 65450 65500 2662 2413 67450 67500 2766 2508 61500 61550 2457 2227 63500 63550 2561 2321 65500 65550 2665 2416 67500 67550 2769 2510 61550 61600 2459 2229 63550 63600 2563 2324 65550 65600 2667 2418 67550 67600 2771 2512 61600 61650 2462 2232 63600 63650 2566 2326 65600 65650 2670 2420 67600 67650 2774 2515 61650 61700 2465 2234 63650 63700 2569 2328 65650 65700 2673 2423 67650 67700 2777 2517 61700 61750 2467 2236 63700 63750 2571 2331 65700 65750 2675 2425 67700 67750 2779 2519 61750 61800 2470 2239 63750 63800 2574 2333 65750 65800 2678 2427 67750 67800 2782 2522 61800 61850 2472 2241 63800 63850 2576 2335 65800 65850 2680 2430 67800 67850 2784 2524 61850 61900 2475 2244 63850 63900 2579 2338 65850 65900 2683 2432 67850 67900 2787 2526 61900 61950 2478 2246 63900 63950 2582 2340 65900 65950 2686 2434 67900 67950 2790 2529 61950 62000 2480 2248 63950 64000 2584 2343 65950 66000 2688 2437 67950 68000 2792 2531

OHIO TAX TABLES FOR 1998 ONLY 28

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$68000 $71000 $74000 $77000

$68000 $68050 $ 2795 $ 2533 $71000 $71050 $ 2951 $ 2675 $74000 $74050 $ 3107 $ 2816 $77000 $77050 $ 3263 $ 2958 68050 68100 2797 2536 71050 71100 2953 2677 74050 74100 3109 2819 77050 77100 3265 2960 68100 68150 2800 2538 71100 71150 2956 2680 74100 74150 3112 2821 77100 77150 3268 2963 68150 68200 2803 2541 71150 71200 2959 2682 74150 74200 3115 2823 77150 77200 3271 2965 68200 68250 2805 2543 71200 71250 2961 2684 74200 74250 3117 2826 77200 77250 3273 2967 68250 68300 2808 2545 71250 71300 2964 2687 74250 74300 3120 2828 77250 77300 3276 2970 68300 68350 2810 2548 71300 71350 2966 2689 74300 74350 3122 2831 77300 77350 3278 2972 68350 68400 2813 2550 71350 71400 2969 2691 74350 74400 3125 2833 77350 77400 3281 2974 68400 68450 2816 2552 71400 71450 2972 2694 74400 74450 3128 2835 77400 77450 3284 2977 68450 68500 2818 2555 71450 71500 2974 2696 74450 74500 3130 2838 77450 77500 3286 2979 68500 68550 2821 2557 71500 71550 2977 2699 74500 74550 3133 2840 77500 77550 3289 2981 68550 68600 2823 2559 71550 71600 2979 2701 74550 74600 3135 2842 77550 77600 3291 2984 68600 68650 2826 2562 71600 71650 2982 2703 74600 74650 3138 2845 77600 77650 3294 2986 68650 68700 2829 2564 71650 71700 2985 2706 74650 74700 3141 2847 77650 77700 3297 2988 68700 68750 2831 2566 71700 71750 2987 2708 74700 74750 3143 2849 77700 77750 3299 2991 68750 68800 2834 2569 71750 71800 2990 2710 74750 74800 3146 2852 77750 77800 3302 2993 68800 68850 2836 2571 71800 71850 2992 2713 74800 74850 3148 2854 77800 77850 3304 2996 68850 68900 2839 2574 71850 71900 2995 2715 74850 74900 3151 2856 77850 77900 3307 2998 68900 68950 2842 2576 71900 71950 2998 2717 74900 74950 3154 2859 77900 77950 3310 3000 68950 69000 2844 2578 71950 72000 3000 2720 74950 75000 3156 2861 77950 78000 3312 3003

$69000 $72000 $75000 $78000

$69000 $69050 $ 2847 $ 2581 $72000 $72050 $ 3003 $ 2722 $75000 $75050 $ 3159 $ 2864 $78000 $78050 $ 3315 $ 3005 69050 69100 2849 2583 72050 72100 3005 2724 75050 75100 3161 2866 78050 78100 3317 3007 69100 69150 2852 2585 72100 72150 3008 2727 75100 75150 3164 2868 78100 78150 3320 3010 69150 69200 2855 2588 72150 72200 3011 2729 75150 75200 3167 2871 78150 78200 3323 3012 69200 69250 2857 2590 72200 72250 3013 2732 75200 75250 3169 2873 78200 78250 3325 3014 69250 69300 2860 2592 72250 72300 3016 2734 75250 75300 3172 2875 78250 78300 3328 3017 69300 69350 2862 2595 72300 72350 3018 2736 75300 75350 3174 2878 78300 78350 3330 3019 69350 69400 2865 2597 72350 72400 3021 2739 75350 75400 3177 2880 78350 78400 3333 3021 69400 69450 2868 2599 72400 72450 3024 2741 75400 75450 3180 2882 78400 78450 3336 3024 69450 69500 2870 2602 72450 72500 3026 2743 75450 75500 3182 2885 78450 78500 3338 3026 69500 69550 2873 2604 72500 72550 3029 2746 75500 75550 3185 2887 78500 78550 3341 3029 69550 69600 2875 2607 72550 72600 3031 2748 75550 75600 3187 2889 78550 78600 3343 3031 69600 69650 2878 2609 72600 72650 3034 2750 75600 75650 3190 2892 78600 78650 3346 3033 69650 69700 2881 2611 72650 72700 3037 2753 75650 75700 3193 2894 78650 78700 3349 3036 69700 69750 2883 2614 72700 72750 3039 2755 75700 75750 3195 2897 78700 78750 3351 3038 69750 69800 2886 2616 72750 72800 3042 2757 75750 75800 3198 2899 78750 78800 3354 3040 69800 69850 2888 2618 72800 72850 3044 2760 75800 75850 3200 2901 78800 78850 3356 3043 69850 69900 2891 2621 72850 72900 3047 2762 75850 75900 3203 2904 78850 78900 3359 3045 69900 69950 2894 2623 72900 72950 3050 2765 75900 75950 3206 2906 78900 78950 3362 3047 69950 70000 2896 2625 72950 73000 3052 2767 75950 76000 3208 2908 78950 79000 3364 3050

$70000 $73000 $76000 $79000

$70000 $70050 $ 2899 $ 2628 $73000 $73050 $ 3055 $ 2769 $76000 $76050 $ 3211 $ 2911 $79000 $79050 $ 3367 $ 3052 70050 70100 2901 2630 73050 73100 3057 2772 76050 76100 3213 2913 79050 79100 3369 3054 70100 70150 2904 2632 73100 73150 3060 2774 76100 76150 3216 2915 79100 79150 3372 3057 70150 70200 2907 2635 73150 73200 3063 2776 76150 76200 3219 2918 79150 79200 3375 3059 70200 70250 2909 2637 73200 73250 3065 2779 76200 76250 3221 2920 79200 79250 3377 3062 70250 70300 2912 2640 73250 73300 3068 2781 76250 76300 3224 2922 79250 79300 3380 3064 70300 70350 2914 2642 73300 73350 3070 2783 76300 76350 3226 2925 79300 79350 3382 3066 70350 70400 2917 2644 73350 73400 3073 2786 76350 76400 3229 2927 79350 79400 3385 3069 70400 70450 2920 2647 73400 73450 3076 2788 76400 76450 3232 2930 79400 79450 3388 3071 70450 70500 2922 2649 73450 73500 3078 2790 76450 76500 3234 2932 79450 79500 3390 3073 70500 70550 2925 2651 73500 73550 3081 2793 76500 76550 3237 2934 79500 79550 3393 3076 70550 70600 2927 2654 73550 73600 3083 2795 76550 76600 3239 2937 79550 79600 3395 3078 70600 70650 2930 2656 73600 73650 3086 2798 76600 76650 3242 2939 79600 79650 3398 3080 70650 70700 2933 2658 73650 73700 3089 2800 76650 76700 3245 2941 79650 79700 3401 3083 70700 70750 2935 2661 73700 73750 3091 2802 76700 76750 3247 2944 79700 79750 3403 3085 70750 70800 2938 2663 73750 73800 3094 2805 76750 76800 3250 2946 79750 79800 3406 3087 70800 70850 2940 2665 73800 73850 3096 2807 76800 76850 3252 2948 79800 79850 3408 3090 70850 70900 2943 2668 73850 73900 3099 2809 76850 76900 3255 2951 79850 79900 3411 3092 70900 70950 2946 2670 73900 73950 3102 2812 76900 76950 3258 2953 79900 79950 3414 3095 70950 71000 2948 2673 73950 74000 3104 2814 76950 77000 3260 2955 79950 80000 3416 3097

OHIO TAX TABLES FOR 1998 ONLY 29

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$80000 $82000 $84000 $86000

$80000 $80050 $ 3419 $ 3099 $82000 $82050 $ 3538 $ 3207 $84000 $84050 $ 3657 $ 3315 $86000 $86050 $ 3776 $ 3423 80050 80100 3422 3102 82050 82100 3541 3210 84050 84100 3660 3318 86050 86100 3779 3425 80100 80150 3425 3105 82100 82150 3544 3213 84100 84150 3663 3320 86100 86150 3782 3428 80150 80200 3428 3108 82150 82200 3547 3215 84150 84200 3666 3323 86150 86200 3785 3431 80200 80250 3431 3110 82200 82250 3550 3218 84200 84250 3669 3326 86200 86250 3788 3434 80250 80300 3434 3113 82250 82300 3553 3221 84250 84300 3672 3328 86250 86300 3791 3436 80300 80350 3437 3116 82300 82350 3556 3223 84300 84350 3675 3331 86300 86350 3793 3439 80350 80400 3440 3118 82350 82400 3559 3226 84350 84400 3678 3334 86350 86400 3796 3442 80400 80450 3443 3121 82400 82450 3562 3229 84400 84450 3681 3337 86400 86450 3799 3444 80450 80500 3446 3124 82450 82500 3565 3231 84450 84500 3684 3339 86450 86500 3802 3447 80500 80550 3449 3126 82500 82550 3568 3234 84500 84550 3687 3342 86500 86550 3805 3450 80550 80600 3452 3129 82550 82600 3571 3237 84550 84600 3689 3345 86550 86600 3808 3452 80600 80650 3455 3132 82600 82650 3574 3240 84600 84650 3692 3347 86600 86650 3811 3455 80650 80700 3458 3134 82650 82700 3577 3242 84650 84700 3695 3350 86650 86700 3814 3458 80700 80750 3461 3137 82700 82750 3580 3245 84700 84750 3698 3353 86700 86750 3817 3460 80750 80800 3464 3140 82750 82800 3583 3248 84750 84800 3701 3355 86750 86800 3820 3463 80800 80850 3467 3143 82800 82850 3585 3250 84800 84850 3704 3358 86800 86850 3823 3466 80850 80900 3470 3145 82850 82900 3588 3253 84850 84900 3707 3361 86850 86900 3826 3469 80900 80950 3473 3148 82900 82950 3591 3256 84900 84950 3710 3363 86900 86950 3829 3471 80950 81000 3476 3151 82950 83000 3594 3258 84950 85000 3713 3366 86950 87000 3832 3474

$81000 $83000 $85000 $87000

$81000 $81050 $ 3479 $ 3153 $83000 $83050 $ 3597 $ 3261 $85000 $85050 $ 3716 $ 3369 $87000 $87050 $ 3835 $ 3477 81050 81100 3481 3156 83050 83100 3600 3264 85050 85100 3719 3372 87050 87100 3838 3479 81100 81150 3484 3159 83100 83150 3603 3266 85100 85150 3722 3374 87100 87150 3841 3482 81150 81200 3487 3161 83150 83200 3606 3269 85150 85200 3725 3377 87150 87200 3844 3485 81200 81250 3490 3164 83200 83250 3609 3272 85200 85250 3728 3380 87200 87250 3847 3487 81250 81300 3493 3167 83250 83300 3612 3275 85250 85300 3731 3382 87250 87300 3850 3490 81300 81350 3496 3169 83300 83350 3615 3277 85300 85350 3734 3385 87300 87350 3853 3493 81350 81400 3499 3172 83350 83400 3618 3280 85350 85400 3737 3388 87350 87400 3856 3495 81400 81450 3502 3175 83400 83450 3621 3283 85400 85450 3740 3390 87400 87450 3859 3498 81450 81500 3505 3178 83450 83500 3624 3285 85450 85500 3743 3393 87450 87500 3862 3501 81500 81550 3508 3180 83500 83550 3627 3288 85500 85550 3746 3396 87500 87550 3865 3504 81550 81600 3511 3183 83550 83600 3630 3291 85550 85600 3749 3398 87550 87600 3868 3506 81600 81650 3514 3186 83600 83650 3633 3293 85600 85650 3752 3401 87600 87650 3871 3509 81650 81700 3517 3188 83650 83700 3636 3296 85650 85700 3755 3404 87650 87700 3874 3512 81700 81750 3520 3191 83700 83750 3639 3299 85700 85750 3758 3407 87700 87750 3877 3514 81750 81800 3523 3194 83750 83800 3642 3301 85750 85800 3761 3409 87750 87800 3880 3517 81800 81850 3526 3196 83800 83850 3645 3304 85800 85850 3764 3412 87800 87850 3883 3520 81850 81900 3529 3199 83850 83900 3648 3307 85850 85900 3767 3415 87850 87900 3886 3522 81900 81950 3532 3202 83900 83950 3651 3310 85900 85950 3770 3417 87900 87950 3889 3525 81950 82000 3535 3205 83950 84000 3654 3312 85950 86000 3773 3420 87950 88000 3892 3528

OHIO TAX TABLES FOR 1998 ONLY 30

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$88000 $91000 $94000 $97000

$88000 $88050 $ 3895 $ 3530 $91000 $91050 $ 4073 $ 3692 $94000 $94050 $ 4251 $ 3854 $97000 $97050 $ 4429 $ 4015 88050 88100 3897 3533 91050 91100 4076 3695 94050 94100 4254 3856 97050 97100 4432 4018 88100 88150 3900 3536 91100 91150 4079 3698 94100 94150 4257 3859 97100 97150 4435 4021 88150 88200 3903 3539 91150 91200 4082 3700 94150 94200 4260 3862 97150 97200 4438 4023 88200 88250 3906 3541 91200 91250 4085 3703 94200 94250 4263 3865 97200 97250 4441 4026 88250 88300 3909 3544 91250 91300 4088 3706 94250 94300 4266 3867 97250 97300 4444 4029 88300 88350 3912 3547 91300 91350 4091 3708 94300 94350 4269 3870 97300 97350 4447 4032 88350 88400 3915 3549 91350 91400 4094 3711 94350 94400 4272 3873 97350 97400 4450 4034 88400 88450 3918 3552 91400 91450 4097 3714 94400 94450 4275 3875 97400 97450 4453 4037 88450 88500 3921 3555 91450 91500 4100 3716 94450 94500 4278 3878 97450 97500 4456 4040 88500 88550 3924 3557 91500 91550 4103 3719 94500 94550 4281 3881 97500 97550 4459 4042 88550 88600 3927 3560 91550 91600 4106 3722 94550 94600 4284 3883 97550 97600 4462 4045 88600 88650 3930 3563 91600 91650 4108 3724 94600 94650 4287 3886 97600 97650 4465 4048 88650 88700 3933 3566 91650 91700 4111 3727 94650 94700 4290 3889 97650 97700 4468 4050 88700 88750 3936 3568 91700 91750 4114 3730 94700 94750 4293 3891 97700 97750 4471 4053 88750 88800 3939 3571 91750 91800 4117 3733 94750 94800 4296 3894 97750 97800 4474 4056 88800 88850 3942 3574 91800 91850 4120 3735 94800 94850 4299 3897 97800 97850 4477 4059 88850 88900 3945 3576 91850 91900 4123 3738 94850 94900 4302 3900 97850 97900 4480 4061 88900 88950 3948 3579 91900 91950 4126 3741 94900 94950 4305 3902 97900 97950 4483 4064 88950 89000 3951 3582 91950 92000 4129 3743 94950 95000 4308 3905 97950 98000 4486 4067

$89000 $92000 $95000 $98000

$89000 $89050 $ 3954 $ 3584 $92000 $92050 $ 4132 $ 3746 $95000 $95050 $ 4311 $ 3908 $98000 $98050 $ 4489 $ 4069 89050 89100 3957 3587 92050 92100 4135 3749 95050 95100 4314 3910 98050 98100 4492 4072 89100 89150 3960 3590 92100 92150 4138 3751 95100 95150 4316 3913 98100 98150 4495 4075 89150 89200 3963 3592 92150 92200 4141 3754 95150 95200 4319 3916 98150 98200 4498 4077 89200 89250 3966 3595 92200 92250 4144 3757 95200 95250 4322 3918 98200 98250 4501 4080 89250 89300 3969 3598 92250 92300 4147 3759 95250 95300 4325 3921 98250 98300 4504 4083 89300 89350 3972 3601 92300 92350 4150 3762 95300 95350 4328 3924 98300 98350 4507 4085 89350 89400 3975 3603 92350 92400 4153 3765 95350 95400 4331 3927 98350 98400 4510 4088 89400 89450 3978 3606 92400 92450 4156 3768 95400 95450 4334 3929 98400 98450 4513 4091 89450 89500 3981 3609 92450 92500 4159 3770 95450 95500 4337 3932 98450 98500 4516 4094 89500 89550 3984 3611 92500 92550 4162 3773 95500 95550 4340 3935 98500 98550 4519 4096 89550 89600 3987 3614 92550 92600 4165 3776 95550 95600 4343 3937 98550 98600 4522 4099 89600 89650 3990 3617 92600 92650 4168 3778 95600 95650 4346 3940 98600 98650 4524 4102 89650 89700 3993 3619 92650 92700 4171 3781 95650 95700 4349 3943 98650 98700 4527 4104 89700 89750 3996 3622 92700 92750 4174 3784 95700 95750 4352 3945 98700 98750 4530 4107 89750 89800 3999 3625 92750 92800 4177 3786 95750 95800 4355 3948 98750 98800 4533 4110 89800 89850 4001 3627 92800 92850 4180 3789 95800 95850 4358 3951 98800 98850 4536 4112 89850 89900 4004 3630 92850 92900 4183 3792 95850 95900 4361 3953 98850 98900 4539 4115 89900 89950 4007 3633 92900 92950 4186 3794 95900 95950 4364 3956 98900 98950 4542 4118 89950 90000 4010 3636 92950 93000 4189 3797 95950 96000 4367 3959 98950 99000 4545 4120

$90000 $93000 $96000 $99000

$90000 $90050 $ 4013 $ 3638 $93000 $93050 $ 4192 $ 3800 $96000 $96050 $ 4370 $ 3962 $99000 $99050 $ 4548 $ 4123 90050 90100 4016 3641 93050 93100 4195 3803 96050 96100 4373 3964 99050 99100 4551 4126 90100 90150 4019 3644 93100 93150 4198 3805 96100 96150 4376 3967 99100 99150 4554 4129 90150 90200 4022 3646 93150 93200 4201 3808 96150 96200 4379 3970 99150 99200 4557 4131 90200 90250 4025 3649 93200 93250 4204 3811 96200 96250 4382 3972 99200 99250 4560 4134 90250 90300 4028 3652 93250 93300 4207 3813 96250 96300 4385 3975 99250 99300 4563 4137 90300 90350 4031 3654 93300 93350 4210 3816 96300 96350 4388 3978 99300 99350 4566 4139 90350 90400 4034 3657 93350 93400 4212 3819 96350 96400 4391 3980 99350 99400 4569 4142 90400 90450 4037 3660 93400 93450 4215 3821 96400 96450 4394 3983 99400 99450 4572 4145 90450 90500 4040 3662 93450 93500 4218 3824 96450 96500 4397 3986 99450 99500 4575 4147 90500 90550 4043 3665 93500 93550 4221 3827 96500 96550 4400 3988 99500 99550 4578 4150 90550 90600 4046 3668 93550 93600 4224 3830 96550 96600 4403 3991 99550 99600 4581 4153 90600 90650 4049 3671 93600 93650 4227 3832 96600 96650 4406 3994 99600 99650 4584 4155 90650 90700 4052 3673 93650 93700 4230 3835 96650 96700 4409 3997 99650 99700 4587 4158 90700 90750 4055 3676 93700 93750 4233 3838 96700 96750 4412 3999 99700 99750 4590 4161 90750 90800 4058 3679 93750 93800 4236 3840 96750 96800 4415 4002 99750 99800 4593 4164 90800 90850 4061 3681 93800 93850 4239 3843 96800 96850 4418 4005 99800 99850 4596 4166 90850 90900 4064 3684 93850 93900 4242 3846 96850 96900 4420 4007 99850 99900 4599 4169 90900 90950 4067 3687 93900 93950 4245 3848 96900 96950 4423 4010 99900 99950 4602 4172 90950 91000 4070 3689 93950 94000 4248 3851 96950 97000 4426 4013 99950 100000 4605 4174

OHIO TAX TABLES FOR 1998 ONLY 31

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that surplus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax and tax rate before and after reduction The crossed-out part of the table shows the tax and tax rate before reduction The amount shown in the shaded area is the tax and tax rate after reduction

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

1998 IT-1040EZ AND IT-1040 TAX TABLE NO 2

Taxpayers with Ohio taxable income of $100000 or more must use this table

Ohio taxable income (line 5 of Form IT-1040EZ or line 5 of Form IT-1040)

$0mdash 5000 $5000mdash 10000

$10000mdash 15000 $15000mdash 20000 $20000mdash 40000 $40000mdash 80000 $80000mdash 100000

$100000mdash 200000 over 200000

Ohio tax rate before reduction DO NOT USE

743 of Ohio taxable income

$ 3715 plus 1486 of excess over $ 5000

$ 11145 plus 2972 of excess over $ 10000

$ 26065 plus 3715 of excess over $ 15000

$ 44580 plus 4457 of excess over $ 20000

$ 133720 plus 5201 of excess over $ 40000

$ 341760 plus 5943 of excess over $ 80000

$ 460620 plus 69 of excess over $ 100000

$ 1150620 plus 75 of excess over $ 200000

1998 Ohio tax rate after reduction

673 of Ohio taxable income

$ 3365 plus 1347 of excess over $ 5000

$ 10100 plus 2694 of excess over $ 10000

$ 23570 plus 3368 of excess over $ 15000

$ 40410 plus 4040 of excess over $ 20000

$ 121210 plus 4715 of excess over $ 40000

$ 309810 plus 5388 of excess over $ 80000

$ 417570 plus 6255 of excess over $ 100000

$ 1043070 plus 6799 of excess over $ 200000

32

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 1998 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 your county board ofnumbers elections

ADAMS COUNTY Adams CountyOhio Valley Local SD 0101

ALLEN COUNTY 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 Ashland City SD 0301 Hillsdale Local SD 0302

Loudonville-Perrysville Ex Vil SD 0303 Mapleton Local SD 0304

ASHTABULA COUNTY 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 Alexander Local SD 0501 Athens City SD 0502 Federal Hocking Local SD 0503 Nelsonville-York City SD 0504 Trimble Local SD 0505

AUGLAIZE COUNTY 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 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 Eastern Local SD 0801 Fayetteville-Perry Local SD 0802 Georgetown Ex Vil SD 0803 Ripley Union Lewis Huntington Local SD 0804 Western Brown Local SD 0805

BUTLER COUNTY Edgewood City SD 0901 Fairfield City SD 0902 Hamilton City SD 0903 Lakota Local SD 0904

Madison Local SD 0905 MiddletownMonroe City SD 0906

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

CARROLL COUNTY Brown Local SD 1001 Carrollton Ex Vil SD 1002

CHAMPAIGN COUNTY 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 Mad River-Green Local SD 1201 Northeastern Local SD 1203 Northwestern Local SD 1204

Southeastern Local SD 1205 Springfield City SD 1206 Clark-Shawnee Local SD 1207 Tecumseh Local SD 1202

CLERMONT COUNTY 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 Blanchester Local SD 1401 Clinton-Massie Local SD 1402 East Clinton Local SD 1403 Wilmington City SD 1404

COLUMBIANA COUNTY 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 Coshocton City SD 1601 Ridgewood Local SD 1602 River View Local SD 1603

CRAWFORD COUNTY 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 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 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 Ayersville Local SD 2001

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

Northeastern Local SD 2005

DELAWARE COUNTY Big Walnut Local SD 2101 Buckeye Valley Local SD 2102

Delaware City SD 2103 Olentangy Local SD 2104

ERIE COUNTY 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 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 Miami Trace Local SD 2401 Washington Court House City SD 2402

FRANKLIN COUNTY 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 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

School district income tax in effect for 1998

33

GALLIA COUNTY Gallia County Local SD 2701 Gallipolis City SD 2702

GEAUGA COUNTY 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 Beavercreek City SD 2901

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

Sugarcreek Local SD 2905 Xenia City SD2906

Yellow Springs Ex Vil SD 2907

GUERNSEY COUNTY Cambridge City SD3001 East Guernsey Local SD3002 Rolling Hills Local SD 3003

HAMILTON COUNTY Cincinnati City SD3101 Deer Park Community City SD3102 Finneytown Local SD 3103 Forest Hills Local SD 3104 Indian Hill Ex Vil SD 3106 Lockland City SD 3107 Loveland City SD 3108 Madeira City SD 3109 Mariemont City SD3110 Mount Healthy City SD3111 North College Hill City SD 3112 Northwest Local SD 3113 Norwood City SD 3114 Oak Hills Local SD3115 Princeton City SD 3116 Reading Community City SD3117 Southwest Local SD 3118 St Bernard-Elmwood Place City SD 3119 Sycamore Community City SD 3120 Three Rivers Local SD 3121 Winton Woods City SD3105

Wyoming City SD 3122

HANCOCK COUNTY Arcadia Local SD 3201

Arlington Local SD3202 Cory-Rawson Local SD3203

Findlay City SD 3204 Liberty-Benton Local SD 3205 McComb Local SD 3206

Van Buren Local SD3207 Vanlue Local SD3208

HARDIN COUNTY Ada Ex Vil SD3301 Hardin Northern Local SD 3302 Kenton City SD3303 Ridgemont Local SD 3304

Riverdale Local SD3305 Upper Scioto Valley Local SD 3306

HARRISON COUNTY Conotton Valley Union Local SD 3401 Harrison Hills City SD 3402

HENRY COUNTY Holgate Local SD 3501 Liberty Center Local SD3502

Napoleon Area City SD3503 Patrick Henry Local SD3504

HIGHLAND COUNTY Bright Local SD3601 Fairfield Local SD 3602 Greenfield Ex Vil SD 3603

Hillsboro City SD 3604 Lynchburg-Clay Local SD3605

HOCKING COUNTY Logan-Hocking Local SD3701

HOLMES COUNTY East Holmes Local SD3801 West Holmes Local SD 3802

HURON COUNTY Bellevue City SD 3901 Monroeville Local SD 3902

New London Local SD 3903 Norwalk City SD 3904 South Central Local SD3905 Western Reserve Local SD3906

Willard City SD 3907

JACKSON COUNTY Jackson City SD4001 Oak Hill Union Local SD 4002 Wellston City SD4003

JEFFERSON COUNTY Buckeye Local SD 4101 Edison Local SD 4102 Indian Creek Local SD 4103 Steubenville City SD 4104 Toronto City SD 4105

KNOX COUNTY Centerburg Local SD 4201 Danville Local SD 4202

East Knox Local SD 4203 Fredericktown Local SD4204 Mount Vernon City SD4205 LAKE COUNTY Fairport Harbor Ex Vil SD 4301 Kirtland Local SD4302 Madison Local SD 4303 Mentor Ex Vil SD4304 Painesville City Local SD4305 Painesville Township Local SD 4306 Perry Local SD 4307 Wickliffe City SD 4308 Willoughby-Eastlake City SD 4309

LAWRENCE COUNTY Chesapeake Union Ex Vil SD 4401 Dawson-Bryant Local SD4402 Fairland Local SD4403 Ironton City SD4404 Rock Hill Local SD 4405 South Point Local SD 4406 Symmes Valley Local SD4407

LICKING COUNTY Granville Ex Vil SD 4501 Heath City SD4502 Johnstown-Monroe Local SD 4503 Lakewood Local SD 4504 Licking Heights Local SD 4505

Licking Valley Local SD4506 Newark City SD 4507

North Fork Local SD 4508 Northridge Local SD 4509 Southwest Licking Local SD4510

LOGAN COUNTY Bellefontaine City SD4601 Benjamin Logan Local SD 4602 Indian Lake Local SD4603

Riverside Local SD4604

LORAIN COUNTY Amherst Ex Vil SD4701 Avon Lake City SD 4702 Avon Local SD 4703 Clearview Local SD4704 Columbia Local SD 4705 Elyria City SD4706 Firelands Local SD 4707 Keystone Local SD 4708 Lorain City SD4709 Midview Local SD4710 North Ridgeville City SD 4711

Oberlin City SD 4712 Sheffield-Sheffield Lake City SD4713

Wellington Ex Vil SD4715

LUCAS COUNTY Anthony Wayne Local SD4801 Maumee City SD 4802 Oregon City SD 4803 Ottawa Hills Local SD4804 Springfield Local SD 4805 Sylvania City SD 4806 Toledo City SD 4807 Washington Local SD4808

School district income tax in effect for 1998

MADISON COUNTY Jefferson Local SD 4901

Jonathan Alder Local SD4902 London City SD4903 Madison-Plains Local SD 4904

MAHONING COUNTY Austintown Local SD 5001 Boardman Local SD 5002 Campbell City SD5003 Canfield Local SD 5004 Jackson-Milton Local SD 5005 Lowellville Local SD5006 Poland Local SD 5007 Sebring Local SD5008 South Range Local SD 5009 Springfield Local SD 5010 Struthers City SD5011 West Branch Local SD 5012 Western Reserve Local SD5013 Youngstown City SD5014

MARION COUNTY Elgin Local SD 5101 Marion City SD5102 Pleasant Local SD5103 Ridgedale Local SD5104 River Valley Local SD 5105

MEDINA COUNTY Black River Local SD5201 Brunswick City SD 5202 Buckeye Local SD 5203 Cloverleaf Local SD 5204 Highland Local SD 5205 Medina City SD 5206 Wadsworth City SD5207

MEIGS COUNTY Eastern Local SD 5301 Meigs Local SD 5302 Southern Local SD5303

MERCER COUNTY Celina City SD5401 Coldwater Ex Vil SD5402 Fort Recovery Local SD 5406

Marion Local SD 5403 Parkway Local SD 5405

St Henry Consolidated Local SD 5407

MIAMI COUNTY Bethel Local SD5501

Bradford Ex Vil SD 5502 Covington Ex Vil SD5503 Miami East Local SD 5504

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

Tipp City Ex Vil SD 5508 Troy City SD5509

MONROE COUNTY Switzerland of Ohio Local SD 5601

MONTGOMERY COUNTY Brookville Local SD 5701 Centerville City SD5702 Dayton City SD5703 Huber Heights City SD5715 Jefferson Township Local SD 5704 Kettering City SD 5705 Mad River Local SD5706 Miamisburg City SD5707

New Lebanon Local SD 5708 Northmont City SD5709 Northridge Local SD5710 Oakwood City SD5711 Trotwood-Madison City SD 5712

Valley View Local SD5713 Vandalia-Butler City SD5714 West Carrollton City SD5716

MORGAN COUNTY Morgan Local SD 5801

MORROW COUNTY Cardington-Lincoln Local SD 5901

Highland Local SD 5902 Mount Gilead Ex Vil SD 5903 Northmor Local SD 5904

34

MUSKINGUM COUNTY East Muskingum Local SD6001 Franklin Local SD6002 Maysville Local SD 6003 Tri-Valley Local SD 6004 West Muskingum Local SD 6005 Zanesville City SD6006

NOBLE COUNTY Caldwell Ex Vil SD 6101 Noble Local SD 6102

OTTAWA COUNTY Benton-Carroll-Salem Local SD6201 Danbury Local SD 6202 Genoa Area Local SD6203 Middle Bass Local SD6204 North Bass Local SD 6205 Port Clinton City SD6206 Put-In-Bay Local SD 6207

PAULDING COUNTY Antwerp Local SD 6301 Paulding Ex Vil SD 6302 Wayne Trace Local SD6303

PERRY COUNTY Crooksville Ex Vil SD6401 New Lexington City SD 6402 Northern Local SD6403 Southern Local SD6404

PICKAWAY COUNTY Circleville City SD 6501 Logan Elm Local SD 6502

Teays Valley Local SD6503 Westfall Local SD6504

PIKE COUNTY Eastern Local SD 6601 Scioto Valley Local SD 6602 Waverly City SD6603 Western Local SD6604

PORTAGE COUNTY Aurora City SD 6701 Crestwood Local SD6702 Field Local SD6703 James A Garfield Local SD 6704 Kent City SD6705 Ravenna City SD 6706 Rootstown Local SD6707 Southeast Local SD6708 Streetsboro City SD 6709 Waterloo Local SD 6710 Windham Ex Vil SD6711

PREBLE COUNTY College Corner Local SD 6801

National Trail Local SD 6802 Eaton City SD 6803 Preble Shawnee Local SD 6804

Twin Valley Community Local SD6805 Tri-County North Local SD6806

PUTNAM COUNTY Columbus Grove Local SD6901 Continental Local SD 6902

Jennings Local SD 6903 Kalida Local SD 6904

Leipsic Local SD 6905 Miller City-New Cleveland Local SD 6906 Ottawa-Glandorf Local SD6907

Ottoville Local SD6908 Pandora-Gilboa Local SD6909

RICHLAND COUNTY Clear Fork Valley Local SD 7001 Crestview Local SD7002 Lexington Local SD7003 Lucas Local SD7004 Madison Local SD 7005 Mansfield City SD 7006 Ontario Local SD7009

Plymouth Local SD7007 Shelby City SD 7008

ROSS COUNTY Adena Local SD7101 Chillicothe City SD7102 Huntington Local SD7103 Paint Valley Local SD 7104

Scioto Valley Local SD 7105 Union-Scioto Local SD7106 Zane Trace Local SD 7107

SANDUSKY COUNTY Clyde-Green Springs Ex Vil SD7201

Fremont City SD7202 Gibsonburg Ex Vil SD7203 Lakota Local SD 7204 Woodmore Local SD 7205

SCIOTO COUNTY Bloom-Vernon Local SD7301 Clay Local SD7302 Green Local SD 7303 Minford Local SD7304 New Boston Local SD 7305 Northwest Local SD 7306 Portsmouth City SD7307 Valley Local SD 7308 Washington-Nile Local SD7309 Wheelersburg Local SD7310

SENECA COUNTY Bettsville Local SD7401

Fostoria City SD 7402 Hopewell-Loudon Local SD7403

New Riegel Local SD 7404 Old Fort Local SD 7405 Seneca East Local SD7406 Tiffin City SD 7407

SHELBY COUNTY Anna Local SD 7501

Botkins Local SD7502 Fairlawn Local SD7503 Fort Loramie Local SD7504 Hardin-Houston Local SD 7505

Jackson Center Local SD7506 Russia Local SD 7507

Sidney City SD 7508

STARK COUNTY Alliance City SD7601 Canton City SD7602 Canton Local SD7603 Fairless Local SD7604 Jackson Local SD 7605 Lake Local SD 7606 Louisville City SD 7607 Marlington Local SD 7608

Massillon City SD7609 Minerva Local SD7610 North Canton City SD 7611 Northwest Local SD 7612 Osnaburg Local SD7613 Perry Local SD 7614 Plain Local SD7615 Sandy Valley Local SD 7616 Tuslaw Local SD 7617

SUMMIT COUNTY Akron City SD 7701 Barberton City SD 7702 Copley-Fairlawn City SD 7703 Coventry Local SD 7704 Cuyahoga Falls City SD 7705 Green Local SD 7707 Hudson Local SD7708 Manchester Local SD 7706 Mogadore Local SD7709 Nordonia Hills City SD 7710 Norton City SD 7711 Revere Local SD7712 Springfield Local SD 7713 Stow-Munroe Falls City SD 7714 Tallmadge City SD 7715 Twinsburg City SD 7716 Woodridge Local SD 7717

TRUMBULL COUNTY Bloomfield-Mespo Local SD7801 Bristol Local SD 7802 Brookfield Local SD7803 Champion Local SD 7804 Girard City SD7807 Howland Local SD 7808 Hubbard Ex Vil SD7809 Joseph Badger Local SD7810 LaBrae Local SD 7811 Lakeview Local SD 7812 Liberty Local SD 7813

School district income tax in effect for 1998

Lordstown Local SD7814 Maplewood Local SD 7815 Mathews Local SD 7806 McDonald Local SD 7816 Newton Falls Ex Vil SD 7817 Niles City SD7818 Southington Local SD7819 Warren City SD 7820 Weathersfield Local SD7821

TUSCARAWAS COUNTY Claymont City SD7901 Dover City SD 7902 Garaway Local SD7903 Indian Valley Local SD 7904 Newcomerstown Ex Vil SD 7905 New Philadelphia City SD7906 Strasburg-Franklin Local SD7907 Tuscarawas Valley Local SD 7908

UNION COUNTY Fairbanks Local SD 8001

Marysville Ex Vil SD 8002 North Union Local SD8003

VAN WERT COUNTY Crestview Local SD8101 Lincolnview Local SD8102 Van Wert City SD8104

VINTON COUNTY Vinton County Local SD 8201

WARREN COUNTY Carlisle Local SD8301 Franklin City SD8304 Kings Local SD8303 Lebanon City SD 8305 Little Miami Local SD8306 Mason City SD 8307 Springboro Community City SD 8302 Wayne Local SD8308

WASHINGTON COUNTY Belpre City SD8401 Fort Frye Local SD 8402 Frontier Local SD 8403 Marietta City SD8404 Warren Local SD 8405 Wolf Creek Local SD 8406

WAYNE COUNTY Chippewa Local SD8501 Dalton Local SD 8502 Green Local SD 8503 North Central Local SD8504

Northwestern Local SD 8505 Orrville City SD8506 Rittman Ex Vil SD8507 Southeast Local SD8508 Triway Local SD8509 Wooster City SD8510

WILLIAMS COUNTY Bryan City SD8601

Edgerton Local SD 8602 Edon-Northwest Local SD8603 Millcreek-West Unity Local SD8604 Montpelier Ex Vil SD8605 North Central Local SD8606

Stryker Local SD 8607

WOOD COUNTY Bowling Green City SD8701

Eastwood Local SD 8702 Elmwood Local SD8703

Lake Local SD 8704 North Baltimore Local SD8705 Northwood Local SD8706 Otsego Local SD8707

Perrysburg Ex Vil SD 8708 Rossford Ex Vil SD 8709

WYANDOT COUNTY Carey Ex Vil SD 8801

Mohawk Local SD8802 Upper Sandusky Ex Vil SD8803

35

To Determine the School District of Residence

COUNTY BOARD OF ELECTIONS

Adams 937-544-2633 Allen 419-223-8530 Ashland 419-282-4224 Ashtabula 440-576-6915

Athens 740-592-3201 Auglaize 419-738-9231 Belmont 740-676-1025 Brown 937-378-3008

Butler 513-887-3700 Carroll 330-627-2610 Champaign 937-652-1369 Clark 937-328-2491 2492 2604

Clermont 513-732-7275 Clinton 937-382-3537 Columbiana 330-424-1448 Coshocton 740-622-1117

Crawford 419-562-8721 Cuyahoga 216-443-3200 Darke 937-548-1835 Defiance 419-782-2906 8543

Delaware 740-368-1780 Erie 419-627-7601 Fairfield 740-687-7000 Fayette 740-335-1190

Franklin 614-462-3100 Fulton 419-335-6841 Gallia 740-446-1600 Geauga 440-285-2222 ext 5930

Greene 937-376-7470 Guernsey 740-432-2680 Hamilton 513-632-7031 Hancock 419-422-3245

Hardin 419-674-2211 Harrison 740-942-8866 Henry 419-592-7956 Highland 937-393-9961

Hocking 740-380-8683 Holmes 330-674-5921 Huron 419-668-8238 Jackson 740-286-2905

Jefferson 740-283-8522 Knox 740-397-2188 Lake 440-350-2700 Lawrence 740-532-0444

Call the County Board of Elections

COUNTY

Licking Logan Lorain Lucas

Madison Mahoning Marion Medina

Meigs Mercer Miami Monroe

Montgomery Morgan Morrow Muskingum

Noble Ottawa Paulding Perry

Pickaway Pike Portage Preble

Putnam Richland Ross Sandusky

Scioto Seneca Shelby Stark

Summit Trumbull Tuscarawas Union

Van Wert Vinton Warren Washington

Wayne Williams Wood Wyandot

BOARD OF ELECTIONS

740-349-8683 937-599-7255 440-244-3186 440-322-8228 419-213-4001

740-852-9424 330-783-2474 740-387-9631 330-722-9278

740-992-2697 419-586-2215 937-332-6926 740-472-0929

937-225-5656 740-962-3116 419-946-4026 740-455-7120

740-732-2057 419-734-6880 419-399-8230 740-342-2134

740-474-1100 8077 740-947-4512 2039 330-297-3511 937-456-8117

419-523-3343 419-774-5530 740-775-2350 419-334-6180

740-353-4178 419-447-4424 937-498-7207 330-438-8683

330-643-5200 330-369-4050 330-343-8819 937-642-2836

419-238-4192 740-596-5855 513-695-1358 740-374-6828

330-287-5480 419-636-1854 419-354-9120 419-294-1226

36 70998

n

n

I I I

I I I I

I I I I I I

I I I I I I I I

I I I

I I I I

I I I I

I I I I I

1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 i i 1 1 1

- 111111111111

IT-10 OHIO Information Notice 1998 For the year January 1-December 31 1998 or other taxable year beginning ________________________ 1998 and ending ________________________ 19_____

TY

PE

OR

PR

INT

TY

PE O

R P

RIN

T

Your first name Initial Last name Your social security number Filing Statusmdashcheck only one

n Single Notice

n Joint Notice

If a joint notice spousersquos first name Initial Last name Spousersquos social security number

Home address (number and street) PLACE LABEL HERE Apt No Ohio county

City town or post office state and ZIP code Ohio Public School District Number

s

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 7

I AM NOT REQUIRED TO FILE A 1998 OHIO INCOME TAX RETURN BECAUSE

1 I MOVED OUT OF THE STATE OF OHIO IN 1997 AND HAD NO INCOME IN OHIO DURING 1998

I MOVED TO ______________________________ DATE MOVED ______________________________

2 IN 1998 I WAS A RESIDENT OF ONE OF THE FOLLOWING STATES (CIRCLE STATE) KENTUCKY INDIANA WEST VIRGINIA MICHIGAN OR PENNSYLVANIA AND I 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 WE MAY ASK YOU LATER ON 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 1998

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)

OHIO IT-40P 1998PINCOME TAX PAYMENT VOUCHER Please use UPPER CASE letters to print the first three letters of

Taxpayerrsquos last name Spousersquos last name Your first name Initial Last name

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

(if joint filing)

Your Social Security Number

Spousersquos Number

(if joint filing)

Dollars Cents Return this voucher with check or money order payable to TREASURER OF STATE OF OHIO and mail to AMOUNT OF OHIO DEPrsquoT OF TAXATION PO BOX 182131 COLUMBUS OHIO 43218-2131 PAYMENT

s $

37

HOW TO GET OHIO TAX INFORMATION Do you want information by telephone - FAST FAST (Fast Answers about State Taxes) is an auto-mated phone system where you can get the status of your 1998 refund or get answers to the 23 most fre-quently asked tax questions Recorded tax information will be available 24 hours a day seven days a week

How do I use FAST to get refund information You can check on the status of your 1998 Ohio Income Tax refund by calling toll free 1-800-282-1784 You will be required to provide your social security number and your refund amount We will then tell you if your refund has been processed and when you can expect your refund Refund information will occasionally not be available due to system maintenance Refund pro-cessing takes from six to eight weeks You are limited to one refund information call every three days

Do you want to access us on the Internet Visit the State of Ohio Internet Web Site at wwwstateohustax You can get answers to the 23 most frequently asked tax questions as well as tax forms Publications Information Releases Tax Rules and Statistics

Do you want to visit us in person The addresses for our district offices are found on page 39 of this booklet

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 to a tax question If you write be sure to include your social security number Our address is found on page 39 of this booklet

How do I use FAST to answer a tax question You can listen to answers for the following 23 most frequently asked questions by calling toll free 1-800-282-1780 A pre-recorded message will follow each

Forms Information bull Where can I pick up Ohio income tax forms bull How can I get a copy of my Ohio income tax return bull What should I do if I need a paper copy of my

Telefile return

Filing Requirements bull I moved into Ohio last year How do I file bull How can I get an extension of time to file my Ohio

income tax return bull Where do I send my Ohio income tax return bull I never received a W-2 form What do I do bull What should I do if I need to correct my Telefile

return bull What should I do if the IRS examined and changed

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

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

an Ohio return bull Can my children claim themselves on their Ohio

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

Refund Problems bull I moved since I filed my Ohio return How can I get

my refund bull My spouse passed away but my refund check has

both our names on it What should I do bull Irsquom due a refund Do I still need to file an Ohio

income tax return bull Irsquove either lost my refund check or it was stolen

What should I do

Payment Information bull Why was my Ohio withholding disallowed bull Should I file my Ohio income tax return even though

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

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

income taxes bull Can I pay my taxes with a credit card

Ohio School District Information bull How do I find out what school district I live in bull What do I do if my employer mistakenly withheld

Ohio school district income tax

38

ii11imi111 11111 11 11 111 1

0

TAXPAYER ASSISTANCE

By Internet STATE OF OHIO INTERNET WEBSITE

Tax Forms Instructions wwwstateohustax FAST Tax Questions

By Phone TOLL FREE TELEPHONE NUMBERS

Toll Free 24 Hour Refund Hotline 1-800-282-1784 Toll Free Form Requests 1-800-282-1782 Toll Free Tax Questions 1-800-282-1780

Walk-in Ohio Department of Taxation District Office Locations Walk-in services are available at all office locations Monday through Friday 800 am to 500 pm

AKRON DISTRICT OFFICE CINCINNATI DISTRICT OFFICE CLEVELAND DISTRICT OFFICE 161 South High Street 900 Dalton Avenue at West 8th Street 615 West Superior Avenue Suite 501 Cincinnati Ohio 45203-1171 Fifth Floor Room 570 Akron Ohio 44308-1600 Cleveland Ohio 44113-1891

COLUMBUS DISTRICT OFFICE DAYTON DISTRICT OFFICE LIMA DISTRICT OFFICE 1880 East Dublin-Granville Road Centre City Offices 1303 Bellefontaine Avenue Columbus Ohio 43229-3529 15 East Fourth Street Room 510 Lima Ohio 45804-3199

Dayton Ohio 45402-2162

TOLEDO DISTRICT OFFICE YOUNGSTOWN DISTRICT OFFICE ZANESVILLE DISTRICT OFFICE One Government Center Stambaugh Building 601 Underwood Street Suite 1400 44 Federal Plaza Central 300 Zanesville Ohio 43701-3786 Toledo Ohio 43604-2232 Youngstown Ohio 44503-1651

Written Ohio Department of Taxation Taxpayer Services Mailing address

Ohio Department of Taxation Taxpayer ServiceCentral Registration Division Taxpayer Services Response Section PO Box 182382 Columbus Ohio 43218-2382

For Deaf Hard of Hearing or Speech Impaired who use TTY or TDD only Please contact the Ohio Relay Service at 1-800-750-0750 and give the Communication Assistant the Ohio Department of Taxation telephone number that you wish to contact

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 loca-tions in your area call the Internal Revenue Service at 1-800-829-1040 If you received an Ohio andor Federal income tax pack-age in the mail take them with you when you go for help

The Ohio Department of Taxation is an Equal Opportunity Employer

39

OHIO Department of Taxation Columbus Ohio 43270

  • Untitled
    • 2
Page 28: Individual Income Tax · Individual Income Tax Forms and Instructions This booklet contains 2 copies of Form IT-1040, the standard Ohio income tax form AND Form IT-1040 EZ, the short

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$60000 $62000 $64000 $66000

$60000 $60050 $ 2379 $ 2156 $62000 $62050 $ 2483 $ 2251 $64000 $64050 $ 2587 $ 2345 $66000 $66050 $ 2691 $ 2439 60050 60100 2381 2159 62050 62100 2485 2253 64050 64100 2589 2347 66050 66100 2693 2442 60100 60150 2384 2161 62100 62150 2488 2255 64100 64150 2592 2350 66100 66150 2696 2444 60150 60200 2387 2163 62150 62200 2491 2258 64150 64200 2595 2352 66150 66200 2699 2446 60200 60250 2389 2166 62200 62250 2493 2260 64200 64250 2597 2354 66200 66250 2701 2449 60250 60300 2392 2168 62250 62300 2496 2262 64250 64300 2600 2357 66250 66300 2704 2451 60300 60350 2394 2170 62300 62350 2498 2265 64300 64350 2602 2359 66300 66350 2706 2453 60350 60400 2397 2173 62350 62400 2501 2267 64350 64400 2605 2361 66350 66400 2709 2456 60400 60450 2400 2175 62400 62450 2504 2269 64400 64450 2608 2364 66400 66450 2712 2458 60450 60500 2402 2177 62450 62500 2506 2272 64450 64500 2610 2366 66450 66500 2714 2460 60500 60550 2405 2180 62500 62550 2509 2274 64500 64550 2613 2368 66500 66550 2717 2463 60550 60600 2407 2182 62550 62600 2511 2277 64550 64600 2615 2371 66550 66600 2719 2465 60600 60650 2410 2185 62600 62650 2514 2279 64600 64650 2618 2373 66600 66650 2722 2467 60650 60700 2413 2187 62650 62700 2517 2281 64650 64700 2621 2376 66650 66700 2725 2470 60700 60750 2415 2189 62700 62750 2519 2284 64700 64750 2623 2378 66700 66750 2727 2472 60750 60800 2418 2192 62750 62800 2522 2286 64750 64800 2626 2380 66750 66800 2730 2475 60800 60850 2420 2194 62800 62850 2524 2288 64800 64850 2628 2383 66800 66850 2732 2477 60850 60900 2423 2196 62850 62900 2527 2291 64850 64900 2631 2385 66850 66900 2735 2479 60900 60950 2426 2199 62900 62950 2530 2293 64900 64950 2634 2387 66900 66950 2738 2482 60950 61000 2428 2201 62950 63000 2532 2295 64950 65000 2636 2390 66950 67000 2740 2484

$61000 $63000 $65000 $67000

$61000 $61050 $ 2431 $ 2203 $63000 $63050 $ 2535 $ 2298 $65000 $65050 $ 2639 $ 2392 $67000 $67050 $ 2743 $ 2486 61050 61100 2433 2206 63050 63100 2537 2300 65050 65100 2641 2394 67050 67100 2745 2489 61100 61150 2436 2208 63100 63150 2540 2302 65100 65150 2644 2397 67100 67150 2748 2491 61150 61200 2439 2211 63150 63200 2543 2305 65150 65200 2647 2399 67150 67200 2751 2493 61200 61250 2441 2213 63200 63250 2545 2307 65200 65250 2649 2401 67200 67250 2753 2496 61250 61300 2444 2215 63250 63300 2548 2310 65250 65300 2652 2404 67250 67300 2756 2498 61300 61350 2446 2218 63300 63350 2550 2312 65300 65350 2654 2406 67300 67350 2758 2500 61350 61400 2449 2220 63350 63400 2553 2314 65350 65400 2657 2409 67350 67400 2761 2503 61400 61450 2452 2222 63400 63450 2556 2317 65400 65450 2660 2411 67400 67450 2764 2505 61450 61500 2454 2225 63450 63500 2558 2319 65450 65500 2662 2413 67450 67500 2766 2508 61500 61550 2457 2227 63500 63550 2561 2321 65500 65550 2665 2416 67500 67550 2769 2510 61550 61600 2459 2229 63550 63600 2563 2324 65550 65600 2667 2418 67550 67600 2771 2512 61600 61650 2462 2232 63600 63650 2566 2326 65600 65650 2670 2420 67600 67650 2774 2515 61650 61700 2465 2234 63650 63700 2569 2328 65650 65700 2673 2423 67650 67700 2777 2517 61700 61750 2467 2236 63700 63750 2571 2331 65700 65750 2675 2425 67700 67750 2779 2519 61750 61800 2470 2239 63750 63800 2574 2333 65750 65800 2678 2427 67750 67800 2782 2522 61800 61850 2472 2241 63800 63850 2576 2335 65800 65850 2680 2430 67800 67850 2784 2524 61850 61900 2475 2244 63850 63900 2579 2338 65850 65900 2683 2432 67850 67900 2787 2526 61900 61950 2478 2246 63900 63950 2582 2340 65900 65950 2686 2434 67900 67950 2790 2529 61950 62000 2480 2248 63950 64000 2584 2343 65950 66000 2688 2437 67950 68000 2792 2531

OHIO TAX TABLES FOR 1998 ONLY 28

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$68000 $71000 $74000 $77000

$68000 $68050 $ 2795 $ 2533 $71000 $71050 $ 2951 $ 2675 $74000 $74050 $ 3107 $ 2816 $77000 $77050 $ 3263 $ 2958 68050 68100 2797 2536 71050 71100 2953 2677 74050 74100 3109 2819 77050 77100 3265 2960 68100 68150 2800 2538 71100 71150 2956 2680 74100 74150 3112 2821 77100 77150 3268 2963 68150 68200 2803 2541 71150 71200 2959 2682 74150 74200 3115 2823 77150 77200 3271 2965 68200 68250 2805 2543 71200 71250 2961 2684 74200 74250 3117 2826 77200 77250 3273 2967 68250 68300 2808 2545 71250 71300 2964 2687 74250 74300 3120 2828 77250 77300 3276 2970 68300 68350 2810 2548 71300 71350 2966 2689 74300 74350 3122 2831 77300 77350 3278 2972 68350 68400 2813 2550 71350 71400 2969 2691 74350 74400 3125 2833 77350 77400 3281 2974 68400 68450 2816 2552 71400 71450 2972 2694 74400 74450 3128 2835 77400 77450 3284 2977 68450 68500 2818 2555 71450 71500 2974 2696 74450 74500 3130 2838 77450 77500 3286 2979 68500 68550 2821 2557 71500 71550 2977 2699 74500 74550 3133 2840 77500 77550 3289 2981 68550 68600 2823 2559 71550 71600 2979 2701 74550 74600 3135 2842 77550 77600 3291 2984 68600 68650 2826 2562 71600 71650 2982 2703 74600 74650 3138 2845 77600 77650 3294 2986 68650 68700 2829 2564 71650 71700 2985 2706 74650 74700 3141 2847 77650 77700 3297 2988 68700 68750 2831 2566 71700 71750 2987 2708 74700 74750 3143 2849 77700 77750 3299 2991 68750 68800 2834 2569 71750 71800 2990 2710 74750 74800 3146 2852 77750 77800 3302 2993 68800 68850 2836 2571 71800 71850 2992 2713 74800 74850 3148 2854 77800 77850 3304 2996 68850 68900 2839 2574 71850 71900 2995 2715 74850 74900 3151 2856 77850 77900 3307 2998 68900 68950 2842 2576 71900 71950 2998 2717 74900 74950 3154 2859 77900 77950 3310 3000 68950 69000 2844 2578 71950 72000 3000 2720 74950 75000 3156 2861 77950 78000 3312 3003

$69000 $72000 $75000 $78000

$69000 $69050 $ 2847 $ 2581 $72000 $72050 $ 3003 $ 2722 $75000 $75050 $ 3159 $ 2864 $78000 $78050 $ 3315 $ 3005 69050 69100 2849 2583 72050 72100 3005 2724 75050 75100 3161 2866 78050 78100 3317 3007 69100 69150 2852 2585 72100 72150 3008 2727 75100 75150 3164 2868 78100 78150 3320 3010 69150 69200 2855 2588 72150 72200 3011 2729 75150 75200 3167 2871 78150 78200 3323 3012 69200 69250 2857 2590 72200 72250 3013 2732 75200 75250 3169 2873 78200 78250 3325 3014 69250 69300 2860 2592 72250 72300 3016 2734 75250 75300 3172 2875 78250 78300 3328 3017 69300 69350 2862 2595 72300 72350 3018 2736 75300 75350 3174 2878 78300 78350 3330 3019 69350 69400 2865 2597 72350 72400 3021 2739 75350 75400 3177 2880 78350 78400 3333 3021 69400 69450 2868 2599 72400 72450 3024 2741 75400 75450 3180 2882 78400 78450 3336 3024 69450 69500 2870 2602 72450 72500 3026 2743 75450 75500 3182 2885 78450 78500 3338 3026 69500 69550 2873 2604 72500 72550 3029 2746 75500 75550 3185 2887 78500 78550 3341 3029 69550 69600 2875 2607 72550 72600 3031 2748 75550 75600 3187 2889 78550 78600 3343 3031 69600 69650 2878 2609 72600 72650 3034 2750 75600 75650 3190 2892 78600 78650 3346 3033 69650 69700 2881 2611 72650 72700 3037 2753 75650 75700 3193 2894 78650 78700 3349 3036 69700 69750 2883 2614 72700 72750 3039 2755 75700 75750 3195 2897 78700 78750 3351 3038 69750 69800 2886 2616 72750 72800 3042 2757 75750 75800 3198 2899 78750 78800 3354 3040 69800 69850 2888 2618 72800 72850 3044 2760 75800 75850 3200 2901 78800 78850 3356 3043 69850 69900 2891 2621 72850 72900 3047 2762 75850 75900 3203 2904 78850 78900 3359 3045 69900 69950 2894 2623 72900 72950 3050 2765 75900 75950 3206 2906 78900 78950 3362 3047 69950 70000 2896 2625 72950 73000 3052 2767 75950 76000 3208 2908 78950 79000 3364 3050

$70000 $73000 $76000 $79000

$70000 $70050 $ 2899 $ 2628 $73000 $73050 $ 3055 $ 2769 $76000 $76050 $ 3211 $ 2911 $79000 $79050 $ 3367 $ 3052 70050 70100 2901 2630 73050 73100 3057 2772 76050 76100 3213 2913 79050 79100 3369 3054 70100 70150 2904 2632 73100 73150 3060 2774 76100 76150 3216 2915 79100 79150 3372 3057 70150 70200 2907 2635 73150 73200 3063 2776 76150 76200 3219 2918 79150 79200 3375 3059 70200 70250 2909 2637 73200 73250 3065 2779 76200 76250 3221 2920 79200 79250 3377 3062 70250 70300 2912 2640 73250 73300 3068 2781 76250 76300 3224 2922 79250 79300 3380 3064 70300 70350 2914 2642 73300 73350 3070 2783 76300 76350 3226 2925 79300 79350 3382 3066 70350 70400 2917 2644 73350 73400 3073 2786 76350 76400 3229 2927 79350 79400 3385 3069 70400 70450 2920 2647 73400 73450 3076 2788 76400 76450 3232 2930 79400 79450 3388 3071 70450 70500 2922 2649 73450 73500 3078 2790 76450 76500 3234 2932 79450 79500 3390 3073 70500 70550 2925 2651 73500 73550 3081 2793 76500 76550 3237 2934 79500 79550 3393 3076 70550 70600 2927 2654 73550 73600 3083 2795 76550 76600 3239 2937 79550 79600 3395 3078 70600 70650 2930 2656 73600 73650 3086 2798 76600 76650 3242 2939 79600 79650 3398 3080 70650 70700 2933 2658 73650 73700 3089 2800 76650 76700 3245 2941 79650 79700 3401 3083 70700 70750 2935 2661 73700 73750 3091 2802 76700 76750 3247 2944 79700 79750 3403 3085 70750 70800 2938 2663 73750 73800 3094 2805 76750 76800 3250 2946 79750 79800 3406 3087 70800 70850 2940 2665 73800 73850 3096 2807 76800 76850 3252 2948 79800 79850 3408 3090 70850 70900 2943 2668 73850 73900 3099 2809 76850 76900 3255 2951 79850 79900 3411 3092 70900 70950 2946 2670 73900 73950 3102 2812 76900 76950 3258 2953 79900 79950 3414 3095 70950 71000 2948 2673 73950 74000 3104 2814 76950 77000 3260 2955 79950 80000 3416 3097

OHIO TAX TABLES FOR 1998 ONLY 29

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$80000 $82000 $84000 $86000

$80000 $80050 $ 3419 $ 3099 $82000 $82050 $ 3538 $ 3207 $84000 $84050 $ 3657 $ 3315 $86000 $86050 $ 3776 $ 3423 80050 80100 3422 3102 82050 82100 3541 3210 84050 84100 3660 3318 86050 86100 3779 3425 80100 80150 3425 3105 82100 82150 3544 3213 84100 84150 3663 3320 86100 86150 3782 3428 80150 80200 3428 3108 82150 82200 3547 3215 84150 84200 3666 3323 86150 86200 3785 3431 80200 80250 3431 3110 82200 82250 3550 3218 84200 84250 3669 3326 86200 86250 3788 3434 80250 80300 3434 3113 82250 82300 3553 3221 84250 84300 3672 3328 86250 86300 3791 3436 80300 80350 3437 3116 82300 82350 3556 3223 84300 84350 3675 3331 86300 86350 3793 3439 80350 80400 3440 3118 82350 82400 3559 3226 84350 84400 3678 3334 86350 86400 3796 3442 80400 80450 3443 3121 82400 82450 3562 3229 84400 84450 3681 3337 86400 86450 3799 3444 80450 80500 3446 3124 82450 82500 3565 3231 84450 84500 3684 3339 86450 86500 3802 3447 80500 80550 3449 3126 82500 82550 3568 3234 84500 84550 3687 3342 86500 86550 3805 3450 80550 80600 3452 3129 82550 82600 3571 3237 84550 84600 3689 3345 86550 86600 3808 3452 80600 80650 3455 3132 82600 82650 3574 3240 84600 84650 3692 3347 86600 86650 3811 3455 80650 80700 3458 3134 82650 82700 3577 3242 84650 84700 3695 3350 86650 86700 3814 3458 80700 80750 3461 3137 82700 82750 3580 3245 84700 84750 3698 3353 86700 86750 3817 3460 80750 80800 3464 3140 82750 82800 3583 3248 84750 84800 3701 3355 86750 86800 3820 3463 80800 80850 3467 3143 82800 82850 3585 3250 84800 84850 3704 3358 86800 86850 3823 3466 80850 80900 3470 3145 82850 82900 3588 3253 84850 84900 3707 3361 86850 86900 3826 3469 80900 80950 3473 3148 82900 82950 3591 3256 84900 84950 3710 3363 86900 86950 3829 3471 80950 81000 3476 3151 82950 83000 3594 3258 84950 85000 3713 3366 86950 87000 3832 3474

$81000 $83000 $85000 $87000

$81000 $81050 $ 3479 $ 3153 $83000 $83050 $ 3597 $ 3261 $85000 $85050 $ 3716 $ 3369 $87000 $87050 $ 3835 $ 3477 81050 81100 3481 3156 83050 83100 3600 3264 85050 85100 3719 3372 87050 87100 3838 3479 81100 81150 3484 3159 83100 83150 3603 3266 85100 85150 3722 3374 87100 87150 3841 3482 81150 81200 3487 3161 83150 83200 3606 3269 85150 85200 3725 3377 87150 87200 3844 3485 81200 81250 3490 3164 83200 83250 3609 3272 85200 85250 3728 3380 87200 87250 3847 3487 81250 81300 3493 3167 83250 83300 3612 3275 85250 85300 3731 3382 87250 87300 3850 3490 81300 81350 3496 3169 83300 83350 3615 3277 85300 85350 3734 3385 87300 87350 3853 3493 81350 81400 3499 3172 83350 83400 3618 3280 85350 85400 3737 3388 87350 87400 3856 3495 81400 81450 3502 3175 83400 83450 3621 3283 85400 85450 3740 3390 87400 87450 3859 3498 81450 81500 3505 3178 83450 83500 3624 3285 85450 85500 3743 3393 87450 87500 3862 3501 81500 81550 3508 3180 83500 83550 3627 3288 85500 85550 3746 3396 87500 87550 3865 3504 81550 81600 3511 3183 83550 83600 3630 3291 85550 85600 3749 3398 87550 87600 3868 3506 81600 81650 3514 3186 83600 83650 3633 3293 85600 85650 3752 3401 87600 87650 3871 3509 81650 81700 3517 3188 83650 83700 3636 3296 85650 85700 3755 3404 87650 87700 3874 3512 81700 81750 3520 3191 83700 83750 3639 3299 85700 85750 3758 3407 87700 87750 3877 3514 81750 81800 3523 3194 83750 83800 3642 3301 85750 85800 3761 3409 87750 87800 3880 3517 81800 81850 3526 3196 83800 83850 3645 3304 85800 85850 3764 3412 87800 87850 3883 3520 81850 81900 3529 3199 83850 83900 3648 3307 85850 85900 3767 3415 87850 87900 3886 3522 81900 81950 3532 3202 83900 83950 3651 3310 85900 85950 3770 3417 87900 87950 3889 3525 81950 82000 3535 3205 83950 84000 3654 3312 85950 86000 3773 3420 87950 88000 3892 3528

OHIO TAX TABLES FOR 1998 ONLY 30

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$88000 $91000 $94000 $97000

$88000 $88050 $ 3895 $ 3530 $91000 $91050 $ 4073 $ 3692 $94000 $94050 $ 4251 $ 3854 $97000 $97050 $ 4429 $ 4015 88050 88100 3897 3533 91050 91100 4076 3695 94050 94100 4254 3856 97050 97100 4432 4018 88100 88150 3900 3536 91100 91150 4079 3698 94100 94150 4257 3859 97100 97150 4435 4021 88150 88200 3903 3539 91150 91200 4082 3700 94150 94200 4260 3862 97150 97200 4438 4023 88200 88250 3906 3541 91200 91250 4085 3703 94200 94250 4263 3865 97200 97250 4441 4026 88250 88300 3909 3544 91250 91300 4088 3706 94250 94300 4266 3867 97250 97300 4444 4029 88300 88350 3912 3547 91300 91350 4091 3708 94300 94350 4269 3870 97300 97350 4447 4032 88350 88400 3915 3549 91350 91400 4094 3711 94350 94400 4272 3873 97350 97400 4450 4034 88400 88450 3918 3552 91400 91450 4097 3714 94400 94450 4275 3875 97400 97450 4453 4037 88450 88500 3921 3555 91450 91500 4100 3716 94450 94500 4278 3878 97450 97500 4456 4040 88500 88550 3924 3557 91500 91550 4103 3719 94500 94550 4281 3881 97500 97550 4459 4042 88550 88600 3927 3560 91550 91600 4106 3722 94550 94600 4284 3883 97550 97600 4462 4045 88600 88650 3930 3563 91600 91650 4108 3724 94600 94650 4287 3886 97600 97650 4465 4048 88650 88700 3933 3566 91650 91700 4111 3727 94650 94700 4290 3889 97650 97700 4468 4050 88700 88750 3936 3568 91700 91750 4114 3730 94700 94750 4293 3891 97700 97750 4471 4053 88750 88800 3939 3571 91750 91800 4117 3733 94750 94800 4296 3894 97750 97800 4474 4056 88800 88850 3942 3574 91800 91850 4120 3735 94800 94850 4299 3897 97800 97850 4477 4059 88850 88900 3945 3576 91850 91900 4123 3738 94850 94900 4302 3900 97850 97900 4480 4061 88900 88950 3948 3579 91900 91950 4126 3741 94900 94950 4305 3902 97900 97950 4483 4064 88950 89000 3951 3582 91950 92000 4129 3743 94950 95000 4308 3905 97950 98000 4486 4067

$89000 $92000 $95000 $98000

$89000 $89050 $ 3954 $ 3584 $92000 $92050 $ 4132 $ 3746 $95000 $95050 $ 4311 $ 3908 $98000 $98050 $ 4489 $ 4069 89050 89100 3957 3587 92050 92100 4135 3749 95050 95100 4314 3910 98050 98100 4492 4072 89100 89150 3960 3590 92100 92150 4138 3751 95100 95150 4316 3913 98100 98150 4495 4075 89150 89200 3963 3592 92150 92200 4141 3754 95150 95200 4319 3916 98150 98200 4498 4077 89200 89250 3966 3595 92200 92250 4144 3757 95200 95250 4322 3918 98200 98250 4501 4080 89250 89300 3969 3598 92250 92300 4147 3759 95250 95300 4325 3921 98250 98300 4504 4083 89300 89350 3972 3601 92300 92350 4150 3762 95300 95350 4328 3924 98300 98350 4507 4085 89350 89400 3975 3603 92350 92400 4153 3765 95350 95400 4331 3927 98350 98400 4510 4088 89400 89450 3978 3606 92400 92450 4156 3768 95400 95450 4334 3929 98400 98450 4513 4091 89450 89500 3981 3609 92450 92500 4159 3770 95450 95500 4337 3932 98450 98500 4516 4094 89500 89550 3984 3611 92500 92550 4162 3773 95500 95550 4340 3935 98500 98550 4519 4096 89550 89600 3987 3614 92550 92600 4165 3776 95550 95600 4343 3937 98550 98600 4522 4099 89600 89650 3990 3617 92600 92650 4168 3778 95600 95650 4346 3940 98600 98650 4524 4102 89650 89700 3993 3619 92650 92700 4171 3781 95650 95700 4349 3943 98650 98700 4527 4104 89700 89750 3996 3622 92700 92750 4174 3784 95700 95750 4352 3945 98700 98750 4530 4107 89750 89800 3999 3625 92750 92800 4177 3786 95750 95800 4355 3948 98750 98800 4533 4110 89800 89850 4001 3627 92800 92850 4180 3789 95800 95850 4358 3951 98800 98850 4536 4112 89850 89900 4004 3630 92850 92900 4183 3792 95850 95900 4361 3953 98850 98900 4539 4115 89900 89950 4007 3633 92900 92950 4186 3794 95900 95950 4364 3956 98900 98950 4542 4118 89950 90000 4010 3636 92950 93000 4189 3797 95950 96000 4367 3959 98950 99000 4545 4120

$90000 $93000 $96000 $99000

$90000 $90050 $ 4013 $ 3638 $93000 $93050 $ 4192 $ 3800 $96000 $96050 $ 4370 $ 3962 $99000 $99050 $ 4548 $ 4123 90050 90100 4016 3641 93050 93100 4195 3803 96050 96100 4373 3964 99050 99100 4551 4126 90100 90150 4019 3644 93100 93150 4198 3805 96100 96150 4376 3967 99100 99150 4554 4129 90150 90200 4022 3646 93150 93200 4201 3808 96150 96200 4379 3970 99150 99200 4557 4131 90200 90250 4025 3649 93200 93250 4204 3811 96200 96250 4382 3972 99200 99250 4560 4134 90250 90300 4028 3652 93250 93300 4207 3813 96250 96300 4385 3975 99250 99300 4563 4137 90300 90350 4031 3654 93300 93350 4210 3816 96300 96350 4388 3978 99300 99350 4566 4139 90350 90400 4034 3657 93350 93400 4212 3819 96350 96400 4391 3980 99350 99400 4569 4142 90400 90450 4037 3660 93400 93450 4215 3821 96400 96450 4394 3983 99400 99450 4572 4145 90450 90500 4040 3662 93450 93500 4218 3824 96450 96500 4397 3986 99450 99500 4575 4147 90500 90550 4043 3665 93500 93550 4221 3827 96500 96550 4400 3988 99500 99550 4578 4150 90550 90600 4046 3668 93550 93600 4224 3830 96550 96600 4403 3991 99550 99600 4581 4153 90600 90650 4049 3671 93600 93650 4227 3832 96600 96650 4406 3994 99600 99650 4584 4155 90650 90700 4052 3673 93650 93700 4230 3835 96650 96700 4409 3997 99650 99700 4587 4158 90700 90750 4055 3676 93700 93750 4233 3838 96700 96750 4412 3999 99700 99750 4590 4161 90750 90800 4058 3679 93750 93800 4236 3840 96750 96800 4415 4002 99750 99800 4593 4164 90800 90850 4061 3681 93800 93850 4239 3843 96800 96850 4418 4005 99800 99850 4596 4166 90850 90900 4064 3684 93850 93900 4242 3846 96850 96900 4420 4007 99850 99900 4599 4169 90900 90950 4067 3687 93900 93950 4245 3848 96900 96950 4423 4010 99900 99950 4602 4172 90950 91000 4070 3689 93950 94000 4248 3851 96950 97000 4426 4013 99950 100000 4605 4174

OHIO TAX TABLES FOR 1998 ONLY 31

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that surplus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax and tax rate before and after reduction The crossed-out part of the table shows the tax and tax rate before reduction The amount shown in the shaded area is the tax and tax rate after reduction

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

1998 IT-1040EZ AND IT-1040 TAX TABLE NO 2

Taxpayers with Ohio taxable income of $100000 or more must use this table

Ohio taxable income (line 5 of Form IT-1040EZ or line 5 of Form IT-1040)

$0mdash 5000 $5000mdash 10000

$10000mdash 15000 $15000mdash 20000 $20000mdash 40000 $40000mdash 80000 $80000mdash 100000

$100000mdash 200000 over 200000

Ohio tax rate before reduction DO NOT USE

743 of Ohio taxable income

$ 3715 plus 1486 of excess over $ 5000

$ 11145 plus 2972 of excess over $ 10000

$ 26065 plus 3715 of excess over $ 15000

$ 44580 plus 4457 of excess over $ 20000

$ 133720 plus 5201 of excess over $ 40000

$ 341760 plus 5943 of excess over $ 80000

$ 460620 plus 69 of excess over $ 100000

$ 1150620 plus 75 of excess over $ 200000

1998 Ohio tax rate after reduction

673 of Ohio taxable income

$ 3365 plus 1347 of excess over $ 5000

$ 10100 plus 2694 of excess over $ 10000

$ 23570 plus 3368 of excess over $ 15000

$ 40410 plus 4040 of excess over $ 20000

$ 121210 plus 4715 of excess over $ 40000

$ 309810 plus 5388 of excess over $ 80000

$ 417570 plus 6255 of excess over $ 100000

$ 1043070 plus 6799 of excess over $ 200000

32

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 1998 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 your county board ofnumbers elections

ADAMS COUNTY Adams CountyOhio Valley Local SD 0101

ALLEN COUNTY 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 Ashland City SD 0301 Hillsdale Local SD 0302

Loudonville-Perrysville Ex Vil SD 0303 Mapleton Local SD 0304

ASHTABULA COUNTY 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 Alexander Local SD 0501 Athens City SD 0502 Federal Hocking Local SD 0503 Nelsonville-York City SD 0504 Trimble Local SD 0505

AUGLAIZE COUNTY 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 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 Eastern Local SD 0801 Fayetteville-Perry Local SD 0802 Georgetown Ex Vil SD 0803 Ripley Union Lewis Huntington Local SD 0804 Western Brown Local SD 0805

BUTLER COUNTY Edgewood City SD 0901 Fairfield City SD 0902 Hamilton City SD 0903 Lakota Local SD 0904

Madison Local SD 0905 MiddletownMonroe City SD 0906

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

CARROLL COUNTY Brown Local SD 1001 Carrollton Ex Vil SD 1002

CHAMPAIGN COUNTY 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 Mad River-Green Local SD 1201 Northeastern Local SD 1203 Northwestern Local SD 1204

Southeastern Local SD 1205 Springfield City SD 1206 Clark-Shawnee Local SD 1207 Tecumseh Local SD 1202

CLERMONT COUNTY 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 Blanchester Local SD 1401 Clinton-Massie Local SD 1402 East Clinton Local SD 1403 Wilmington City SD 1404

COLUMBIANA COUNTY 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 Coshocton City SD 1601 Ridgewood Local SD 1602 River View Local SD 1603

CRAWFORD COUNTY 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 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 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 Ayersville Local SD 2001

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

Northeastern Local SD 2005

DELAWARE COUNTY Big Walnut Local SD 2101 Buckeye Valley Local SD 2102

Delaware City SD 2103 Olentangy Local SD 2104

ERIE COUNTY 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 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 Miami Trace Local SD 2401 Washington Court House City SD 2402

FRANKLIN COUNTY 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 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

School district income tax in effect for 1998

33

GALLIA COUNTY Gallia County Local SD 2701 Gallipolis City SD 2702

GEAUGA COUNTY 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 Beavercreek City SD 2901

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

Sugarcreek Local SD 2905 Xenia City SD2906

Yellow Springs Ex Vil SD 2907

GUERNSEY COUNTY Cambridge City SD3001 East Guernsey Local SD3002 Rolling Hills Local SD 3003

HAMILTON COUNTY Cincinnati City SD3101 Deer Park Community City SD3102 Finneytown Local SD 3103 Forest Hills Local SD 3104 Indian Hill Ex Vil SD 3106 Lockland City SD 3107 Loveland City SD 3108 Madeira City SD 3109 Mariemont City SD3110 Mount Healthy City SD3111 North College Hill City SD 3112 Northwest Local SD 3113 Norwood City SD 3114 Oak Hills Local SD3115 Princeton City SD 3116 Reading Community City SD3117 Southwest Local SD 3118 St Bernard-Elmwood Place City SD 3119 Sycamore Community City SD 3120 Three Rivers Local SD 3121 Winton Woods City SD3105

Wyoming City SD 3122

HANCOCK COUNTY Arcadia Local SD 3201

Arlington Local SD3202 Cory-Rawson Local SD3203

Findlay City SD 3204 Liberty-Benton Local SD 3205 McComb Local SD 3206

Van Buren Local SD3207 Vanlue Local SD3208

HARDIN COUNTY Ada Ex Vil SD3301 Hardin Northern Local SD 3302 Kenton City SD3303 Ridgemont Local SD 3304

Riverdale Local SD3305 Upper Scioto Valley Local SD 3306

HARRISON COUNTY Conotton Valley Union Local SD 3401 Harrison Hills City SD 3402

HENRY COUNTY Holgate Local SD 3501 Liberty Center Local SD3502

Napoleon Area City SD3503 Patrick Henry Local SD3504

HIGHLAND COUNTY Bright Local SD3601 Fairfield Local SD 3602 Greenfield Ex Vil SD 3603

Hillsboro City SD 3604 Lynchburg-Clay Local SD3605

HOCKING COUNTY Logan-Hocking Local SD3701

HOLMES COUNTY East Holmes Local SD3801 West Holmes Local SD 3802

HURON COUNTY Bellevue City SD 3901 Monroeville Local SD 3902

New London Local SD 3903 Norwalk City SD 3904 South Central Local SD3905 Western Reserve Local SD3906

Willard City SD 3907

JACKSON COUNTY Jackson City SD4001 Oak Hill Union Local SD 4002 Wellston City SD4003

JEFFERSON COUNTY Buckeye Local SD 4101 Edison Local SD 4102 Indian Creek Local SD 4103 Steubenville City SD 4104 Toronto City SD 4105

KNOX COUNTY Centerburg Local SD 4201 Danville Local SD 4202

East Knox Local SD 4203 Fredericktown Local SD4204 Mount Vernon City SD4205 LAKE COUNTY Fairport Harbor Ex Vil SD 4301 Kirtland Local SD4302 Madison Local SD 4303 Mentor Ex Vil SD4304 Painesville City Local SD4305 Painesville Township Local SD 4306 Perry Local SD 4307 Wickliffe City SD 4308 Willoughby-Eastlake City SD 4309

LAWRENCE COUNTY Chesapeake Union Ex Vil SD 4401 Dawson-Bryant Local SD4402 Fairland Local SD4403 Ironton City SD4404 Rock Hill Local SD 4405 South Point Local SD 4406 Symmes Valley Local SD4407

LICKING COUNTY Granville Ex Vil SD 4501 Heath City SD4502 Johnstown-Monroe Local SD 4503 Lakewood Local SD 4504 Licking Heights Local SD 4505

Licking Valley Local SD4506 Newark City SD 4507

North Fork Local SD 4508 Northridge Local SD 4509 Southwest Licking Local SD4510

LOGAN COUNTY Bellefontaine City SD4601 Benjamin Logan Local SD 4602 Indian Lake Local SD4603

Riverside Local SD4604

LORAIN COUNTY Amherst Ex Vil SD4701 Avon Lake City SD 4702 Avon Local SD 4703 Clearview Local SD4704 Columbia Local SD 4705 Elyria City SD4706 Firelands Local SD 4707 Keystone Local SD 4708 Lorain City SD4709 Midview Local SD4710 North Ridgeville City SD 4711

Oberlin City SD 4712 Sheffield-Sheffield Lake City SD4713

Wellington Ex Vil SD4715

LUCAS COUNTY Anthony Wayne Local SD4801 Maumee City SD 4802 Oregon City SD 4803 Ottawa Hills Local SD4804 Springfield Local SD 4805 Sylvania City SD 4806 Toledo City SD 4807 Washington Local SD4808

School district income tax in effect for 1998

MADISON COUNTY Jefferson Local SD 4901

Jonathan Alder Local SD4902 London City SD4903 Madison-Plains Local SD 4904

MAHONING COUNTY Austintown Local SD 5001 Boardman Local SD 5002 Campbell City SD5003 Canfield Local SD 5004 Jackson-Milton Local SD 5005 Lowellville Local SD5006 Poland Local SD 5007 Sebring Local SD5008 South Range Local SD 5009 Springfield Local SD 5010 Struthers City SD5011 West Branch Local SD 5012 Western Reserve Local SD5013 Youngstown City SD5014

MARION COUNTY Elgin Local SD 5101 Marion City SD5102 Pleasant Local SD5103 Ridgedale Local SD5104 River Valley Local SD 5105

MEDINA COUNTY Black River Local SD5201 Brunswick City SD 5202 Buckeye Local SD 5203 Cloverleaf Local SD 5204 Highland Local SD 5205 Medina City SD 5206 Wadsworth City SD5207

MEIGS COUNTY Eastern Local SD 5301 Meigs Local SD 5302 Southern Local SD5303

MERCER COUNTY Celina City SD5401 Coldwater Ex Vil SD5402 Fort Recovery Local SD 5406

Marion Local SD 5403 Parkway Local SD 5405

St Henry Consolidated Local SD 5407

MIAMI COUNTY Bethel Local SD5501

Bradford Ex Vil SD 5502 Covington Ex Vil SD5503 Miami East Local SD 5504

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

Tipp City Ex Vil SD 5508 Troy City SD5509

MONROE COUNTY Switzerland of Ohio Local SD 5601

MONTGOMERY COUNTY Brookville Local SD 5701 Centerville City SD5702 Dayton City SD5703 Huber Heights City SD5715 Jefferson Township Local SD 5704 Kettering City SD 5705 Mad River Local SD5706 Miamisburg City SD5707

New Lebanon Local SD 5708 Northmont City SD5709 Northridge Local SD5710 Oakwood City SD5711 Trotwood-Madison City SD 5712

Valley View Local SD5713 Vandalia-Butler City SD5714 West Carrollton City SD5716

MORGAN COUNTY Morgan Local SD 5801

MORROW COUNTY Cardington-Lincoln Local SD 5901

Highland Local SD 5902 Mount Gilead Ex Vil SD 5903 Northmor Local SD 5904

34

MUSKINGUM COUNTY East Muskingum Local SD6001 Franklin Local SD6002 Maysville Local SD 6003 Tri-Valley Local SD 6004 West Muskingum Local SD 6005 Zanesville City SD6006

NOBLE COUNTY Caldwell Ex Vil SD 6101 Noble Local SD 6102

OTTAWA COUNTY Benton-Carroll-Salem Local SD6201 Danbury Local SD 6202 Genoa Area Local SD6203 Middle Bass Local SD6204 North Bass Local SD 6205 Port Clinton City SD6206 Put-In-Bay Local SD 6207

PAULDING COUNTY Antwerp Local SD 6301 Paulding Ex Vil SD 6302 Wayne Trace Local SD6303

PERRY COUNTY Crooksville Ex Vil SD6401 New Lexington City SD 6402 Northern Local SD6403 Southern Local SD6404

PICKAWAY COUNTY Circleville City SD 6501 Logan Elm Local SD 6502

Teays Valley Local SD6503 Westfall Local SD6504

PIKE COUNTY Eastern Local SD 6601 Scioto Valley Local SD 6602 Waverly City SD6603 Western Local SD6604

PORTAGE COUNTY Aurora City SD 6701 Crestwood Local SD6702 Field Local SD6703 James A Garfield Local SD 6704 Kent City SD6705 Ravenna City SD 6706 Rootstown Local SD6707 Southeast Local SD6708 Streetsboro City SD 6709 Waterloo Local SD 6710 Windham Ex Vil SD6711

PREBLE COUNTY College Corner Local SD 6801

National Trail Local SD 6802 Eaton City SD 6803 Preble Shawnee Local SD 6804

Twin Valley Community Local SD6805 Tri-County North Local SD6806

PUTNAM COUNTY Columbus Grove Local SD6901 Continental Local SD 6902

Jennings Local SD 6903 Kalida Local SD 6904

Leipsic Local SD 6905 Miller City-New Cleveland Local SD 6906 Ottawa-Glandorf Local SD6907

Ottoville Local SD6908 Pandora-Gilboa Local SD6909

RICHLAND COUNTY Clear Fork Valley Local SD 7001 Crestview Local SD7002 Lexington Local SD7003 Lucas Local SD7004 Madison Local SD 7005 Mansfield City SD 7006 Ontario Local SD7009

Plymouth Local SD7007 Shelby City SD 7008

ROSS COUNTY Adena Local SD7101 Chillicothe City SD7102 Huntington Local SD7103 Paint Valley Local SD 7104

Scioto Valley Local SD 7105 Union-Scioto Local SD7106 Zane Trace Local SD 7107

SANDUSKY COUNTY Clyde-Green Springs Ex Vil SD7201

Fremont City SD7202 Gibsonburg Ex Vil SD7203 Lakota Local SD 7204 Woodmore Local SD 7205

SCIOTO COUNTY Bloom-Vernon Local SD7301 Clay Local SD7302 Green Local SD 7303 Minford Local SD7304 New Boston Local SD 7305 Northwest Local SD 7306 Portsmouth City SD7307 Valley Local SD 7308 Washington-Nile Local SD7309 Wheelersburg Local SD7310

SENECA COUNTY Bettsville Local SD7401

Fostoria City SD 7402 Hopewell-Loudon Local SD7403

New Riegel Local SD 7404 Old Fort Local SD 7405 Seneca East Local SD7406 Tiffin City SD 7407

SHELBY COUNTY Anna Local SD 7501

Botkins Local SD7502 Fairlawn Local SD7503 Fort Loramie Local SD7504 Hardin-Houston Local SD 7505

Jackson Center Local SD7506 Russia Local SD 7507

Sidney City SD 7508

STARK COUNTY Alliance City SD7601 Canton City SD7602 Canton Local SD7603 Fairless Local SD7604 Jackson Local SD 7605 Lake Local SD 7606 Louisville City SD 7607 Marlington Local SD 7608

Massillon City SD7609 Minerva Local SD7610 North Canton City SD 7611 Northwest Local SD 7612 Osnaburg Local SD7613 Perry Local SD 7614 Plain Local SD7615 Sandy Valley Local SD 7616 Tuslaw Local SD 7617

SUMMIT COUNTY Akron City SD 7701 Barberton City SD 7702 Copley-Fairlawn City SD 7703 Coventry Local SD 7704 Cuyahoga Falls City SD 7705 Green Local SD 7707 Hudson Local SD7708 Manchester Local SD 7706 Mogadore Local SD7709 Nordonia Hills City SD 7710 Norton City SD 7711 Revere Local SD7712 Springfield Local SD 7713 Stow-Munroe Falls City SD 7714 Tallmadge City SD 7715 Twinsburg City SD 7716 Woodridge Local SD 7717

TRUMBULL COUNTY Bloomfield-Mespo Local SD7801 Bristol Local SD 7802 Brookfield Local SD7803 Champion Local SD 7804 Girard City SD7807 Howland Local SD 7808 Hubbard Ex Vil SD7809 Joseph Badger Local SD7810 LaBrae Local SD 7811 Lakeview Local SD 7812 Liberty Local SD 7813

School district income tax in effect for 1998

Lordstown Local SD7814 Maplewood Local SD 7815 Mathews Local SD 7806 McDonald Local SD 7816 Newton Falls Ex Vil SD 7817 Niles City SD7818 Southington Local SD7819 Warren City SD 7820 Weathersfield Local SD7821

TUSCARAWAS COUNTY Claymont City SD7901 Dover City SD 7902 Garaway Local SD7903 Indian Valley Local SD 7904 Newcomerstown Ex Vil SD 7905 New Philadelphia City SD7906 Strasburg-Franklin Local SD7907 Tuscarawas Valley Local SD 7908

UNION COUNTY Fairbanks Local SD 8001

Marysville Ex Vil SD 8002 North Union Local SD8003

VAN WERT COUNTY Crestview Local SD8101 Lincolnview Local SD8102 Van Wert City SD8104

VINTON COUNTY Vinton County Local SD 8201

WARREN COUNTY Carlisle Local SD8301 Franklin City SD8304 Kings Local SD8303 Lebanon City SD 8305 Little Miami Local SD8306 Mason City SD 8307 Springboro Community City SD 8302 Wayne Local SD8308

WASHINGTON COUNTY Belpre City SD8401 Fort Frye Local SD 8402 Frontier Local SD 8403 Marietta City SD8404 Warren Local SD 8405 Wolf Creek Local SD 8406

WAYNE COUNTY Chippewa Local SD8501 Dalton Local SD 8502 Green Local SD 8503 North Central Local SD8504

Northwestern Local SD 8505 Orrville City SD8506 Rittman Ex Vil SD8507 Southeast Local SD8508 Triway Local SD8509 Wooster City SD8510

WILLIAMS COUNTY Bryan City SD8601

Edgerton Local SD 8602 Edon-Northwest Local SD8603 Millcreek-West Unity Local SD8604 Montpelier Ex Vil SD8605 North Central Local SD8606

Stryker Local SD 8607

WOOD COUNTY Bowling Green City SD8701

Eastwood Local SD 8702 Elmwood Local SD8703

Lake Local SD 8704 North Baltimore Local SD8705 Northwood Local SD8706 Otsego Local SD8707

Perrysburg Ex Vil SD 8708 Rossford Ex Vil SD 8709

WYANDOT COUNTY Carey Ex Vil SD 8801

Mohawk Local SD8802 Upper Sandusky Ex Vil SD8803

35

To Determine the School District of Residence

COUNTY BOARD OF ELECTIONS

Adams 937-544-2633 Allen 419-223-8530 Ashland 419-282-4224 Ashtabula 440-576-6915

Athens 740-592-3201 Auglaize 419-738-9231 Belmont 740-676-1025 Brown 937-378-3008

Butler 513-887-3700 Carroll 330-627-2610 Champaign 937-652-1369 Clark 937-328-2491 2492 2604

Clermont 513-732-7275 Clinton 937-382-3537 Columbiana 330-424-1448 Coshocton 740-622-1117

Crawford 419-562-8721 Cuyahoga 216-443-3200 Darke 937-548-1835 Defiance 419-782-2906 8543

Delaware 740-368-1780 Erie 419-627-7601 Fairfield 740-687-7000 Fayette 740-335-1190

Franklin 614-462-3100 Fulton 419-335-6841 Gallia 740-446-1600 Geauga 440-285-2222 ext 5930

Greene 937-376-7470 Guernsey 740-432-2680 Hamilton 513-632-7031 Hancock 419-422-3245

Hardin 419-674-2211 Harrison 740-942-8866 Henry 419-592-7956 Highland 937-393-9961

Hocking 740-380-8683 Holmes 330-674-5921 Huron 419-668-8238 Jackson 740-286-2905

Jefferson 740-283-8522 Knox 740-397-2188 Lake 440-350-2700 Lawrence 740-532-0444

Call the County Board of Elections

COUNTY

Licking Logan Lorain Lucas

Madison Mahoning Marion Medina

Meigs Mercer Miami Monroe

Montgomery Morgan Morrow Muskingum

Noble Ottawa Paulding Perry

Pickaway Pike Portage Preble

Putnam Richland Ross Sandusky

Scioto Seneca Shelby Stark

Summit Trumbull Tuscarawas Union

Van Wert Vinton Warren Washington

Wayne Williams Wood Wyandot

BOARD OF ELECTIONS

740-349-8683 937-599-7255 440-244-3186 440-322-8228 419-213-4001

740-852-9424 330-783-2474 740-387-9631 330-722-9278

740-992-2697 419-586-2215 937-332-6926 740-472-0929

937-225-5656 740-962-3116 419-946-4026 740-455-7120

740-732-2057 419-734-6880 419-399-8230 740-342-2134

740-474-1100 8077 740-947-4512 2039 330-297-3511 937-456-8117

419-523-3343 419-774-5530 740-775-2350 419-334-6180

740-353-4178 419-447-4424 937-498-7207 330-438-8683

330-643-5200 330-369-4050 330-343-8819 937-642-2836

419-238-4192 740-596-5855 513-695-1358 740-374-6828

330-287-5480 419-636-1854 419-354-9120 419-294-1226

36 70998

n

n

I I I

I I I I

I I I I I I

I I I I I I I I

I I I

I I I I

I I I I

I I I I I

1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 i i 1 1 1

- 111111111111

IT-10 OHIO Information Notice 1998 For the year January 1-December 31 1998 or other taxable year beginning ________________________ 1998 and ending ________________________ 19_____

TY

PE

OR

PR

INT

TY

PE O

R P

RIN

T

Your first name Initial Last name Your social security number Filing Statusmdashcheck only one

n Single Notice

n Joint Notice

If a joint notice spousersquos first name Initial Last name Spousersquos social security number

Home address (number and street) PLACE LABEL HERE Apt No Ohio county

City town or post office state and ZIP code Ohio Public School District Number

s

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 7

I AM NOT REQUIRED TO FILE A 1998 OHIO INCOME TAX RETURN BECAUSE

1 I MOVED OUT OF THE STATE OF OHIO IN 1997 AND HAD NO INCOME IN OHIO DURING 1998

I MOVED TO ______________________________ DATE MOVED ______________________________

2 IN 1998 I WAS A RESIDENT OF ONE OF THE FOLLOWING STATES (CIRCLE STATE) KENTUCKY INDIANA WEST VIRGINIA MICHIGAN OR PENNSYLVANIA AND I 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 WE MAY ASK YOU LATER ON 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 1998

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)

OHIO IT-40P 1998PINCOME TAX PAYMENT VOUCHER Please use UPPER CASE letters to print the first three letters of

Taxpayerrsquos last name Spousersquos last name Your first name Initial Last name

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

(if joint filing)

Your Social Security Number

Spousersquos Number

(if joint filing)

Dollars Cents Return this voucher with check or money order payable to TREASURER OF STATE OF OHIO and mail to AMOUNT OF OHIO DEPrsquoT OF TAXATION PO BOX 182131 COLUMBUS OHIO 43218-2131 PAYMENT

s $

37

HOW TO GET OHIO TAX INFORMATION Do you want information by telephone - FAST FAST (Fast Answers about State Taxes) is an auto-mated phone system where you can get the status of your 1998 refund or get answers to the 23 most fre-quently asked tax questions Recorded tax information will be available 24 hours a day seven days a week

How do I use FAST to get refund information You can check on the status of your 1998 Ohio Income Tax refund by calling toll free 1-800-282-1784 You will be required to provide your social security number and your refund amount We will then tell you if your refund has been processed and when you can expect your refund Refund information will occasionally not be available due to system maintenance Refund pro-cessing takes from six to eight weeks You are limited to one refund information call every three days

Do you want to access us on the Internet Visit the State of Ohio Internet Web Site at wwwstateohustax You can get answers to the 23 most frequently asked tax questions as well as tax forms Publications Information Releases Tax Rules and Statistics

Do you want to visit us in person The addresses for our district offices are found on page 39 of this booklet

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 to a tax question If you write be sure to include your social security number Our address is found on page 39 of this booklet

How do I use FAST to answer a tax question You can listen to answers for the following 23 most frequently asked questions by calling toll free 1-800-282-1780 A pre-recorded message will follow each

Forms Information bull Where can I pick up Ohio income tax forms bull How can I get a copy of my Ohio income tax return bull What should I do if I need a paper copy of my

Telefile return

Filing Requirements bull I moved into Ohio last year How do I file bull How can I get an extension of time to file my Ohio

income tax return bull Where do I send my Ohio income tax return bull I never received a W-2 form What do I do bull What should I do if I need to correct my Telefile

return bull What should I do if the IRS examined and changed

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

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

an Ohio return bull Can my children claim themselves on their Ohio

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

Refund Problems bull I moved since I filed my Ohio return How can I get

my refund bull My spouse passed away but my refund check has

both our names on it What should I do bull Irsquom due a refund Do I still need to file an Ohio

income tax return bull Irsquove either lost my refund check or it was stolen

What should I do

Payment Information bull Why was my Ohio withholding disallowed bull Should I file my Ohio income tax return even though

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

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

income taxes bull Can I pay my taxes with a credit card

Ohio School District Information bull How do I find out what school district I live in bull What do I do if my employer mistakenly withheld

Ohio school district income tax

38

ii11imi111 11111 11 11 111 1

0

TAXPAYER ASSISTANCE

By Internet STATE OF OHIO INTERNET WEBSITE

Tax Forms Instructions wwwstateohustax FAST Tax Questions

By Phone TOLL FREE TELEPHONE NUMBERS

Toll Free 24 Hour Refund Hotline 1-800-282-1784 Toll Free Form Requests 1-800-282-1782 Toll Free Tax Questions 1-800-282-1780

Walk-in Ohio Department of Taxation District Office Locations Walk-in services are available at all office locations Monday through Friday 800 am to 500 pm

AKRON DISTRICT OFFICE CINCINNATI DISTRICT OFFICE CLEVELAND DISTRICT OFFICE 161 South High Street 900 Dalton Avenue at West 8th Street 615 West Superior Avenue Suite 501 Cincinnati Ohio 45203-1171 Fifth Floor Room 570 Akron Ohio 44308-1600 Cleveland Ohio 44113-1891

COLUMBUS DISTRICT OFFICE DAYTON DISTRICT OFFICE LIMA DISTRICT OFFICE 1880 East Dublin-Granville Road Centre City Offices 1303 Bellefontaine Avenue Columbus Ohio 43229-3529 15 East Fourth Street Room 510 Lima Ohio 45804-3199

Dayton Ohio 45402-2162

TOLEDO DISTRICT OFFICE YOUNGSTOWN DISTRICT OFFICE ZANESVILLE DISTRICT OFFICE One Government Center Stambaugh Building 601 Underwood Street Suite 1400 44 Federal Plaza Central 300 Zanesville Ohio 43701-3786 Toledo Ohio 43604-2232 Youngstown Ohio 44503-1651

Written Ohio Department of Taxation Taxpayer Services Mailing address

Ohio Department of Taxation Taxpayer ServiceCentral Registration Division Taxpayer Services Response Section PO Box 182382 Columbus Ohio 43218-2382

For Deaf Hard of Hearing or Speech Impaired who use TTY or TDD only Please contact the Ohio Relay Service at 1-800-750-0750 and give the Communication Assistant the Ohio Department of Taxation telephone number that you wish to contact

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 loca-tions in your area call the Internal Revenue Service at 1-800-829-1040 If you received an Ohio andor Federal income tax pack-age in the mail take them with you when you go for help

The Ohio Department of Taxation is an Equal Opportunity Employer

39

OHIO Department of Taxation Columbus Ohio 43270

  • Untitled
    • 2
Page 29: Individual Income Tax · Individual Income Tax Forms and Instructions This booklet contains 2 copies of Form IT-1040, the standard Ohio income tax form AND Form IT-1040 EZ, the short

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$68000 $71000 $74000 $77000

$68000 $68050 $ 2795 $ 2533 $71000 $71050 $ 2951 $ 2675 $74000 $74050 $ 3107 $ 2816 $77000 $77050 $ 3263 $ 2958 68050 68100 2797 2536 71050 71100 2953 2677 74050 74100 3109 2819 77050 77100 3265 2960 68100 68150 2800 2538 71100 71150 2956 2680 74100 74150 3112 2821 77100 77150 3268 2963 68150 68200 2803 2541 71150 71200 2959 2682 74150 74200 3115 2823 77150 77200 3271 2965 68200 68250 2805 2543 71200 71250 2961 2684 74200 74250 3117 2826 77200 77250 3273 2967 68250 68300 2808 2545 71250 71300 2964 2687 74250 74300 3120 2828 77250 77300 3276 2970 68300 68350 2810 2548 71300 71350 2966 2689 74300 74350 3122 2831 77300 77350 3278 2972 68350 68400 2813 2550 71350 71400 2969 2691 74350 74400 3125 2833 77350 77400 3281 2974 68400 68450 2816 2552 71400 71450 2972 2694 74400 74450 3128 2835 77400 77450 3284 2977 68450 68500 2818 2555 71450 71500 2974 2696 74450 74500 3130 2838 77450 77500 3286 2979 68500 68550 2821 2557 71500 71550 2977 2699 74500 74550 3133 2840 77500 77550 3289 2981 68550 68600 2823 2559 71550 71600 2979 2701 74550 74600 3135 2842 77550 77600 3291 2984 68600 68650 2826 2562 71600 71650 2982 2703 74600 74650 3138 2845 77600 77650 3294 2986 68650 68700 2829 2564 71650 71700 2985 2706 74650 74700 3141 2847 77650 77700 3297 2988 68700 68750 2831 2566 71700 71750 2987 2708 74700 74750 3143 2849 77700 77750 3299 2991 68750 68800 2834 2569 71750 71800 2990 2710 74750 74800 3146 2852 77750 77800 3302 2993 68800 68850 2836 2571 71800 71850 2992 2713 74800 74850 3148 2854 77800 77850 3304 2996 68850 68900 2839 2574 71850 71900 2995 2715 74850 74900 3151 2856 77850 77900 3307 2998 68900 68950 2842 2576 71900 71950 2998 2717 74900 74950 3154 2859 77900 77950 3310 3000 68950 69000 2844 2578 71950 72000 3000 2720 74950 75000 3156 2861 77950 78000 3312 3003

$69000 $72000 $75000 $78000

$69000 $69050 $ 2847 $ 2581 $72000 $72050 $ 3003 $ 2722 $75000 $75050 $ 3159 $ 2864 $78000 $78050 $ 3315 $ 3005 69050 69100 2849 2583 72050 72100 3005 2724 75050 75100 3161 2866 78050 78100 3317 3007 69100 69150 2852 2585 72100 72150 3008 2727 75100 75150 3164 2868 78100 78150 3320 3010 69150 69200 2855 2588 72150 72200 3011 2729 75150 75200 3167 2871 78150 78200 3323 3012 69200 69250 2857 2590 72200 72250 3013 2732 75200 75250 3169 2873 78200 78250 3325 3014 69250 69300 2860 2592 72250 72300 3016 2734 75250 75300 3172 2875 78250 78300 3328 3017 69300 69350 2862 2595 72300 72350 3018 2736 75300 75350 3174 2878 78300 78350 3330 3019 69350 69400 2865 2597 72350 72400 3021 2739 75350 75400 3177 2880 78350 78400 3333 3021 69400 69450 2868 2599 72400 72450 3024 2741 75400 75450 3180 2882 78400 78450 3336 3024 69450 69500 2870 2602 72450 72500 3026 2743 75450 75500 3182 2885 78450 78500 3338 3026 69500 69550 2873 2604 72500 72550 3029 2746 75500 75550 3185 2887 78500 78550 3341 3029 69550 69600 2875 2607 72550 72600 3031 2748 75550 75600 3187 2889 78550 78600 3343 3031 69600 69650 2878 2609 72600 72650 3034 2750 75600 75650 3190 2892 78600 78650 3346 3033 69650 69700 2881 2611 72650 72700 3037 2753 75650 75700 3193 2894 78650 78700 3349 3036 69700 69750 2883 2614 72700 72750 3039 2755 75700 75750 3195 2897 78700 78750 3351 3038 69750 69800 2886 2616 72750 72800 3042 2757 75750 75800 3198 2899 78750 78800 3354 3040 69800 69850 2888 2618 72800 72850 3044 2760 75800 75850 3200 2901 78800 78850 3356 3043 69850 69900 2891 2621 72850 72900 3047 2762 75850 75900 3203 2904 78850 78900 3359 3045 69900 69950 2894 2623 72900 72950 3050 2765 75900 75950 3206 2906 78900 78950 3362 3047 69950 70000 2896 2625 72950 73000 3052 2767 75950 76000 3208 2908 78950 79000 3364 3050

$70000 $73000 $76000 $79000

$70000 $70050 $ 2899 $ 2628 $73000 $73050 $ 3055 $ 2769 $76000 $76050 $ 3211 $ 2911 $79000 $79050 $ 3367 $ 3052 70050 70100 2901 2630 73050 73100 3057 2772 76050 76100 3213 2913 79050 79100 3369 3054 70100 70150 2904 2632 73100 73150 3060 2774 76100 76150 3216 2915 79100 79150 3372 3057 70150 70200 2907 2635 73150 73200 3063 2776 76150 76200 3219 2918 79150 79200 3375 3059 70200 70250 2909 2637 73200 73250 3065 2779 76200 76250 3221 2920 79200 79250 3377 3062 70250 70300 2912 2640 73250 73300 3068 2781 76250 76300 3224 2922 79250 79300 3380 3064 70300 70350 2914 2642 73300 73350 3070 2783 76300 76350 3226 2925 79300 79350 3382 3066 70350 70400 2917 2644 73350 73400 3073 2786 76350 76400 3229 2927 79350 79400 3385 3069 70400 70450 2920 2647 73400 73450 3076 2788 76400 76450 3232 2930 79400 79450 3388 3071 70450 70500 2922 2649 73450 73500 3078 2790 76450 76500 3234 2932 79450 79500 3390 3073 70500 70550 2925 2651 73500 73550 3081 2793 76500 76550 3237 2934 79500 79550 3393 3076 70550 70600 2927 2654 73550 73600 3083 2795 76550 76600 3239 2937 79550 79600 3395 3078 70600 70650 2930 2656 73600 73650 3086 2798 76600 76650 3242 2939 79600 79650 3398 3080 70650 70700 2933 2658 73650 73700 3089 2800 76650 76700 3245 2941 79650 79700 3401 3083 70700 70750 2935 2661 73700 73750 3091 2802 76700 76750 3247 2944 79700 79750 3403 3085 70750 70800 2938 2663 73750 73800 3094 2805 76750 76800 3250 2946 79750 79800 3406 3087 70800 70850 2940 2665 73800 73850 3096 2807 76800 76850 3252 2948 79800 79850 3408 3090 70850 70900 2943 2668 73850 73900 3099 2809 76850 76900 3255 2951 79850 79900 3411 3092 70900 70950 2946 2670 73900 73950 3102 2812 76900 76950 3258 2953 79900 79950 3414 3095 70950 71000 2948 2673 73950 74000 3104 2814 76950 77000 3260 2955 79950 80000 3416 3097

OHIO TAX TABLES FOR 1998 ONLY 29

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$80000 $82000 $84000 $86000

$80000 $80050 $ 3419 $ 3099 $82000 $82050 $ 3538 $ 3207 $84000 $84050 $ 3657 $ 3315 $86000 $86050 $ 3776 $ 3423 80050 80100 3422 3102 82050 82100 3541 3210 84050 84100 3660 3318 86050 86100 3779 3425 80100 80150 3425 3105 82100 82150 3544 3213 84100 84150 3663 3320 86100 86150 3782 3428 80150 80200 3428 3108 82150 82200 3547 3215 84150 84200 3666 3323 86150 86200 3785 3431 80200 80250 3431 3110 82200 82250 3550 3218 84200 84250 3669 3326 86200 86250 3788 3434 80250 80300 3434 3113 82250 82300 3553 3221 84250 84300 3672 3328 86250 86300 3791 3436 80300 80350 3437 3116 82300 82350 3556 3223 84300 84350 3675 3331 86300 86350 3793 3439 80350 80400 3440 3118 82350 82400 3559 3226 84350 84400 3678 3334 86350 86400 3796 3442 80400 80450 3443 3121 82400 82450 3562 3229 84400 84450 3681 3337 86400 86450 3799 3444 80450 80500 3446 3124 82450 82500 3565 3231 84450 84500 3684 3339 86450 86500 3802 3447 80500 80550 3449 3126 82500 82550 3568 3234 84500 84550 3687 3342 86500 86550 3805 3450 80550 80600 3452 3129 82550 82600 3571 3237 84550 84600 3689 3345 86550 86600 3808 3452 80600 80650 3455 3132 82600 82650 3574 3240 84600 84650 3692 3347 86600 86650 3811 3455 80650 80700 3458 3134 82650 82700 3577 3242 84650 84700 3695 3350 86650 86700 3814 3458 80700 80750 3461 3137 82700 82750 3580 3245 84700 84750 3698 3353 86700 86750 3817 3460 80750 80800 3464 3140 82750 82800 3583 3248 84750 84800 3701 3355 86750 86800 3820 3463 80800 80850 3467 3143 82800 82850 3585 3250 84800 84850 3704 3358 86800 86850 3823 3466 80850 80900 3470 3145 82850 82900 3588 3253 84850 84900 3707 3361 86850 86900 3826 3469 80900 80950 3473 3148 82900 82950 3591 3256 84900 84950 3710 3363 86900 86950 3829 3471 80950 81000 3476 3151 82950 83000 3594 3258 84950 85000 3713 3366 86950 87000 3832 3474

$81000 $83000 $85000 $87000

$81000 $81050 $ 3479 $ 3153 $83000 $83050 $ 3597 $ 3261 $85000 $85050 $ 3716 $ 3369 $87000 $87050 $ 3835 $ 3477 81050 81100 3481 3156 83050 83100 3600 3264 85050 85100 3719 3372 87050 87100 3838 3479 81100 81150 3484 3159 83100 83150 3603 3266 85100 85150 3722 3374 87100 87150 3841 3482 81150 81200 3487 3161 83150 83200 3606 3269 85150 85200 3725 3377 87150 87200 3844 3485 81200 81250 3490 3164 83200 83250 3609 3272 85200 85250 3728 3380 87200 87250 3847 3487 81250 81300 3493 3167 83250 83300 3612 3275 85250 85300 3731 3382 87250 87300 3850 3490 81300 81350 3496 3169 83300 83350 3615 3277 85300 85350 3734 3385 87300 87350 3853 3493 81350 81400 3499 3172 83350 83400 3618 3280 85350 85400 3737 3388 87350 87400 3856 3495 81400 81450 3502 3175 83400 83450 3621 3283 85400 85450 3740 3390 87400 87450 3859 3498 81450 81500 3505 3178 83450 83500 3624 3285 85450 85500 3743 3393 87450 87500 3862 3501 81500 81550 3508 3180 83500 83550 3627 3288 85500 85550 3746 3396 87500 87550 3865 3504 81550 81600 3511 3183 83550 83600 3630 3291 85550 85600 3749 3398 87550 87600 3868 3506 81600 81650 3514 3186 83600 83650 3633 3293 85600 85650 3752 3401 87600 87650 3871 3509 81650 81700 3517 3188 83650 83700 3636 3296 85650 85700 3755 3404 87650 87700 3874 3512 81700 81750 3520 3191 83700 83750 3639 3299 85700 85750 3758 3407 87700 87750 3877 3514 81750 81800 3523 3194 83750 83800 3642 3301 85750 85800 3761 3409 87750 87800 3880 3517 81800 81850 3526 3196 83800 83850 3645 3304 85800 85850 3764 3412 87800 87850 3883 3520 81850 81900 3529 3199 83850 83900 3648 3307 85850 85900 3767 3415 87850 87900 3886 3522 81900 81950 3532 3202 83900 83950 3651 3310 85900 85950 3770 3417 87900 87950 3889 3525 81950 82000 3535 3205 83950 84000 3654 3312 85950 86000 3773 3420 87950 88000 3892 3528

OHIO TAX TABLES FOR 1998 ONLY 30

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$88000 $91000 $94000 $97000

$88000 $88050 $ 3895 $ 3530 $91000 $91050 $ 4073 $ 3692 $94000 $94050 $ 4251 $ 3854 $97000 $97050 $ 4429 $ 4015 88050 88100 3897 3533 91050 91100 4076 3695 94050 94100 4254 3856 97050 97100 4432 4018 88100 88150 3900 3536 91100 91150 4079 3698 94100 94150 4257 3859 97100 97150 4435 4021 88150 88200 3903 3539 91150 91200 4082 3700 94150 94200 4260 3862 97150 97200 4438 4023 88200 88250 3906 3541 91200 91250 4085 3703 94200 94250 4263 3865 97200 97250 4441 4026 88250 88300 3909 3544 91250 91300 4088 3706 94250 94300 4266 3867 97250 97300 4444 4029 88300 88350 3912 3547 91300 91350 4091 3708 94300 94350 4269 3870 97300 97350 4447 4032 88350 88400 3915 3549 91350 91400 4094 3711 94350 94400 4272 3873 97350 97400 4450 4034 88400 88450 3918 3552 91400 91450 4097 3714 94400 94450 4275 3875 97400 97450 4453 4037 88450 88500 3921 3555 91450 91500 4100 3716 94450 94500 4278 3878 97450 97500 4456 4040 88500 88550 3924 3557 91500 91550 4103 3719 94500 94550 4281 3881 97500 97550 4459 4042 88550 88600 3927 3560 91550 91600 4106 3722 94550 94600 4284 3883 97550 97600 4462 4045 88600 88650 3930 3563 91600 91650 4108 3724 94600 94650 4287 3886 97600 97650 4465 4048 88650 88700 3933 3566 91650 91700 4111 3727 94650 94700 4290 3889 97650 97700 4468 4050 88700 88750 3936 3568 91700 91750 4114 3730 94700 94750 4293 3891 97700 97750 4471 4053 88750 88800 3939 3571 91750 91800 4117 3733 94750 94800 4296 3894 97750 97800 4474 4056 88800 88850 3942 3574 91800 91850 4120 3735 94800 94850 4299 3897 97800 97850 4477 4059 88850 88900 3945 3576 91850 91900 4123 3738 94850 94900 4302 3900 97850 97900 4480 4061 88900 88950 3948 3579 91900 91950 4126 3741 94900 94950 4305 3902 97900 97950 4483 4064 88950 89000 3951 3582 91950 92000 4129 3743 94950 95000 4308 3905 97950 98000 4486 4067

$89000 $92000 $95000 $98000

$89000 $89050 $ 3954 $ 3584 $92000 $92050 $ 4132 $ 3746 $95000 $95050 $ 4311 $ 3908 $98000 $98050 $ 4489 $ 4069 89050 89100 3957 3587 92050 92100 4135 3749 95050 95100 4314 3910 98050 98100 4492 4072 89100 89150 3960 3590 92100 92150 4138 3751 95100 95150 4316 3913 98100 98150 4495 4075 89150 89200 3963 3592 92150 92200 4141 3754 95150 95200 4319 3916 98150 98200 4498 4077 89200 89250 3966 3595 92200 92250 4144 3757 95200 95250 4322 3918 98200 98250 4501 4080 89250 89300 3969 3598 92250 92300 4147 3759 95250 95300 4325 3921 98250 98300 4504 4083 89300 89350 3972 3601 92300 92350 4150 3762 95300 95350 4328 3924 98300 98350 4507 4085 89350 89400 3975 3603 92350 92400 4153 3765 95350 95400 4331 3927 98350 98400 4510 4088 89400 89450 3978 3606 92400 92450 4156 3768 95400 95450 4334 3929 98400 98450 4513 4091 89450 89500 3981 3609 92450 92500 4159 3770 95450 95500 4337 3932 98450 98500 4516 4094 89500 89550 3984 3611 92500 92550 4162 3773 95500 95550 4340 3935 98500 98550 4519 4096 89550 89600 3987 3614 92550 92600 4165 3776 95550 95600 4343 3937 98550 98600 4522 4099 89600 89650 3990 3617 92600 92650 4168 3778 95600 95650 4346 3940 98600 98650 4524 4102 89650 89700 3993 3619 92650 92700 4171 3781 95650 95700 4349 3943 98650 98700 4527 4104 89700 89750 3996 3622 92700 92750 4174 3784 95700 95750 4352 3945 98700 98750 4530 4107 89750 89800 3999 3625 92750 92800 4177 3786 95750 95800 4355 3948 98750 98800 4533 4110 89800 89850 4001 3627 92800 92850 4180 3789 95800 95850 4358 3951 98800 98850 4536 4112 89850 89900 4004 3630 92850 92900 4183 3792 95850 95900 4361 3953 98850 98900 4539 4115 89900 89950 4007 3633 92900 92950 4186 3794 95900 95950 4364 3956 98900 98950 4542 4118 89950 90000 4010 3636 92950 93000 4189 3797 95950 96000 4367 3959 98950 99000 4545 4120

$90000 $93000 $96000 $99000

$90000 $90050 $ 4013 $ 3638 $93000 $93050 $ 4192 $ 3800 $96000 $96050 $ 4370 $ 3962 $99000 $99050 $ 4548 $ 4123 90050 90100 4016 3641 93050 93100 4195 3803 96050 96100 4373 3964 99050 99100 4551 4126 90100 90150 4019 3644 93100 93150 4198 3805 96100 96150 4376 3967 99100 99150 4554 4129 90150 90200 4022 3646 93150 93200 4201 3808 96150 96200 4379 3970 99150 99200 4557 4131 90200 90250 4025 3649 93200 93250 4204 3811 96200 96250 4382 3972 99200 99250 4560 4134 90250 90300 4028 3652 93250 93300 4207 3813 96250 96300 4385 3975 99250 99300 4563 4137 90300 90350 4031 3654 93300 93350 4210 3816 96300 96350 4388 3978 99300 99350 4566 4139 90350 90400 4034 3657 93350 93400 4212 3819 96350 96400 4391 3980 99350 99400 4569 4142 90400 90450 4037 3660 93400 93450 4215 3821 96400 96450 4394 3983 99400 99450 4572 4145 90450 90500 4040 3662 93450 93500 4218 3824 96450 96500 4397 3986 99450 99500 4575 4147 90500 90550 4043 3665 93500 93550 4221 3827 96500 96550 4400 3988 99500 99550 4578 4150 90550 90600 4046 3668 93550 93600 4224 3830 96550 96600 4403 3991 99550 99600 4581 4153 90600 90650 4049 3671 93600 93650 4227 3832 96600 96650 4406 3994 99600 99650 4584 4155 90650 90700 4052 3673 93650 93700 4230 3835 96650 96700 4409 3997 99650 99700 4587 4158 90700 90750 4055 3676 93700 93750 4233 3838 96700 96750 4412 3999 99700 99750 4590 4161 90750 90800 4058 3679 93750 93800 4236 3840 96750 96800 4415 4002 99750 99800 4593 4164 90800 90850 4061 3681 93800 93850 4239 3843 96800 96850 4418 4005 99800 99850 4596 4166 90850 90900 4064 3684 93850 93900 4242 3846 96850 96900 4420 4007 99850 99900 4599 4169 90900 90950 4067 3687 93900 93950 4245 3848 96900 96950 4423 4010 99900 99950 4602 4172 90950 91000 4070 3689 93950 94000 4248 3851 96950 97000 4426 4013 99950 100000 4605 4174

OHIO TAX TABLES FOR 1998 ONLY 31

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that surplus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax and tax rate before and after reduction The crossed-out part of the table shows the tax and tax rate before reduction The amount shown in the shaded area is the tax and tax rate after reduction

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

1998 IT-1040EZ AND IT-1040 TAX TABLE NO 2

Taxpayers with Ohio taxable income of $100000 or more must use this table

Ohio taxable income (line 5 of Form IT-1040EZ or line 5 of Form IT-1040)

$0mdash 5000 $5000mdash 10000

$10000mdash 15000 $15000mdash 20000 $20000mdash 40000 $40000mdash 80000 $80000mdash 100000

$100000mdash 200000 over 200000

Ohio tax rate before reduction DO NOT USE

743 of Ohio taxable income

$ 3715 plus 1486 of excess over $ 5000

$ 11145 plus 2972 of excess over $ 10000

$ 26065 plus 3715 of excess over $ 15000

$ 44580 plus 4457 of excess over $ 20000

$ 133720 plus 5201 of excess over $ 40000

$ 341760 plus 5943 of excess over $ 80000

$ 460620 plus 69 of excess over $ 100000

$ 1150620 plus 75 of excess over $ 200000

1998 Ohio tax rate after reduction

673 of Ohio taxable income

$ 3365 plus 1347 of excess over $ 5000

$ 10100 plus 2694 of excess over $ 10000

$ 23570 plus 3368 of excess over $ 15000

$ 40410 plus 4040 of excess over $ 20000

$ 121210 plus 4715 of excess over $ 40000

$ 309810 plus 5388 of excess over $ 80000

$ 417570 plus 6255 of excess over $ 100000

$ 1043070 plus 6799 of excess over $ 200000

32

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 1998 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 your county board ofnumbers elections

ADAMS COUNTY Adams CountyOhio Valley Local SD 0101

ALLEN COUNTY 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 Ashland City SD 0301 Hillsdale Local SD 0302

Loudonville-Perrysville Ex Vil SD 0303 Mapleton Local SD 0304

ASHTABULA COUNTY 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 Alexander Local SD 0501 Athens City SD 0502 Federal Hocking Local SD 0503 Nelsonville-York City SD 0504 Trimble Local SD 0505

AUGLAIZE COUNTY 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 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 Eastern Local SD 0801 Fayetteville-Perry Local SD 0802 Georgetown Ex Vil SD 0803 Ripley Union Lewis Huntington Local SD 0804 Western Brown Local SD 0805

BUTLER COUNTY Edgewood City SD 0901 Fairfield City SD 0902 Hamilton City SD 0903 Lakota Local SD 0904

Madison Local SD 0905 MiddletownMonroe City SD 0906

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

CARROLL COUNTY Brown Local SD 1001 Carrollton Ex Vil SD 1002

CHAMPAIGN COUNTY 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 Mad River-Green Local SD 1201 Northeastern Local SD 1203 Northwestern Local SD 1204

Southeastern Local SD 1205 Springfield City SD 1206 Clark-Shawnee Local SD 1207 Tecumseh Local SD 1202

CLERMONT COUNTY 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 Blanchester Local SD 1401 Clinton-Massie Local SD 1402 East Clinton Local SD 1403 Wilmington City SD 1404

COLUMBIANA COUNTY 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 Coshocton City SD 1601 Ridgewood Local SD 1602 River View Local SD 1603

CRAWFORD COUNTY 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 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 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 Ayersville Local SD 2001

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

Northeastern Local SD 2005

DELAWARE COUNTY Big Walnut Local SD 2101 Buckeye Valley Local SD 2102

Delaware City SD 2103 Olentangy Local SD 2104

ERIE COUNTY 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 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 Miami Trace Local SD 2401 Washington Court House City SD 2402

FRANKLIN COUNTY 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 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

School district income tax in effect for 1998

33

GALLIA COUNTY Gallia County Local SD 2701 Gallipolis City SD 2702

GEAUGA COUNTY 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 Beavercreek City SD 2901

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

Sugarcreek Local SD 2905 Xenia City SD2906

Yellow Springs Ex Vil SD 2907

GUERNSEY COUNTY Cambridge City SD3001 East Guernsey Local SD3002 Rolling Hills Local SD 3003

HAMILTON COUNTY Cincinnati City SD3101 Deer Park Community City SD3102 Finneytown Local SD 3103 Forest Hills Local SD 3104 Indian Hill Ex Vil SD 3106 Lockland City SD 3107 Loveland City SD 3108 Madeira City SD 3109 Mariemont City SD3110 Mount Healthy City SD3111 North College Hill City SD 3112 Northwest Local SD 3113 Norwood City SD 3114 Oak Hills Local SD3115 Princeton City SD 3116 Reading Community City SD3117 Southwest Local SD 3118 St Bernard-Elmwood Place City SD 3119 Sycamore Community City SD 3120 Three Rivers Local SD 3121 Winton Woods City SD3105

Wyoming City SD 3122

HANCOCK COUNTY Arcadia Local SD 3201

Arlington Local SD3202 Cory-Rawson Local SD3203

Findlay City SD 3204 Liberty-Benton Local SD 3205 McComb Local SD 3206

Van Buren Local SD3207 Vanlue Local SD3208

HARDIN COUNTY Ada Ex Vil SD3301 Hardin Northern Local SD 3302 Kenton City SD3303 Ridgemont Local SD 3304

Riverdale Local SD3305 Upper Scioto Valley Local SD 3306

HARRISON COUNTY Conotton Valley Union Local SD 3401 Harrison Hills City SD 3402

HENRY COUNTY Holgate Local SD 3501 Liberty Center Local SD3502

Napoleon Area City SD3503 Patrick Henry Local SD3504

HIGHLAND COUNTY Bright Local SD3601 Fairfield Local SD 3602 Greenfield Ex Vil SD 3603

Hillsboro City SD 3604 Lynchburg-Clay Local SD3605

HOCKING COUNTY Logan-Hocking Local SD3701

HOLMES COUNTY East Holmes Local SD3801 West Holmes Local SD 3802

HURON COUNTY Bellevue City SD 3901 Monroeville Local SD 3902

New London Local SD 3903 Norwalk City SD 3904 South Central Local SD3905 Western Reserve Local SD3906

Willard City SD 3907

JACKSON COUNTY Jackson City SD4001 Oak Hill Union Local SD 4002 Wellston City SD4003

JEFFERSON COUNTY Buckeye Local SD 4101 Edison Local SD 4102 Indian Creek Local SD 4103 Steubenville City SD 4104 Toronto City SD 4105

KNOX COUNTY Centerburg Local SD 4201 Danville Local SD 4202

East Knox Local SD 4203 Fredericktown Local SD4204 Mount Vernon City SD4205 LAKE COUNTY Fairport Harbor Ex Vil SD 4301 Kirtland Local SD4302 Madison Local SD 4303 Mentor Ex Vil SD4304 Painesville City Local SD4305 Painesville Township Local SD 4306 Perry Local SD 4307 Wickliffe City SD 4308 Willoughby-Eastlake City SD 4309

LAWRENCE COUNTY Chesapeake Union Ex Vil SD 4401 Dawson-Bryant Local SD4402 Fairland Local SD4403 Ironton City SD4404 Rock Hill Local SD 4405 South Point Local SD 4406 Symmes Valley Local SD4407

LICKING COUNTY Granville Ex Vil SD 4501 Heath City SD4502 Johnstown-Monroe Local SD 4503 Lakewood Local SD 4504 Licking Heights Local SD 4505

Licking Valley Local SD4506 Newark City SD 4507

North Fork Local SD 4508 Northridge Local SD 4509 Southwest Licking Local SD4510

LOGAN COUNTY Bellefontaine City SD4601 Benjamin Logan Local SD 4602 Indian Lake Local SD4603

Riverside Local SD4604

LORAIN COUNTY Amherst Ex Vil SD4701 Avon Lake City SD 4702 Avon Local SD 4703 Clearview Local SD4704 Columbia Local SD 4705 Elyria City SD4706 Firelands Local SD 4707 Keystone Local SD 4708 Lorain City SD4709 Midview Local SD4710 North Ridgeville City SD 4711

Oberlin City SD 4712 Sheffield-Sheffield Lake City SD4713

Wellington Ex Vil SD4715

LUCAS COUNTY Anthony Wayne Local SD4801 Maumee City SD 4802 Oregon City SD 4803 Ottawa Hills Local SD4804 Springfield Local SD 4805 Sylvania City SD 4806 Toledo City SD 4807 Washington Local SD4808

School district income tax in effect for 1998

MADISON COUNTY Jefferson Local SD 4901

Jonathan Alder Local SD4902 London City SD4903 Madison-Plains Local SD 4904

MAHONING COUNTY Austintown Local SD 5001 Boardman Local SD 5002 Campbell City SD5003 Canfield Local SD 5004 Jackson-Milton Local SD 5005 Lowellville Local SD5006 Poland Local SD 5007 Sebring Local SD5008 South Range Local SD 5009 Springfield Local SD 5010 Struthers City SD5011 West Branch Local SD 5012 Western Reserve Local SD5013 Youngstown City SD5014

MARION COUNTY Elgin Local SD 5101 Marion City SD5102 Pleasant Local SD5103 Ridgedale Local SD5104 River Valley Local SD 5105

MEDINA COUNTY Black River Local SD5201 Brunswick City SD 5202 Buckeye Local SD 5203 Cloverleaf Local SD 5204 Highland Local SD 5205 Medina City SD 5206 Wadsworth City SD5207

MEIGS COUNTY Eastern Local SD 5301 Meigs Local SD 5302 Southern Local SD5303

MERCER COUNTY Celina City SD5401 Coldwater Ex Vil SD5402 Fort Recovery Local SD 5406

Marion Local SD 5403 Parkway Local SD 5405

St Henry Consolidated Local SD 5407

MIAMI COUNTY Bethel Local SD5501

Bradford Ex Vil SD 5502 Covington Ex Vil SD5503 Miami East Local SD 5504

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

Tipp City Ex Vil SD 5508 Troy City SD5509

MONROE COUNTY Switzerland of Ohio Local SD 5601

MONTGOMERY COUNTY Brookville Local SD 5701 Centerville City SD5702 Dayton City SD5703 Huber Heights City SD5715 Jefferson Township Local SD 5704 Kettering City SD 5705 Mad River Local SD5706 Miamisburg City SD5707

New Lebanon Local SD 5708 Northmont City SD5709 Northridge Local SD5710 Oakwood City SD5711 Trotwood-Madison City SD 5712

Valley View Local SD5713 Vandalia-Butler City SD5714 West Carrollton City SD5716

MORGAN COUNTY Morgan Local SD 5801

MORROW COUNTY Cardington-Lincoln Local SD 5901

Highland Local SD 5902 Mount Gilead Ex Vil SD 5903 Northmor Local SD 5904

34

MUSKINGUM COUNTY East Muskingum Local SD6001 Franklin Local SD6002 Maysville Local SD 6003 Tri-Valley Local SD 6004 West Muskingum Local SD 6005 Zanesville City SD6006

NOBLE COUNTY Caldwell Ex Vil SD 6101 Noble Local SD 6102

OTTAWA COUNTY Benton-Carroll-Salem Local SD6201 Danbury Local SD 6202 Genoa Area Local SD6203 Middle Bass Local SD6204 North Bass Local SD 6205 Port Clinton City SD6206 Put-In-Bay Local SD 6207

PAULDING COUNTY Antwerp Local SD 6301 Paulding Ex Vil SD 6302 Wayne Trace Local SD6303

PERRY COUNTY Crooksville Ex Vil SD6401 New Lexington City SD 6402 Northern Local SD6403 Southern Local SD6404

PICKAWAY COUNTY Circleville City SD 6501 Logan Elm Local SD 6502

Teays Valley Local SD6503 Westfall Local SD6504

PIKE COUNTY Eastern Local SD 6601 Scioto Valley Local SD 6602 Waverly City SD6603 Western Local SD6604

PORTAGE COUNTY Aurora City SD 6701 Crestwood Local SD6702 Field Local SD6703 James A Garfield Local SD 6704 Kent City SD6705 Ravenna City SD 6706 Rootstown Local SD6707 Southeast Local SD6708 Streetsboro City SD 6709 Waterloo Local SD 6710 Windham Ex Vil SD6711

PREBLE COUNTY College Corner Local SD 6801

National Trail Local SD 6802 Eaton City SD 6803 Preble Shawnee Local SD 6804

Twin Valley Community Local SD6805 Tri-County North Local SD6806

PUTNAM COUNTY Columbus Grove Local SD6901 Continental Local SD 6902

Jennings Local SD 6903 Kalida Local SD 6904

Leipsic Local SD 6905 Miller City-New Cleveland Local SD 6906 Ottawa-Glandorf Local SD6907

Ottoville Local SD6908 Pandora-Gilboa Local SD6909

RICHLAND COUNTY Clear Fork Valley Local SD 7001 Crestview Local SD7002 Lexington Local SD7003 Lucas Local SD7004 Madison Local SD 7005 Mansfield City SD 7006 Ontario Local SD7009

Plymouth Local SD7007 Shelby City SD 7008

ROSS COUNTY Adena Local SD7101 Chillicothe City SD7102 Huntington Local SD7103 Paint Valley Local SD 7104

Scioto Valley Local SD 7105 Union-Scioto Local SD7106 Zane Trace Local SD 7107

SANDUSKY COUNTY Clyde-Green Springs Ex Vil SD7201

Fremont City SD7202 Gibsonburg Ex Vil SD7203 Lakota Local SD 7204 Woodmore Local SD 7205

SCIOTO COUNTY Bloom-Vernon Local SD7301 Clay Local SD7302 Green Local SD 7303 Minford Local SD7304 New Boston Local SD 7305 Northwest Local SD 7306 Portsmouth City SD7307 Valley Local SD 7308 Washington-Nile Local SD7309 Wheelersburg Local SD7310

SENECA COUNTY Bettsville Local SD7401

Fostoria City SD 7402 Hopewell-Loudon Local SD7403

New Riegel Local SD 7404 Old Fort Local SD 7405 Seneca East Local SD7406 Tiffin City SD 7407

SHELBY COUNTY Anna Local SD 7501

Botkins Local SD7502 Fairlawn Local SD7503 Fort Loramie Local SD7504 Hardin-Houston Local SD 7505

Jackson Center Local SD7506 Russia Local SD 7507

Sidney City SD 7508

STARK COUNTY Alliance City SD7601 Canton City SD7602 Canton Local SD7603 Fairless Local SD7604 Jackson Local SD 7605 Lake Local SD 7606 Louisville City SD 7607 Marlington Local SD 7608

Massillon City SD7609 Minerva Local SD7610 North Canton City SD 7611 Northwest Local SD 7612 Osnaburg Local SD7613 Perry Local SD 7614 Plain Local SD7615 Sandy Valley Local SD 7616 Tuslaw Local SD 7617

SUMMIT COUNTY Akron City SD 7701 Barberton City SD 7702 Copley-Fairlawn City SD 7703 Coventry Local SD 7704 Cuyahoga Falls City SD 7705 Green Local SD 7707 Hudson Local SD7708 Manchester Local SD 7706 Mogadore Local SD7709 Nordonia Hills City SD 7710 Norton City SD 7711 Revere Local SD7712 Springfield Local SD 7713 Stow-Munroe Falls City SD 7714 Tallmadge City SD 7715 Twinsburg City SD 7716 Woodridge Local SD 7717

TRUMBULL COUNTY Bloomfield-Mespo Local SD7801 Bristol Local SD 7802 Brookfield Local SD7803 Champion Local SD 7804 Girard City SD7807 Howland Local SD 7808 Hubbard Ex Vil SD7809 Joseph Badger Local SD7810 LaBrae Local SD 7811 Lakeview Local SD 7812 Liberty Local SD 7813

School district income tax in effect for 1998

Lordstown Local SD7814 Maplewood Local SD 7815 Mathews Local SD 7806 McDonald Local SD 7816 Newton Falls Ex Vil SD 7817 Niles City SD7818 Southington Local SD7819 Warren City SD 7820 Weathersfield Local SD7821

TUSCARAWAS COUNTY Claymont City SD7901 Dover City SD 7902 Garaway Local SD7903 Indian Valley Local SD 7904 Newcomerstown Ex Vil SD 7905 New Philadelphia City SD7906 Strasburg-Franklin Local SD7907 Tuscarawas Valley Local SD 7908

UNION COUNTY Fairbanks Local SD 8001

Marysville Ex Vil SD 8002 North Union Local SD8003

VAN WERT COUNTY Crestview Local SD8101 Lincolnview Local SD8102 Van Wert City SD8104

VINTON COUNTY Vinton County Local SD 8201

WARREN COUNTY Carlisle Local SD8301 Franklin City SD8304 Kings Local SD8303 Lebanon City SD 8305 Little Miami Local SD8306 Mason City SD 8307 Springboro Community City SD 8302 Wayne Local SD8308

WASHINGTON COUNTY Belpre City SD8401 Fort Frye Local SD 8402 Frontier Local SD 8403 Marietta City SD8404 Warren Local SD 8405 Wolf Creek Local SD 8406

WAYNE COUNTY Chippewa Local SD8501 Dalton Local SD 8502 Green Local SD 8503 North Central Local SD8504

Northwestern Local SD 8505 Orrville City SD8506 Rittman Ex Vil SD8507 Southeast Local SD8508 Triway Local SD8509 Wooster City SD8510

WILLIAMS COUNTY Bryan City SD8601

Edgerton Local SD 8602 Edon-Northwest Local SD8603 Millcreek-West Unity Local SD8604 Montpelier Ex Vil SD8605 North Central Local SD8606

Stryker Local SD 8607

WOOD COUNTY Bowling Green City SD8701

Eastwood Local SD 8702 Elmwood Local SD8703

Lake Local SD 8704 North Baltimore Local SD8705 Northwood Local SD8706 Otsego Local SD8707

Perrysburg Ex Vil SD 8708 Rossford Ex Vil SD 8709

WYANDOT COUNTY Carey Ex Vil SD 8801

Mohawk Local SD8802 Upper Sandusky Ex Vil SD8803

35

To Determine the School District of Residence

COUNTY BOARD OF ELECTIONS

Adams 937-544-2633 Allen 419-223-8530 Ashland 419-282-4224 Ashtabula 440-576-6915

Athens 740-592-3201 Auglaize 419-738-9231 Belmont 740-676-1025 Brown 937-378-3008

Butler 513-887-3700 Carroll 330-627-2610 Champaign 937-652-1369 Clark 937-328-2491 2492 2604

Clermont 513-732-7275 Clinton 937-382-3537 Columbiana 330-424-1448 Coshocton 740-622-1117

Crawford 419-562-8721 Cuyahoga 216-443-3200 Darke 937-548-1835 Defiance 419-782-2906 8543

Delaware 740-368-1780 Erie 419-627-7601 Fairfield 740-687-7000 Fayette 740-335-1190

Franklin 614-462-3100 Fulton 419-335-6841 Gallia 740-446-1600 Geauga 440-285-2222 ext 5930

Greene 937-376-7470 Guernsey 740-432-2680 Hamilton 513-632-7031 Hancock 419-422-3245

Hardin 419-674-2211 Harrison 740-942-8866 Henry 419-592-7956 Highland 937-393-9961

Hocking 740-380-8683 Holmes 330-674-5921 Huron 419-668-8238 Jackson 740-286-2905

Jefferson 740-283-8522 Knox 740-397-2188 Lake 440-350-2700 Lawrence 740-532-0444

Call the County Board of Elections

COUNTY

Licking Logan Lorain Lucas

Madison Mahoning Marion Medina

Meigs Mercer Miami Monroe

Montgomery Morgan Morrow Muskingum

Noble Ottawa Paulding Perry

Pickaway Pike Portage Preble

Putnam Richland Ross Sandusky

Scioto Seneca Shelby Stark

Summit Trumbull Tuscarawas Union

Van Wert Vinton Warren Washington

Wayne Williams Wood Wyandot

BOARD OF ELECTIONS

740-349-8683 937-599-7255 440-244-3186 440-322-8228 419-213-4001

740-852-9424 330-783-2474 740-387-9631 330-722-9278

740-992-2697 419-586-2215 937-332-6926 740-472-0929

937-225-5656 740-962-3116 419-946-4026 740-455-7120

740-732-2057 419-734-6880 419-399-8230 740-342-2134

740-474-1100 8077 740-947-4512 2039 330-297-3511 937-456-8117

419-523-3343 419-774-5530 740-775-2350 419-334-6180

740-353-4178 419-447-4424 937-498-7207 330-438-8683

330-643-5200 330-369-4050 330-343-8819 937-642-2836

419-238-4192 740-596-5855 513-695-1358 740-374-6828

330-287-5480 419-636-1854 419-354-9120 419-294-1226

36 70998

n

n

I I I

I I I I

I I I I I I

I I I I I I I I

I I I

I I I I

I I I I

I I I I I

1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 i i 1 1 1

- 111111111111

IT-10 OHIO Information Notice 1998 For the year January 1-December 31 1998 or other taxable year beginning ________________________ 1998 and ending ________________________ 19_____

TY

PE

OR

PR

INT

TY

PE O

R P

RIN

T

Your first name Initial Last name Your social security number Filing Statusmdashcheck only one

n Single Notice

n Joint Notice

If a joint notice spousersquos first name Initial Last name Spousersquos social security number

Home address (number and street) PLACE LABEL HERE Apt No Ohio county

City town or post office state and ZIP code Ohio Public School District Number

s

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 7

I AM NOT REQUIRED TO FILE A 1998 OHIO INCOME TAX RETURN BECAUSE

1 I MOVED OUT OF THE STATE OF OHIO IN 1997 AND HAD NO INCOME IN OHIO DURING 1998

I MOVED TO ______________________________ DATE MOVED ______________________________

2 IN 1998 I WAS A RESIDENT OF ONE OF THE FOLLOWING STATES (CIRCLE STATE) KENTUCKY INDIANA WEST VIRGINIA MICHIGAN OR PENNSYLVANIA AND I 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 WE MAY ASK YOU LATER ON 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 1998

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)

OHIO IT-40P 1998PINCOME TAX PAYMENT VOUCHER Please use UPPER CASE letters to print the first three letters of

Taxpayerrsquos last name Spousersquos last name Your first name Initial Last name

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

(if joint filing)

Your Social Security Number

Spousersquos Number

(if joint filing)

Dollars Cents Return this voucher with check or money order payable to TREASURER OF STATE OF OHIO and mail to AMOUNT OF OHIO DEPrsquoT OF TAXATION PO BOX 182131 COLUMBUS OHIO 43218-2131 PAYMENT

s $

37

HOW TO GET OHIO TAX INFORMATION Do you want information by telephone - FAST FAST (Fast Answers about State Taxes) is an auto-mated phone system where you can get the status of your 1998 refund or get answers to the 23 most fre-quently asked tax questions Recorded tax information will be available 24 hours a day seven days a week

How do I use FAST to get refund information You can check on the status of your 1998 Ohio Income Tax refund by calling toll free 1-800-282-1784 You will be required to provide your social security number and your refund amount We will then tell you if your refund has been processed and when you can expect your refund Refund information will occasionally not be available due to system maintenance Refund pro-cessing takes from six to eight weeks You are limited to one refund information call every three days

Do you want to access us on the Internet Visit the State of Ohio Internet Web Site at wwwstateohustax You can get answers to the 23 most frequently asked tax questions as well as tax forms Publications Information Releases Tax Rules and Statistics

Do you want to visit us in person The addresses for our district offices are found on page 39 of this booklet

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 to a tax question If you write be sure to include your social security number Our address is found on page 39 of this booklet

How do I use FAST to answer a tax question You can listen to answers for the following 23 most frequently asked questions by calling toll free 1-800-282-1780 A pre-recorded message will follow each

Forms Information bull Where can I pick up Ohio income tax forms bull How can I get a copy of my Ohio income tax return bull What should I do if I need a paper copy of my

Telefile return

Filing Requirements bull I moved into Ohio last year How do I file bull How can I get an extension of time to file my Ohio

income tax return bull Where do I send my Ohio income tax return bull I never received a W-2 form What do I do bull What should I do if I need to correct my Telefile

return bull What should I do if the IRS examined and changed

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

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

an Ohio return bull Can my children claim themselves on their Ohio

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

Refund Problems bull I moved since I filed my Ohio return How can I get

my refund bull My spouse passed away but my refund check has

both our names on it What should I do bull Irsquom due a refund Do I still need to file an Ohio

income tax return bull Irsquove either lost my refund check or it was stolen

What should I do

Payment Information bull Why was my Ohio withholding disallowed bull Should I file my Ohio income tax return even though

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

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

income taxes bull Can I pay my taxes with a credit card

Ohio School District Information bull How do I find out what school district I live in bull What do I do if my employer mistakenly withheld

Ohio school district income tax

38

ii11imi111 11111 11 11 111 1

0

TAXPAYER ASSISTANCE

By Internet STATE OF OHIO INTERNET WEBSITE

Tax Forms Instructions wwwstateohustax FAST Tax Questions

By Phone TOLL FREE TELEPHONE NUMBERS

Toll Free 24 Hour Refund Hotline 1-800-282-1784 Toll Free Form Requests 1-800-282-1782 Toll Free Tax Questions 1-800-282-1780

Walk-in Ohio Department of Taxation District Office Locations Walk-in services are available at all office locations Monday through Friday 800 am to 500 pm

AKRON DISTRICT OFFICE CINCINNATI DISTRICT OFFICE CLEVELAND DISTRICT OFFICE 161 South High Street 900 Dalton Avenue at West 8th Street 615 West Superior Avenue Suite 501 Cincinnati Ohio 45203-1171 Fifth Floor Room 570 Akron Ohio 44308-1600 Cleveland Ohio 44113-1891

COLUMBUS DISTRICT OFFICE DAYTON DISTRICT OFFICE LIMA DISTRICT OFFICE 1880 East Dublin-Granville Road Centre City Offices 1303 Bellefontaine Avenue Columbus Ohio 43229-3529 15 East Fourth Street Room 510 Lima Ohio 45804-3199

Dayton Ohio 45402-2162

TOLEDO DISTRICT OFFICE YOUNGSTOWN DISTRICT OFFICE ZANESVILLE DISTRICT OFFICE One Government Center Stambaugh Building 601 Underwood Street Suite 1400 44 Federal Plaza Central 300 Zanesville Ohio 43701-3786 Toledo Ohio 43604-2232 Youngstown Ohio 44503-1651

Written Ohio Department of Taxation Taxpayer Services Mailing address

Ohio Department of Taxation Taxpayer ServiceCentral Registration Division Taxpayer Services Response Section PO Box 182382 Columbus Ohio 43218-2382

For Deaf Hard of Hearing or Speech Impaired who use TTY or TDD only Please contact the Ohio Relay Service at 1-800-750-0750 and give the Communication Assistant the Ohio Department of Taxation telephone number that you wish to contact

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 loca-tions in your area call the Internal Revenue Service at 1-800-829-1040 If you received an Ohio andor Federal income tax pack-age in the mail take them with you when you go for help

The Ohio Department of Taxation is an Equal Opportunity Employer

39

OHIO Department of Taxation Columbus Ohio 43270

  • Untitled
    • 2
Page 30: Individual Income Tax · Individual Income Tax Forms and Instructions This booklet contains 2 copies of Form IT-1040, the standard Ohio income tax form AND Form IT-1040 EZ, the short

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that sur-plus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax before and after reduction The crossed-out part of the table shows the tax before reduction The amount shown in the shaded area is the tax after reduc-tion

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$80000 $82000 $84000 $86000

$80000 $80050 $ 3419 $ 3099 $82000 $82050 $ 3538 $ 3207 $84000 $84050 $ 3657 $ 3315 $86000 $86050 $ 3776 $ 3423 80050 80100 3422 3102 82050 82100 3541 3210 84050 84100 3660 3318 86050 86100 3779 3425 80100 80150 3425 3105 82100 82150 3544 3213 84100 84150 3663 3320 86100 86150 3782 3428 80150 80200 3428 3108 82150 82200 3547 3215 84150 84200 3666 3323 86150 86200 3785 3431 80200 80250 3431 3110 82200 82250 3550 3218 84200 84250 3669 3326 86200 86250 3788 3434 80250 80300 3434 3113 82250 82300 3553 3221 84250 84300 3672 3328 86250 86300 3791 3436 80300 80350 3437 3116 82300 82350 3556 3223 84300 84350 3675 3331 86300 86350 3793 3439 80350 80400 3440 3118 82350 82400 3559 3226 84350 84400 3678 3334 86350 86400 3796 3442 80400 80450 3443 3121 82400 82450 3562 3229 84400 84450 3681 3337 86400 86450 3799 3444 80450 80500 3446 3124 82450 82500 3565 3231 84450 84500 3684 3339 86450 86500 3802 3447 80500 80550 3449 3126 82500 82550 3568 3234 84500 84550 3687 3342 86500 86550 3805 3450 80550 80600 3452 3129 82550 82600 3571 3237 84550 84600 3689 3345 86550 86600 3808 3452 80600 80650 3455 3132 82600 82650 3574 3240 84600 84650 3692 3347 86600 86650 3811 3455 80650 80700 3458 3134 82650 82700 3577 3242 84650 84700 3695 3350 86650 86700 3814 3458 80700 80750 3461 3137 82700 82750 3580 3245 84700 84750 3698 3353 86700 86750 3817 3460 80750 80800 3464 3140 82750 82800 3583 3248 84750 84800 3701 3355 86750 86800 3820 3463 80800 80850 3467 3143 82800 82850 3585 3250 84800 84850 3704 3358 86800 86850 3823 3466 80850 80900 3470 3145 82850 82900 3588 3253 84850 84900 3707 3361 86850 86900 3826 3469 80900 80950 3473 3148 82900 82950 3591 3256 84900 84950 3710 3363 86900 86950 3829 3471 80950 81000 3476 3151 82950 83000 3594 3258 84950 85000 3713 3366 86950 87000 3832 3474

$81000 $83000 $85000 $87000

$81000 $81050 $ 3479 $ 3153 $83000 $83050 $ 3597 $ 3261 $85000 $85050 $ 3716 $ 3369 $87000 $87050 $ 3835 $ 3477 81050 81100 3481 3156 83050 83100 3600 3264 85050 85100 3719 3372 87050 87100 3838 3479 81100 81150 3484 3159 83100 83150 3603 3266 85100 85150 3722 3374 87100 87150 3841 3482 81150 81200 3487 3161 83150 83200 3606 3269 85150 85200 3725 3377 87150 87200 3844 3485 81200 81250 3490 3164 83200 83250 3609 3272 85200 85250 3728 3380 87200 87250 3847 3487 81250 81300 3493 3167 83250 83300 3612 3275 85250 85300 3731 3382 87250 87300 3850 3490 81300 81350 3496 3169 83300 83350 3615 3277 85300 85350 3734 3385 87300 87350 3853 3493 81350 81400 3499 3172 83350 83400 3618 3280 85350 85400 3737 3388 87350 87400 3856 3495 81400 81450 3502 3175 83400 83450 3621 3283 85400 85450 3740 3390 87400 87450 3859 3498 81450 81500 3505 3178 83450 83500 3624 3285 85450 85500 3743 3393 87450 87500 3862 3501 81500 81550 3508 3180 83500 83550 3627 3288 85500 85550 3746 3396 87500 87550 3865 3504 81550 81600 3511 3183 83550 83600 3630 3291 85550 85600 3749 3398 87550 87600 3868 3506 81600 81650 3514 3186 83600 83650 3633 3293 85600 85650 3752 3401 87600 87650 3871 3509 81650 81700 3517 3188 83650 83700 3636 3296 85650 85700 3755 3404 87650 87700 3874 3512 81700 81750 3520 3191 83700 83750 3639 3299 85700 85750 3758 3407 87700 87750 3877 3514 81750 81800 3523 3194 83750 83800 3642 3301 85750 85800 3761 3409 87750 87800 3880 3517 81800 81850 3526 3196 83800 83850 3645 3304 85800 85850 3764 3412 87800 87850 3883 3520 81850 81900 3529 3199 83850 83900 3648 3307 85850 85900 3767 3415 87850 87900 3886 3522 81900 81950 3532 3202 83900 83950 3651 3310 85900 85950 3770 3417 87900 87950 3889 3525 81950 82000 3535 3205 83950 84000 3654 3312 85950 86000 3773 3420 87950 88000 3892 3528

OHIO TAX TABLES FOR 1998 ONLY 30

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$88000 $91000 $94000 $97000

$88000 $88050 $ 3895 $ 3530 $91000 $91050 $ 4073 $ 3692 $94000 $94050 $ 4251 $ 3854 $97000 $97050 $ 4429 $ 4015 88050 88100 3897 3533 91050 91100 4076 3695 94050 94100 4254 3856 97050 97100 4432 4018 88100 88150 3900 3536 91100 91150 4079 3698 94100 94150 4257 3859 97100 97150 4435 4021 88150 88200 3903 3539 91150 91200 4082 3700 94150 94200 4260 3862 97150 97200 4438 4023 88200 88250 3906 3541 91200 91250 4085 3703 94200 94250 4263 3865 97200 97250 4441 4026 88250 88300 3909 3544 91250 91300 4088 3706 94250 94300 4266 3867 97250 97300 4444 4029 88300 88350 3912 3547 91300 91350 4091 3708 94300 94350 4269 3870 97300 97350 4447 4032 88350 88400 3915 3549 91350 91400 4094 3711 94350 94400 4272 3873 97350 97400 4450 4034 88400 88450 3918 3552 91400 91450 4097 3714 94400 94450 4275 3875 97400 97450 4453 4037 88450 88500 3921 3555 91450 91500 4100 3716 94450 94500 4278 3878 97450 97500 4456 4040 88500 88550 3924 3557 91500 91550 4103 3719 94500 94550 4281 3881 97500 97550 4459 4042 88550 88600 3927 3560 91550 91600 4106 3722 94550 94600 4284 3883 97550 97600 4462 4045 88600 88650 3930 3563 91600 91650 4108 3724 94600 94650 4287 3886 97600 97650 4465 4048 88650 88700 3933 3566 91650 91700 4111 3727 94650 94700 4290 3889 97650 97700 4468 4050 88700 88750 3936 3568 91700 91750 4114 3730 94700 94750 4293 3891 97700 97750 4471 4053 88750 88800 3939 3571 91750 91800 4117 3733 94750 94800 4296 3894 97750 97800 4474 4056 88800 88850 3942 3574 91800 91850 4120 3735 94800 94850 4299 3897 97800 97850 4477 4059 88850 88900 3945 3576 91850 91900 4123 3738 94850 94900 4302 3900 97850 97900 4480 4061 88900 88950 3948 3579 91900 91950 4126 3741 94900 94950 4305 3902 97900 97950 4483 4064 88950 89000 3951 3582 91950 92000 4129 3743 94950 95000 4308 3905 97950 98000 4486 4067

$89000 $92000 $95000 $98000

$89000 $89050 $ 3954 $ 3584 $92000 $92050 $ 4132 $ 3746 $95000 $95050 $ 4311 $ 3908 $98000 $98050 $ 4489 $ 4069 89050 89100 3957 3587 92050 92100 4135 3749 95050 95100 4314 3910 98050 98100 4492 4072 89100 89150 3960 3590 92100 92150 4138 3751 95100 95150 4316 3913 98100 98150 4495 4075 89150 89200 3963 3592 92150 92200 4141 3754 95150 95200 4319 3916 98150 98200 4498 4077 89200 89250 3966 3595 92200 92250 4144 3757 95200 95250 4322 3918 98200 98250 4501 4080 89250 89300 3969 3598 92250 92300 4147 3759 95250 95300 4325 3921 98250 98300 4504 4083 89300 89350 3972 3601 92300 92350 4150 3762 95300 95350 4328 3924 98300 98350 4507 4085 89350 89400 3975 3603 92350 92400 4153 3765 95350 95400 4331 3927 98350 98400 4510 4088 89400 89450 3978 3606 92400 92450 4156 3768 95400 95450 4334 3929 98400 98450 4513 4091 89450 89500 3981 3609 92450 92500 4159 3770 95450 95500 4337 3932 98450 98500 4516 4094 89500 89550 3984 3611 92500 92550 4162 3773 95500 95550 4340 3935 98500 98550 4519 4096 89550 89600 3987 3614 92550 92600 4165 3776 95550 95600 4343 3937 98550 98600 4522 4099 89600 89650 3990 3617 92600 92650 4168 3778 95600 95650 4346 3940 98600 98650 4524 4102 89650 89700 3993 3619 92650 92700 4171 3781 95650 95700 4349 3943 98650 98700 4527 4104 89700 89750 3996 3622 92700 92750 4174 3784 95700 95750 4352 3945 98700 98750 4530 4107 89750 89800 3999 3625 92750 92800 4177 3786 95750 95800 4355 3948 98750 98800 4533 4110 89800 89850 4001 3627 92800 92850 4180 3789 95800 95850 4358 3951 98800 98850 4536 4112 89850 89900 4004 3630 92850 92900 4183 3792 95850 95900 4361 3953 98850 98900 4539 4115 89900 89950 4007 3633 92900 92950 4186 3794 95900 95950 4364 3956 98900 98950 4542 4118 89950 90000 4010 3636 92950 93000 4189 3797 95950 96000 4367 3959 98950 99000 4545 4120

$90000 $93000 $96000 $99000

$90000 $90050 $ 4013 $ 3638 $93000 $93050 $ 4192 $ 3800 $96000 $96050 $ 4370 $ 3962 $99000 $99050 $ 4548 $ 4123 90050 90100 4016 3641 93050 93100 4195 3803 96050 96100 4373 3964 99050 99100 4551 4126 90100 90150 4019 3644 93100 93150 4198 3805 96100 96150 4376 3967 99100 99150 4554 4129 90150 90200 4022 3646 93150 93200 4201 3808 96150 96200 4379 3970 99150 99200 4557 4131 90200 90250 4025 3649 93200 93250 4204 3811 96200 96250 4382 3972 99200 99250 4560 4134 90250 90300 4028 3652 93250 93300 4207 3813 96250 96300 4385 3975 99250 99300 4563 4137 90300 90350 4031 3654 93300 93350 4210 3816 96300 96350 4388 3978 99300 99350 4566 4139 90350 90400 4034 3657 93350 93400 4212 3819 96350 96400 4391 3980 99350 99400 4569 4142 90400 90450 4037 3660 93400 93450 4215 3821 96400 96450 4394 3983 99400 99450 4572 4145 90450 90500 4040 3662 93450 93500 4218 3824 96450 96500 4397 3986 99450 99500 4575 4147 90500 90550 4043 3665 93500 93550 4221 3827 96500 96550 4400 3988 99500 99550 4578 4150 90550 90600 4046 3668 93550 93600 4224 3830 96550 96600 4403 3991 99550 99600 4581 4153 90600 90650 4049 3671 93600 93650 4227 3832 96600 96650 4406 3994 99600 99650 4584 4155 90650 90700 4052 3673 93650 93700 4230 3835 96650 96700 4409 3997 99650 99700 4587 4158 90700 90750 4055 3676 93700 93750 4233 3838 96700 96750 4412 3999 99700 99750 4590 4161 90750 90800 4058 3679 93750 93800 4236 3840 96750 96800 4415 4002 99750 99800 4593 4164 90800 90850 4061 3681 93800 93850 4239 3843 96800 96850 4418 4005 99800 99850 4596 4166 90850 90900 4064 3684 93850 93900 4242 3846 96850 96900 4420 4007 99850 99900 4599 4169 90900 90950 4067 3687 93900 93950 4245 3848 96900 96950 4423 4010 99900 99950 4602 4172 90950 91000 4070 3689 93950 94000 4248 3851 96950 97000 4426 4013 99950 100000 4605 4174

OHIO TAX TABLES FOR 1998 ONLY 31

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that surplus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax and tax rate before and after reduction The crossed-out part of the table shows the tax and tax rate before reduction The amount shown in the shaded area is the tax and tax rate after reduction

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

1998 IT-1040EZ AND IT-1040 TAX TABLE NO 2

Taxpayers with Ohio taxable income of $100000 or more must use this table

Ohio taxable income (line 5 of Form IT-1040EZ or line 5 of Form IT-1040)

$0mdash 5000 $5000mdash 10000

$10000mdash 15000 $15000mdash 20000 $20000mdash 40000 $40000mdash 80000 $80000mdash 100000

$100000mdash 200000 over 200000

Ohio tax rate before reduction DO NOT USE

743 of Ohio taxable income

$ 3715 plus 1486 of excess over $ 5000

$ 11145 plus 2972 of excess over $ 10000

$ 26065 plus 3715 of excess over $ 15000

$ 44580 plus 4457 of excess over $ 20000

$ 133720 plus 5201 of excess over $ 40000

$ 341760 plus 5943 of excess over $ 80000

$ 460620 plus 69 of excess over $ 100000

$ 1150620 plus 75 of excess over $ 200000

1998 Ohio tax rate after reduction

673 of Ohio taxable income

$ 3365 plus 1347 of excess over $ 5000

$ 10100 plus 2694 of excess over $ 10000

$ 23570 plus 3368 of excess over $ 15000

$ 40410 plus 4040 of excess over $ 20000

$ 121210 plus 4715 of excess over $ 40000

$ 309810 plus 5388 of excess over $ 80000

$ 417570 plus 6255 of excess over $ 100000

$ 1043070 plus 6799 of excess over $ 200000

32

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 1998 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 your county board ofnumbers elections

ADAMS COUNTY Adams CountyOhio Valley Local SD 0101

ALLEN COUNTY 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 Ashland City SD 0301 Hillsdale Local SD 0302

Loudonville-Perrysville Ex Vil SD 0303 Mapleton Local SD 0304

ASHTABULA COUNTY 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 Alexander Local SD 0501 Athens City SD 0502 Federal Hocking Local SD 0503 Nelsonville-York City SD 0504 Trimble Local SD 0505

AUGLAIZE COUNTY 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 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 Eastern Local SD 0801 Fayetteville-Perry Local SD 0802 Georgetown Ex Vil SD 0803 Ripley Union Lewis Huntington Local SD 0804 Western Brown Local SD 0805

BUTLER COUNTY Edgewood City SD 0901 Fairfield City SD 0902 Hamilton City SD 0903 Lakota Local SD 0904

Madison Local SD 0905 MiddletownMonroe City SD 0906

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

CARROLL COUNTY Brown Local SD 1001 Carrollton Ex Vil SD 1002

CHAMPAIGN COUNTY 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 Mad River-Green Local SD 1201 Northeastern Local SD 1203 Northwestern Local SD 1204

Southeastern Local SD 1205 Springfield City SD 1206 Clark-Shawnee Local SD 1207 Tecumseh Local SD 1202

CLERMONT COUNTY 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 Blanchester Local SD 1401 Clinton-Massie Local SD 1402 East Clinton Local SD 1403 Wilmington City SD 1404

COLUMBIANA COUNTY 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 Coshocton City SD 1601 Ridgewood Local SD 1602 River View Local SD 1603

CRAWFORD COUNTY 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 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 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 Ayersville Local SD 2001

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

Northeastern Local SD 2005

DELAWARE COUNTY Big Walnut Local SD 2101 Buckeye Valley Local SD 2102

Delaware City SD 2103 Olentangy Local SD 2104

ERIE COUNTY 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 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 Miami Trace Local SD 2401 Washington Court House City SD 2402

FRANKLIN COUNTY 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 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

School district income tax in effect for 1998

33

GALLIA COUNTY Gallia County Local SD 2701 Gallipolis City SD 2702

GEAUGA COUNTY 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 Beavercreek City SD 2901

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

Sugarcreek Local SD 2905 Xenia City SD2906

Yellow Springs Ex Vil SD 2907

GUERNSEY COUNTY Cambridge City SD3001 East Guernsey Local SD3002 Rolling Hills Local SD 3003

HAMILTON COUNTY Cincinnati City SD3101 Deer Park Community City SD3102 Finneytown Local SD 3103 Forest Hills Local SD 3104 Indian Hill Ex Vil SD 3106 Lockland City SD 3107 Loveland City SD 3108 Madeira City SD 3109 Mariemont City SD3110 Mount Healthy City SD3111 North College Hill City SD 3112 Northwest Local SD 3113 Norwood City SD 3114 Oak Hills Local SD3115 Princeton City SD 3116 Reading Community City SD3117 Southwest Local SD 3118 St Bernard-Elmwood Place City SD 3119 Sycamore Community City SD 3120 Three Rivers Local SD 3121 Winton Woods City SD3105

Wyoming City SD 3122

HANCOCK COUNTY Arcadia Local SD 3201

Arlington Local SD3202 Cory-Rawson Local SD3203

Findlay City SD 3204 Liberty-Benton Local SD 3205 McComb Local SD 3206

Van Buren Local SD3207 Vanlue Local SD3208

HARDIN COUNTY Ada Ex Vil SD3301 Hardin Northern Local SD 3302 Kenton City SD3303 Ridgemont Local SD 3304

Riverdale Local SD3305 Upper Scioto Valley Local SD 3306

HARRISON COUNTY Conotton Valley Union Local SD 3401 Harrison Hills City SD 3402

HENRY COUNTY Holgate Local SD 3501 Liberty Center Local SD3502

Napoleon Area City SD3503 Patrick Henry Local SD3504

HIGHLAND COUNTY Bright Local SD3601 Fairfield Local SD 3602 Greenfield Ex Vil SD 3603

Hillsboro City SD 3604 Lynchburg-Clay Local SD3605

HOCKING COUNTY Logan-Hocking Local SD3701

HOLMES COUNTY East Holmes Local SD3801 West Holmes Local SD 3802

HURON COUNTY Bellevue City SD 3901 Monroeville Local SD 3902

New London Local SD 3903 Norwalk City SD 3904 South Central Local SD3905 Western Reserve Local SD3906

Willard City SD 3907

JACKSON COUNTY Jackson City SD4001 Oak Hill Union Local SD 4002 Wellston City SD4003

JEFFERSON COUNTY Buckeye Local SD 4101 Edison Local SD 4102 Indian Creek Local SD 4103 Steubenville City SD 4104 Toronto City SD 4105

KNOX COUNTY Centerburg Local SD 4201 Danville Local SD 4202

East Knox Local SD 4203 Fredericktown Local SD4204 Mount Vernon City SD4205 LAKE COUNTY Fairport Harbor Ex Vil SD 4301 Kirtland Local SD4302 Madison Local SD 4303 Mentor Ex Vil SD4304 Painesville City Local SD4305 Painesville Township Local SD 4306 Perry Local SD 4307 Wickliffe City SD 4308 Willoughby-Eastlake City SD 4309

LAWRENCE COUNTY Chesapeake Union Ex Vil SD 4401 Dawson-Bryant Local SD4402 Fairland Local SD4403 Ironton City SD4404 Rock Hill Local SD 4405 South Point Local SD 4406 Symmes Valley Local SD4407

LICKING COUNTY Granville Ex Vil SD 4501 Heath City SD4502 Johnstown-Monroe Local SD 4503 Lakewood Local SD 4504 Licking Heights Local SD 4505

Licking Valley Local SD4506 Newark City SD 4507

North Fork Local SD 4508 Northridge Local SD 4509 Southwest Licking Local SD4510

LOGAN COUNTY Bellefontaine City SD4601 Benjamin Logan Local SD 4602 Indian Lake Local SD4603

Riverside Local SD4604

LORAIN COUNTY Amherst Ex Vil SD4701 Avon Lake City SD 4702 Avon Local SD 4703 Clearview Local SD4704 Columbia Local SD 4705 Elyria City SD4706 Firelands Local SD 4707 Keystone Local SD 4708 Lorain City SD4709 Midview Local SD4710 North Ridgeville City SD 4711

Oberlin City SD 4712 Sheffield-Sheffield Lake City SD4713

Wellington Ex Vil SD4715

LUCAS COUNTY Anthony Wayne Local SD4801 Maumee City SD 4802 Oregon City SD 4803 Ottawa Hills Local SD4804 Springfield Local SD 4805 Sylvania City SD 4806 Toledo City SD 4807 Washington Local SD4808

School district income tax in effect for 1998

MADISON COUNTY Jefferson Local SD 4901

Jonathan Alder Local SD4902 London City SD4903 Madison-Plains Local SD 4904

MAHONING COUNTY Austintown Local SD 5001 Boardman Local SD 5002 Campbell City SD5003 Canfield Local SD 5004 Jackson-Milton Local SD 5005 Lowellville Local SD5006 Poland Local SD 5007 Sebring Local SD5008 South Range Local SD 5009 Springfield Local SD 5010 Struthers City SD5011 West Branch Local SD 5012 Western Reserve Local SD5013 Youngstown City SD5014

MARION COUNTY Elgin Local SD 5101 Marion City SD5102 Pleasant Local SD5103 Ridgedale Local SD5104 River Valley Local SD 5105

MEDINA COUNTY Black River Local SD5201 Brunswick City SD 5202 Buckeye Local SD 5203 Cloverleaf Local SD 5204 Highland Local SD 5205 Medina City SD 5206 Wadsworth City SD5207

MEIGS COUNTY Eastern Local SD 5301 Meigs Local SD 5302 Southern Local SD5303

MERCER COUNTY Celina City SD5401 Coldwater Ex Vil SD5402 Fort Recovery Local SD 5406

Marion Local SD 5403 Parkway Local SD 5405

St Henry Consolidated Local SD 5407

MIAMI COUNTY Bethel Local SD5501

Bradford Ex Vil SD 5502 Covington Ex Vil SD5503 Miami East Local SD 5504

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

Tipp City Ex Vil SD 5508 Troy City SD5509

MONROE COUNTY Switzerland of Ohio Local SD 5601

MONTGOMERY COUNTY Brookville Local SD 5701 Centerville City SD5702 Dayton City SD5703 Huber Heights City SD5715 Jefferson Township Local SD 5704 Kettering City SD 5705 Mad River Local SD5706 Miamisburg City SD5707

New Lebanon Local SD 5708 Northmont City SD5709 Northridge Local SD5710 Oakwood City SD5711 Trotwood-Madison City SD 5712

Valley View Local SD5713 Vandalia-Butler City SD5714 West Carrollton City SD5716

MORGAN COUNTY Morgan Local SD 5801

MORROW COUNTY Cardington-Lincoln Local SD 5901

Highland Local SD 5902 Mount Gilead Ex Vil SD 5903 Northmor Local SD 5904

34

MUSKINGUM COUNTY East Muskingum Local SD6001 Franklin Local SD6002 Maysville Local SD 6003 Tri-Valley Local SD 6004 West Muskingum Local SD 6005 Zanesville City SD6006

NOBLE COUNTY Caldwell Ex Vil SD 6101 Noble Local SD 6102

OTTAWA COUNTY Benton-Carroll-Salem Local SD6201 Danbury Local SD 6202 Genoa Area Local SD6203 Middle Bass Local SD6204 North Bass Local SD 6205 Port Clinton City SD6206 Put-In-Bay Local SD 6207

PAULDING COUNTY Antwerp Local SD 6301 Paulding Ex Vil SD 6302 Wayne Trace Local SD6303

PERRY COUNTY Crooksville Ex Vil SD6401 New Lexington City SD 6402 Northern Local SD6403 Southern Local SD6404

PICKAWAY COUNTY Circleville City SD 6501 Logan Elm Local SD 6502

Teays Valley Local SD6503 Westfall Local SD6504

PIKE COUNTY Eastern Local SD 6601 Scioto Valley Local SD 6602 Waverly City SD6603 Western Local SD6604

PORTAGE COUNTY Aurora City SD 6701 Crestwood Local SD6702 Field Local SD6703 James A Garfield Local SD 6704 Kent City SD6705 Ravenna City SD 6706 Rootstown Local SD6707 Southeast Local SD6708 Streetsboro City SD 6709 Waterloo Local SD 6710 Windham Ex Vil SD6711

PREBLE COUNTY College Corner Local SD 6801

National Trail Local SD 6802 Eaton City SD 6803 Preble Shawnee Local SD 6804

Twin Valley Community Local SD6805 Tri-County North Local SD6806

PUTNAM COUNTY Columbus Grove Local SD6901 Continental Local SD 6902

Jennings Local SD 6903 Kalida Local SD 6904

Leipsic Local SD 6905 Miller City-New Cleveland Local SD 6906 Ottawa-Glandorf Local SD6907

Ottoville Local SD6908 Pandora-Gilboa Local SD6909

RICHLAND COUNTY Clear Fork Valley Local SD 7001 Crestview Local SD7002 Lexington Local SD7003 Lucas Local SD7004 Madison Local SD 7005 Mansfield City SD 7006 Ontario Local SD7009

Plymouth Local SD7007 Shelby City SD 7008

ROSS COUNTY Adena Local SD7101 Chillicothe City SD7102 Huntington Local SD7103 Paint Valley Local SD 7104

Scioto Valley Local SD 7105 Union-Scioto Local SD7106 Zane Trace Local SD 7107

SANDUSKY COUNTY Clyde-Green Springs Ex Vil SD7201

Fremont City SD7202 Gibsonburg Ex Vil SD7203 Lakota Local SD 7204 Woodmore Local SD 7205

SCIOTO COUNTY Bloom-Vernon Local SD7301 Clay Local SD7302 Green Local SD 7303 Minford Local SD7304 New Boston Local SD 7305 Northwest Local SD 7306 Portsmouth City SD7307 Valley Local SD 7308 Washington-Nile Local SD7309 Wheelersburg Local SD7310

SENECA COUNTY Bettsville Local SD7401

Fostoria City SD 7402 Hopewell-Loudon Local SD7403

New Riegel Local SD 7404 Old Fort Local SD 7405 Seneca East Local SD7406 Tiffin City SD 7407

SHELBY COUNTY Anna Local SD 7501

Botkins Local SD7502 Fairlawn Local SD7503 Fort Loramie Local SD7504 Hardin-Houston Local SD 7505

Jackson Center Local SD7506 Russia Local SD 7507

Sidney City SD 7508

STARK COUNTY Alliance City SD7601 Canton City SD7602 Canton Local SD7603 Fairless Local SD7604 Jackson Local SD 7605 Lake Local SD 7606 Louisville City SD 7607 Marlington Local SD 7608

Massillon City SD7609 Minerva Local SD7610 North Canton City SD 7611 Northwest Local SD 7612 Osnaburg Local SD7613 Perry Local SD 7614 Plain Local SD7615 Sandy Valley Local SD 7616 Tuslaw Local SD 7617

SUMMIT COUNTY Akron City SD 7701 Barberton City SD 7702 Copley-Fairlawn City SD 7703 Coventry Local SD 7704 Cuyahoga Falls City SD 7705 Green Local SD 7707 Hudson Local SD7708 Manchester Local SD 7706 Mogadore Local SD7709 Nordonia Hills City SD 7710 Norton City SD 7711 Revere Local SD7712 Springfield Local SD 7713 Stow-Munroe Falls City SD 7714 Tallmadge City SD 7715 Twinsburg City SD 7716 Woodridge Local SD 7717

TRUMBULL COUNTY Bloomfield-Mespo Local SD7801 Bristol Local SD 7802 Brookfield Local SD7803 Champion Local SD 7804 Girard City SD7807 Howland Local SD 7808 Hubbard Ex Vil SD7809 Joseph Badger Local SD7810 LaBrae Local SD 7811 Lakeview Local SD 7812 Liberty Local SD 7813

School district income tax in effect for 1998

Lordstown Local SD7814 Maplewood Local SD 7815 Mathews Local SD 7806 McDonald Local SD 7816 Newton Falls Ex Vil SD 7817 Niles City SD7818 Southington Local SD7819 Warren City SD 7820 Weathersfield Local SD7821

TUSCARAWAS COUNTY Claymont City SD7901 Dover City SD 7902 Garaway Local SD7903 Indian Valley Local SD 7904 Newcomerstown Ex Vil SD 7905 New Philadelphia City SD7906 Strasburg-Franklin Local SD7907 Tuscarawas Valley Local SD 7908

UNION COUNTY Fairbanks Local SD 8001

Marysville Ex Vil SD 8002 North Union Local SD8003

VAN WERT COUNTY Crestview Local SD8101 Lincolnview Local SD8102 Van Wert City SD8104

VINTON COUNTY Vinton County Local SD 8201

WARREN COUNTY Carlisle Local SD8301 Franklin City SD8304 Kings Local SD8303 Lebanon City SD 8305 Little Miami Local SD8306 Mason City SD 8307 Springboro Community City SD 8302 Wayne Local SD8308

WASHINGTON COUNTY Belpre City SD8401 Fort Frye Local SD 8402 Frontier Local SD 8403 Marietta City SD8404 Warren Local SD 8405 Wolf Creek Local SD 8406

WAYNE COUNTY Chippewa Local SD8501 Dalton Local SD 8502 Green Local SD 8503 North Central Local SD8504

Northwestern Local SD 8505 Orrville City SD8506 Rittman Ex Vil SD8507 Southeast Local SD8508 Triway Local SD8509 Wooster City SD8510

WILLIAMS COUNTY Bryan City SD8601

Edgerton Local SD 8602 Edon-Northwest Local SD8603 Millcreek-West Unity Local SD8604 Montpelier Ex Vil SD8605 North Central Local SD8606

Stryker Local SD 8607

WOOD COUNTY Bowling Green City SD8701

Eastwood Local SD 8702 Elmwood Local SD8703

Lake Local SD 8704 North Baltimore Local SD8705 Northwood Local SD8706 Otsego Local SD8707

Perrysburg Ex Vil SD 8708 Rossford Ex Vil SD 8709

WYANDOT COUNTY Carey Ex Vil SD 8801

Mohawk Local SD8802 Upper Sandusky Ex Vil SD8803

35

To Determine the School District of Residence

COUNTY BOARD OF ELECTIONS

Adams 937-544-2633 Allen 419-223-8530 Ashland 419-282-4224 Ashtabula 440-576-6915

Athens 740-592-3201 Auglaize 419-738-9231 Belmont 740-676-1025 Brown 937-378-3008

Butler 513-887-3700 Carroll 330-627-2610 Champaign 937-652-1369 Clark 937-328-2491 2492 2604

Clermont 513-732-7275 Clinton 937-382-3537 Columbiana 330-424-1448 Coshocton 740-622-1117

Crawford 419-562-8721 Cuyahoga 216-443-3200 Darke 937-548-1835 Defiance 419-782-2906 8543

Delaware 740-368-1780 Erie 419-627-7601 Fairfield 740-687-7000 Fayette 740-335-1190

Franklin 614-462-3100 Fulton 419-335-6841 Gallia 740-446-1600 Geauga 440-285-2222 ext 5930

Greene 937-376-7470 Guernsey 740-432-2680 Hamilton 513-632-7031 Hancock 419-422-3245

Hardin 419-674-2211 Harrison 740-942-8866 Henry 419-592-7956 Highland 937-393-9961

Hocking 740-380-8683 Holmes 330-674-5921 Huron 419-668-8238 Jackson 740-286-2905

Jefferson 740-283-8522 Knox 740-397-2188 Lake 440-350-2700 Lawrence 740-532-0444

Call the County Board of Elections

COUNTY

Licking Logan Lorain Lucas

Madison Mahoning Marion Medina

Meigs Mercer Miami Monroe

Montgomery Morgan Morrow Muskingum

Noble Ottawa Paulding Perry

Pickaway Pike Portage Preble

Putnam Richland Ross Sandusky

Scioto Seneca Shelby Stark

Summit Trumbull Tuscarawas Union

Van Wert Vinton Warren Washington

Wayne Williams Wood Wyandot

BOARD OF ELECTIONS

740-349-8683 937-599-7255 440-244-3186 440-322-8228 419-213-4001

740-852-9424 330-783-2474 740-387-9631 330-722-9278

740-992-2697 419-586-2215 937-332-6926 740-472-0929

937-225-5656 740-962-3116 419-946-4026 740-455-7120

740-732-2057 419-734-6880 419-399-8230 740-342-2134

740-474-1100 8077 740-947-4512 2039 330-297-3511 937-456-8117

419-523-3343 419-774-5530 740-775-2350 419-334-6180

740-353-4178 419-447-4424 937-498-7207 330-438-8683

330-643-5200 330-369-4050 330-343-8819 937-642-2836

419-238-4192 740-596-5855 513-695-1358 740-374-6828

330-287-5480 419-636-1854 419-354-9120 419-294-1226

36 70998

n

n

I I I

I I I I

I I I I I I

I I I I I I I I

I I I

I I I I

I I I I

I I I I I

1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 i i 1 1 1

- 111111111111

IT-10 OHIO Information Notice 1998 For the year January 1-December 31 1998 or other taxable year beginning ________________________ 1998 and ending ________________________ 19_____

TY

PE

OR

PR

INT

TY

PE O

R P

RIN

T

Your first name Initial Last name Your social security number Filing Statusmdashcheck only one

n Single Notice

n Joint Notice

If a joint notice spousersquos first name Initial Last name Spousersquos social security number

Home address (number and street) PLACE LABEL HERE Apt No Ohio county

City town or post office state and ZIP code Ohio Public School District Number

s

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 7

I AM NOT REQUIRED TO FILE A 1998 OHIO INCOME TAX RETURN BECAUSE

1 I MOVED OUT OF THE STATE OF OHIO IN 1997 AND HAD NO INCOME IN OHIO DURING 1998

I MOVED TO ______________________________ DATE MOVED ______________________________

2 IN 1998 I WAS A RESIDENT OF ONE OF THE FOLLOWING STATES (CIRCLE STATE) KENTUCKY INDIANA WEST VIRGINIA MICHIGAN OR PENNSYLVANIA AND I 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 WE MAY ASK YOU LATER ON 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 1998

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)

OHIO IT-40P 1998PINCOME TAX PAYMENT VOUCHER Please use UPPER CASE letters to print the first three letters of

Taxpayerrsquos last name Spousersquos last name Your first name Initial Last name

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

(if joint filing)

Your Social Security Number

Spousersquos Number

(if joint filing)

Dollars Cents Return this voucher with check or money order payable to TREASURER OF STATE OF OHIO and mail to AMOUNT OF OHIO DEPrsquoT OF TAXATION PO BOX 182131 COLUMBUS OHIO 43218-2131 PAYMENT

s $

37

HOW TO GET OHIO TAX INFORMATION Do you want information by telephone - FAST FAST (Fast Answers about State Taxes) is an auto-mated phone system where you can get the status of your 1998 refund or get answers to the 23 most fre-quently asked tax questions Recorded tax information will be available 24 hours a day seven days a week

How do I use FAST to get refund information You can check on the status of your 1998 Ohio Income Tax refund by calling toll free 1-800-282-1784 You will be required to provide your social security number and your refund amount We will then tell you if your refund has been processed and when you can expect your refund Refund information will occasionally not be available due to system maintenance Refund pro-cessing takes from six to eight weeks You are limited to one refund information call every three days

Do you want to access us on the Internet Visit the State of Ohio Internet Web Site at wwwstateohustax You can get answers to the 23 most frequently asked tax questions as well as tax forms Publications Information Releases Tax Rules and Statistics

Do you want to visit us in person The addresses for our district offices are found on page 39 of this booklet

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 to a tax question If you write be sure to include your social security number Our address is found on page 39 of this booklet

How do I use FAST to answer a tax question You can listen to answers for the following 23 most frequently asked questions by calling toll free 1-800-282-1780 A pre-recorded message will follow each

Forms Information bull Where can I pick up Ohio income tax forms bull How can I get a copy of my Ohio income tax return bull What should I do if I need a paper copy of my

Telefile return

Filing Requirements bull I moved into Ohio last year How do I file bull How can I get an extension of time to file my Ohio

income tax return bull Where do I send my Ohio income tax return bull I never received a W-2 form What do I do bull What should I do if I need to correct my Telefile

return bull What should I do if the IRS examined and changed

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

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

an Ohio return bull Can my children claim themselves on their Ohio

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

Refund Problems bull I moved since I filed my Ohio return How can I get

my refund bull My spouse passed away but my refund check has

both our names on it What should I do bull Irsquom due a refund Do I still need to file an Ohio

income tax return bull Irsquove either lost my refund check or it was stolen

What should I do

Payment Information bull Why was my Ohio withholding disallowed bull Should I file my Ohio income tax return even though

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

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

income taxes bull Can I pay my taxes with a credit card

Ohio School District Information bull How do I find out what school district I live in bull What do I do if my employer mistakenly withheld

Ohio school district income tax

38

ii11imi111 11111 11 11 111 1

0

TAXPAYER ASSISTANCE

By Internet STATE OF OHIO INTERNET WEBSITE

Tax Forms Instructions wwwstateohustax FAST Tax Questions

By Phone TOLL FREE TELEPHONE NUMBERS

Toll Free 24 Hour Refund Hotline 1-800-282-1784 Toll Free Form Requests 1-800-282-1782 Toll Free Tax Questions 1-800-282-1780

Walk-in Ohio Department of Taxation District Office Locations Walk-in services are available at all office locations Monday through Friday 800 am to 500 pm

AKRON DISTRICT OFFICE CINCINNATI DISTRICT OFFICE CLEVELAND DISTRICT OFFICE 161 South High Street 900 Dalton Avenue at West 8th Street 615 West Superior Avenue Suite 501 Cincinnati Ohio 45203-1171 Fifth Floor Room 570 Akron Ohio 44308-1600 Cleveland Ohio 44113-1891

COLUMBUS DISTRICT OFFICE DAYTON DISTRICT OFFICE LIMA DISTRICT OFFICE 1880 East Dublin-Granville Road Centre City Offices 1303 Bellefontaine Avenue Columbus Ohio 43229-3529 15 East Fourth Street Room 510 Lima Ohio 45804-3199

Dayton Ohio 45402-2162

TOLEDO DISTRICT OFFICE YOUNGSTOWN DISTRICT OFFICE ZANESVILLE DISTRICT OFFICE One Government Center Stambaugh Building 601 Underwood Street Suite 1400 44 Federal Plaza Central 300 Zanesville Ohio 43701-3786 Toledo Ohio 43604-2232 Youngstown Ohio 44503-1651

Written Ohio Department of Taxation Taxpayer Services Mailing address

Ohio Department of Taxation Taxpayer ServiceCentral Registration Division Taxpayer Services Response Section PO Box 182382 Columbus Ohio 43218-2382

For Deaf Hard of Hearing or Speech Impaired who use TTY or TDD only Please contact the Ohio Relay Service at 1-800-750-0750 and give the Communication Assistant the Ohio Department of Taxation telephone number that you wish to contact

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 loca-tions in your area call the Internal Revenue Service at 1-800-829-1040 If you received an Ohio andor Federal income tax pack-age in the mail take them with you when you go for help

The Ohio Department of Taxation is an Equal Opportunity Employer

39

OHIO Department of Taxation Columbus Ohio 43270

  • Untitled
    • 2
Page 31: Individual Income Tax · Individual Income Tax Forms and Instructions This booklet contains 2 copies of Form IT-1040, the standard Ohio income tax form AND Form IT-1040 EZ, the short

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

If your Ohio taxable income is

At But Ohio tax Tax least less is After

than Reduction

$88000 $91000 $94000 $97000

$88000 $88050 $ 3895 $ 3530 $91000 $91050 $ 4073 $ 3692 $94000 $94050 $ 4251 $ 3854 $97000 $97050 $ 4429 $ 4015 88050 88100 3897 3533 91050 91100 4076 3695 94050 94100 4254 3856 97050 97100 4432 4018 88100 88150 3900 3536 91100 91150 4079 3698 94100 94150 4257 3859 97100 97150 4435 4021 88150 88200 3903 3539 91150 91200 4082 3700 94150 94200 4260 3862 97150 97200 4438 4023 88200 88250 3906 3541 91200 91250 4085 3703 94200 94250 4263 3865 97200 97250 4441 4026 88250 88300 3909 3544 91250 91300 4088 3706 94250 94300 4266 3867 97250 97300 4444 4029 88300 88350 3912 3547 91300 91350 4091 3708 94300 94350 4269 3870 97300 97350 4447 4032 88350 88400 3915 3549 91350 91400 4094 3711 94350 94400 4272 3873 97350 97400 4450 4034 88400 88450 3918 3552 91400 91450 4097 3714 94400 94450 4275 3875 97400 97450 4453 4037 88450 88500 3921 3555 91450 91500 4100 3716 94450 94500 4278 3878 97450 97500 4456 4040 88500 88550 3924 3557 91500 91550 4103 3719 94500 94550 4281 3881 97500 97550 4459 4042 88550 88600 3927 3560 91550 91600 4106 3722 94550 94600 4284 3883 97550 97600 4462 4045 88600 88650 3930 3563 91600 91650 4108 3724 94600 94650 4287 3886 97600 97650 4465 4048 88650 88700 3933 3566 91650 91700 4111 3727 94650 94700 4290 3889 97650 97700 4468 4050 88700 88750 3936 3568 91700 91750 4114 3730 94700 94750 4293 3891 97700 97750 4471 4053 88750 88800 3939 3571 91750 91800 4117 3733 94750 94800 4296 3894 97750 97800 4474 4056 88800 88850 3942 3574 91800 91850 4120 3735 94800 94850 4299 3897 97800 97850 4477 4059 88850 88900 3945 3576 91850 91900 4123 3738 94850 94900 4302 3900 97850 97900 4480 4061 88900 88950 3948 3579 91900 91950 4126 3741 94900 94950 4305 3902 97900 97950 4483 4064 88950 89000 3951 3582 91950 92000 4129 3743 94950 95000 4308 3905 97950 98000 4486 4067

$89000 $92000 $95000 $98000

$89000 $89050 $ 3954 $ 3584 $92000 $92050 $ 4132 $ 3746 $95000 $95050 $ 4311 $ 3908 $98000 $98050 $ 4489 $ 4069 89050 89100 3957 3587 92050 92100 4135 3749 95050 95100 4314 3910 98050 98100 4492 4072 89100 89150 3960 3590 92100 92150 4138 3751 95100 95150 4316 3913 98100 98150 4495 4075 89150 89200 3963 3592 92150 92200 4141 3754 95150 95200 4319 3916 98150 98200 4498 4077 89200 89250 3966 3595 92200 92250 4144 3757 95200 95250 4322 3918 98200 98250 4501 4080 89250 89300 3969 3598 92250 92300 4147 3759 95250 95300 4325 3921 98250 98300 4504 4083 89300 89350 3972 3601 92300 92350 4150 3762 95300 95350 4328 3924 98300 98350 4507 4085 89350 89400 3975 3603 92350 92400 4153 3765 95350 95400 4331 3927 98350 98400 4510 4088 89400 89450 3978 3606 92400 92450 4156 3768 95400 95450 4334 3929 98400 98450 4513 4091 89450 89500 3981 3609 92450 92500 4159 3770 95450 95500 4337 3932 98450 98500 4516 4094 89500 89550 3984 3611 92500 92550 4162 3773 95500 95550 4340 3935 98500 98550 4519 4096 89550 89600 3987 3614 92550 92600 4165 3776 95550 95600 4343 3937 98550 98600 4522 4099 89600 89650 3990 3617 92600 92650 4168 3778 95600 95650 4346 3940 98600 98650 4524 4102 89650 89700 3993 3619 92650 92700 4171 3781 95650 95700 4349 3943 98650 98700 4527 4104 89700 89750 3996 3622 92700 92750 4174 3784 95700 95750 4352 3945 98700 98750 4530 4107 89750 89800 3999 3625 92750 92800 4177 3786 95750 95800 4355 3948 98750 98800 4533 4110 89800 89850 4001 3627 92800 92850 4180 3789 95800 95850 4358 3951 98800 98850 4536 4112 89850 89900 4004 3630 92850 92900 4183 3792 95850 95900 4361 3953 98850 98900 4539 4115 89900 89950 4007 3633 92900 92950 4186 3794 95900 95950 4364 3956 98900 98950 4542 4118 89950 90000 4010 3636 92950 93000 4189 3797 95950 96000 4367 3959 98950 99000 4545 4120

$90000 $93000 $96000 $99000

$90000 $90050 $ 4013 $ 3638 $93000 $93050 $ 4192 $ 3800 $96000 $96050 $ 4370 $ 3962 $99000 $99050 $ 4548 $ 4123 90050 90100 4016 3641 93050 93100 4195 3803 96050 96100 4373 3964 99050 99100 4551 4126 90100 90150 4019 3644 93100 93150 4198 3805 96100 96150 4376 3967 99100 99150 4554 4129 90150 90200 4022 3646 93150 93200 4201 3808 96150 96200 4379 3970 99150 99200 4557 4131 90200 90250 4025 3649 93200 93250 4204 3811 96200 96250 4382 3972 99200 99250 4560 4134 90250 90300 4028 3652 93250 93300 4207 3813 96250 96300 4385 3975 99250 99300 4563 4137 90300 90350 4031 3654 93300 93350 4210 3816 96300 96350 4388 3978 99300 99350 4566 4139 90350 90400 4034 3657 93350 93400 4212 3819 96350 96400 4391 3980 99350 99400 4569 4142 90400 90450 4037 3660 93400 93450 4215 3821 96400 96450 4394 3983 99400 99450 4572 4145 90450 90500 4040 3662 93450 93500 4218 3824 96450 96500 4397 3986 99450 99500 4575 4147 90500 90550 4043 3665 93500 93550 4221 3827 96500 96550 4400 3988 99500 99550 4578 4150 90550 90600 4046 3668 93550 93600 4224 3830 96550 96600 4403 3991 99550 99600 4581 4153 90600 90650 4049 3671 93600 93650 4227 3832 96600 96650 4406 3994 99600 99650 4584 4155 90650 90700 4052 3673 93650 93700 4230 3835 96650 96700 4409 3997 99650 99700 4587 4158 90700 90750 4055 3676 93700 93750 4233 3838 96700 96750 4412 3999 99700 99750 4590 4161 90750 90800 4058 3679 93750 93800 4236 3840 96750 96800 4415 4002 99750 99800 4593 4164 90800 90850 4061 3681 93800 93850 4239 3843 96800 96850 4418 4005 99800 99850 4596 4166 90850 90900 4064 3684 93850 93900 4242 3846 96850 96900 4420 4007 99850 99900 4599 4169 90900 90950 4067 3687 93900 93950 4245 3848 96900 96950 4423 4010 99900 99950 4602 4172 90950 91000 4070 3689 93950 94000 4248 3851 96950 97000 4426 4013 99950 100000 4605 4174

OHIO TAX TABLES FOR 1998 ONLY 31

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that surplus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax and tax rate before and after reduction The crossed-out part of the table shows the tax and tax rate before reduction The amount shown in the shaded area is the tax and tax rate after reduction

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

1998 IT-1040EZ AND IT-1040 TAX TABLE NO 2

Taxpayers with Ohio taxable income of $100000 or more must use this table

Ohio taxable income (line 5 of Form IT-1040EZ or line 5 of Form IT-1040)

$0mdash 5000 $5000mdash 10000

$10000mdash 15000 $15000mdash 20000 $20000mdash 40000 $40000mdash 80000 $80000mdash 100000

$100000mdash 200000 over 200000

Ohio tax rate before reduction DO NOT USE

743 of Ohio taxable income

$ 3715 plus 1486 of excess over $ 5000

$ 11145 plus 2972 of excess over $ 10000

$ 26065 plus 3715 of excess over $ 15000

$ 44580 plus 4457 of excess over $ 20000

$ 133720 plus 5201 of excess over $ 40000

$ 341760 plus 5943 of excess over $ 80000

$ 460620 plus 69 of excess over $ 100000

$ 1150620 plus 75 of excess over $ 200000

1998 Ohio tax rate after reduction

673 of Ohio taxable income

$ 3365 plus 1347 of excess over $ 5000

$ 10100 plus 2694 of excess over $ 10000

$ 23570 plus 3368 of excess over $ 15000

$ 40410 plus 4040 of excess over $ 20000

$ 121210 plus 4715 of excess over $ 40000

$ 309810 plus 5388 of excess over $ 80000

$ 417570 plus 6255 of excess over $ 100000

$ 1043070 plus 6799 of excess over $ 200000

32

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 1998 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 your county board ofnumbers elections

ADAMS COUNTY Adams CountyOhio Valley Local SD 0101

ALLEN COUNTY 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 Ashland City SD 0301 Hillsdale Local SD 0302

Loudonville-Perrysville Ex Vil SD 0303 Mapleton Local SD 0304

ASHTABULA COUNTY 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 Alexander Local SD 0501 Athens City SD 0502 Federal Hocking Local SD 0503 Nelsonville-York City SD 0504 Trimble Local SD 0505

AUGLAIZE COUNTY 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 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 Eastern Local SD 0801 Fayetteville-Perry Local SD 0802 Georgetown Ex Vil SD 0803 Ripley Union Lewis Huntington Local SD 0804 Western Brown Local SD 0805

BUTLER COUNTY Edgewood City SD 0901 Fairfield City SD 0902 Hamilton City SD 0903 Lakota Local SD 0904

Madison Local SD 0905 MiddletownMonroe City SD 0906

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

CARROLL COUNTY Brown Local SD 1001 Carrollton Ex Vil SD 1002

CHAMPAIGN COUNTY 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 Mad River-Green Local SD 1201 Northeastern Local SD 1203 Northwestern Local SD 1204

Southeastern Local SD 1205 Springfield City SD 1206 Clark-Shawnee Local SD 1207 Tecumseh Local SD 1202

CLERMONT COUNTY 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 Blanchester Local SD 1401 Clinton-Massie Local SD 1402 East Clinton Local SD 1403 Wilmington City SD 1404

COLUMBIANA COUNTY 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 Coshocton City SD 1601 Ridgewood Local SD 1602 River View Local SD 1603

CRAWFORD COUNTY 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 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 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 Ayersville Local SD 2001

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

Northeastern Local SD 2005

DELAWARE COUNTY Big Walnut Local SD 2101 Buckeye Valley Local SD 2102

Delaware City SD 2103 Olentangy Local SD 2104

ERIE COUNTY 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 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 Miami Trace Local SD 2401 Washington Court House City SD 2402

FRANKLIN COUNTY 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 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

School district income tax in effect for 1998

33

GALLIA COUNTY Gallia County Local SD 2701 Gallipolis City SD 2702

GEAUGA COUNTY 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 Beavercreek City SD 2901

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

Sugarcreek Local SD 2905 Xenia City SD2906

Yellow Springs Ex Vil SD 2907

GUERNSEY COUNTY Cambridge City SD3001 East Guernsey Local SD3002 Rolling Hills Local SD 3003

HAMILTON COUNTY Cincinnati City SD3101 Deer Park Community City SD3102 Finneytown Local SD 3103 Forest Hills Local SD 3104 Indian Hill Ex Vil SD 3106 Lockland City SD 3107 Loveland City SD 3108 Madeira City SD 3109 Mariemont City SD3110 Mount Healthy City SD3111 North College Hill City SD 3112 Northwest Local SD 3113 Norwood City SD 3114 Oak Hills Local SD3115 Princeton City SD 3116 Reading Community City SD3117 Southwest Local SD 3118 St Bernard-Elmwood Place City SD 3119 Sycamore Community City SD 3120 Three Rivers Local SD 3121 Winton Woods City SD3105

Wyoming City SD 3122

HANCOCK COUNTY Arcadia Local SD 3201

Arlington Local SD3202 Cory-Rawson Local SD3203

Findlay City SD 3204 Liberty-Benton Local SD 3205 McComb Local SD 3206

Van Buren Local SD3207 Vanlue Local SD3208

HARDIN COUNTY Ada Ex Vil SD3301 Hardin Northern Local SD 3302 Kenton City SD3303 Ridgemont Local SD 3304

Riverdale Local SD3305 Upper Scioto Valley Local SD 3306

HARRISON COUNTY Conotton Valley Union Local SD 3401 Harrison Hills City SD 3402

HENRY COUNTY Holgate Local SD 3501 Liberty Center Local SD3502

Napoleon Area City SD3503 Patrick Henry Local SD3504

HIGHLAND COUNTY Bright Local SD3601 Fairfield Local SD 3602 Greenfield Ex Vil SD 3603

Hillsboro City SD 3604 Lynchburg-Clay Local SD3605

HOCKING COUNTY Logan-Hocking Local SD3701

HOLMES COUNTY East Holmes Local SD3801 West Holmes Local SD 3802

HURON COUNTY Bellevue City SD 3901 Monroeville Local SD 3902

New London Local SD 3903 Norwalk City SD 3904 South Central Local SD3905 Western Reserve Local SD3906

Willard City SD 3907

JACKSON COUNTY Jackson City SD4001 Oak Hill Union Local SD 4002 Wellston City SD4003

JEFFERSON COUNTY Buckeye Local SD 4101 Edison Local SD 4102 Indian Creek Local SD 4103 Steubenville City SD 4104 Toronto City SD 4105

KNOX COUNTY Centerburg Local SD 4201 Danville Local SD 4202

East Knox Local SD 4203 Fredericktown Local SD4204 Mount Vernon City SD4205 LAKE COUNTY Fairport Harbor Ex Vil SD 4301 Kirtland Local SD4302 Madison Local SD 4303 Mentor Ex Vil SD4304 Painesville City Local SD4305 Painesville Township Local SD 4306 Perry Local SD 4307 Wickliffe City SD 4308 Willoughby-Eastlake City SD 4309

LAWRENCE COUNTY Chesapeake Union Ex Vil SD 4401 Dawson-Bryant Local SD4402 Fairland Local SD4403 Ironton City SD4404 Rock Hill Local SD 4405 South Point Local SD 4406 Symmes Valley Local SD4407

LICKING COUNTY Granville Ex Vil SD 4501 Heath City SD4502 Johnstown-Monroe Local SD 4503 Lakewood Local SD 4504 Licking Heights Local SD 4505

Licking Valley Local SD4506 Newark City SD 4507

North Fork Local SD 4508 Northridge Local SD 4509 Southwest Licking Local SD4510

LOGAN COUNTY Bellefontaine City SD4601 Benjamin Logan Local SD 4602 Indian Lake Local SD4603

Riverside Local SD4604

LORAIN COUNTY Amherst Ex Vil SD4701 Avon Lake City SD 4702 Avon Local SD 4703 Clearview Local SD4704 Columbia Local SD 4705 Elyria City SD4706 Firelands Local SD 4707 Keystone Local SD 4708 Lorain City SD4709 Midview Local SD4710 North Ridgeville City SD 4711

Oberlin City SD 4712 Sheffield-Sheffield Lake City SD4713

Wellington Ex Vil SD4715

LUCAS COUNTY Anthony Wayne Local SD4801 Maumee City SD 4802 Oregon City SD 4803 Ottawa Hills Local SD4804 Springfield Local SD 4805 Sylvania City SD 4806 Toledo City SD 4807 Washington Local SD4808

School district income tax in effect for 1998

MADISON COUNTY Jefferson Local SD 4901

Jonathan Alder Local SD4902 London City SD4903 Madison-Plains Local SD 4904

MAHONING COUNTY Austintown Local SD 5001 Boardman Local SD 5002 Campbell City SD5003 Canfield Local SD 5004 Jackson-Milton Local SD 5005 Lowellville Local SD5006 Poland Local SD 5007 Sebring Local SD5008 South Range Local SD 5009 Springfield Local SD 5010 Struthers City SD5011 West Branch Local SD 5012 Western Reserve Local SD5013 Youngstown City SD5014

MARION COUNTY Elgin Local SD 5101 Marion City SD5102 Pleasant Local SD5103 Ridgedale Local SD5104 River Valley Local SD 5105

MEDINA COUNTY Black River Local SD5201 Brunswick City SD 5202 Buckeye Local SD 5203 Cloverleaf Local SD 5204 Highland Local SD 5205 Medina City SD 5206 Wadsworth City SD5207

MEIGS COUNTY Eastern Local SD 5301 Meigs Local SD 5302 Southern Local SD5303

MERCER COUNTY Celina City SD5401 Coldwater Ex Vil SD5402 Fort Recovery Local SD 5406

Marion Local SD 5403 Parkway Local SD 5405

St Henry Consolidated Local SD 5407

MIAMI COUNTY Bethel Local SD5501

Bradford Ex Vil SD 5502 Covington Ex Vil SD5503 Miami East Local SD 5504

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

Tipp City Ex Vil SD 5508 Troy City SD5509

MONROE COUNTY Switzerland of Ohio Local SD 5601

MONTGOMERY COUNTY Brookville Local SD 5701 Centerville City SD5702 Dayton City SD5703 Huber Heights City SD5715 Jefferson Township Local SD 5704 Kettering City SD 5705 Mad River Local SD5706 Miamisburg City SD5707

New Lebanon Local SD 5708 Northmont City SD5709 Northridge Local SD5710 Oakwood City SD5711 Trotwood-Madison City SD 5712

Valley View Local SD5713 Vandalia-Butler City SD5714 West Carrollton City SD5716

MORGAN COUNTY Morgan Local SD 5801

MORROW COUNTY Cardington-Lincoln Local SD 5901

Highland Local SD 5902 Mount Gilead Ex Vil SD 5903 Northmor Local SD 5904

34

MUSKINGUM COUNTY East Muskingum Local SD6001 Franklin Local SD6002 Maysville Local SD 6003 Tri-Valley Local SD 6004 West Muskingum Local SD 6005 Zanesville City SD6006

NOBLE COUNTY Caldwell Ex Vil SD 6101 Noble Local SD 6102

OTTAWA COUNTY Benton-Carroll-Salem Local SD6201 Danbury Local SD 6202 Genoa Area Local SD6203 Middle Bass Local SD6204 North Bass Local SD 6205 Port Clinton City SD6206 Put-In-Bay Local SD 6207

PAULDING COUNTY Antwerp Local SD 6301 Paulding Ex Vil SD 6302 Wayne Trace Local SD6303

PERRY COUNTY Crooksville Ex Vil SD6401 New Lexington City SD 6402 Northern Local SD6403 Southern Local SD6404

PICKAWAY COUNTY Circleville City SD 6501 Logan Elm Local SD 6502

Teays Valley Local SD6503 Westfall Local SD6504

PIKE COUNTY Eastern Local SD 6601 Scioto Valley Local SD 6602 Waverly City SD6603 Western Local SD6604

PORTAGE COUNTY Aurora City SD 6701 Crestwood Local SD6702 Field Local SD6703 James A Garfield Local SD 6704 Kent City SD6705 Ravenna City SD 6706 Rootstown Local SD6707 Southeast Local SD6708 Streetsboro City SD 6709 Waterloo Local SD 6710 Windham Ex Vil SD6711

PREBLE COUNTY College Corner Local SD 6801

National Trail Local SD 6802 Eaton City SD 6803 Preble Shawnee Local SD 6804

Twin Valley Community Local SD6805 Tri-County North Local SD6806

PUTNAM COUNTY Columbus Grove Local SD6901 Continental Local SD 6902

Jennings Local SD 6903 Kalida Local SD 6904

Leipsic Local SD 6905 Miller City-New Cleveland Local SD 6906 Ottawa-Glandorf Local SD6907

Ottoville Local SD6908 Pandora-Gilboa Local SD6909

RICHLAND COUNTY Clear Fork Valley Local SD 7001 Crestview Local SD7002 Lexington Local SD7003 Lucas Local SD7004 Madison Local SD 7005 Mansfield City SD 7006 Ontario Local SD7009

Plymouth Local SD7007 Shelby City SD 7008

ROSS COUNTY Adena Local SD7101 Chillicothe City SD7102 Huntington Local SD7103 Paint Valley Local SD 7104

Scioto Valley Local SD 7105 Union-Scioto Local SD7106 Zane Trace Local SD 7107

SANDUSKY COUNTY Clyde-Green Springs Ex Vil SD7201

Fremont City SD7202 Gibsonburg Ex Vil SD7203 Lakota Local SD 7204 Woodmore Local SD 7205

SCIOTO COUNTY Bloom-Vernon Local SD7301 Clay Local SD7302 Green Local SD 7303 Minford Local SD7304 New Boston Local SD 7305 Northwest Local SD 7306 Portsmouth City SD7307 Valley Local SD 7308 Washington-Nile Local SD7309 Wheelersburg Local SD7310

SENECA COUNTY Bettsville Local SD7401

Fostoria City SD 7402 Hopewell-Loudon Local SD7403

New Riegel Local SD 7404 Old Fort Local SD 7405 Seneca East Local SD7406 Tiffin City SD 7407

SHELBY COUNTY Anna Local SD 7501

Botkins Local SD7502 Fairlawn Local SD7503 Fort Loramie Local SD7504 Hardin-Houston Local SD 7505

Jackson Center Local SD7506 Russia Local SD 7507

Sidney City SD 7508

STARK COUNTY Alliance City SD7601 Canton City SD7602 Canton Local SD7603 Fairless Local SD7604 Jackson Local SD 7605 Lake Local SD 7606 Louisville City SD 7607 Marlington Local SD 7608

Massillon City SD7609 Minerva Local SD7610 North Canton City SD 7611 Northwest Local SD 7612 Osnaburg Local SD7613 Perry Local SD 7614 Plain Local SD7615 Sandy Valley Local SD 7616 Tuslaw Local SD 7617

SUMMIT COUNTY Akron City SD 7701 Barberton City SD 7702 Copley-Fairlawn City SD 7703 Coventry Local SD 7704 Cuyahoga Falls City SD 7705 Green Local SD 7707 Hudson Local SD7708 Manchester Local SD 7706 Mogadore Local SD7709 Nordonia Hills City SD 7710 Norton City SD 7711 Revere Local SD7712 Springfield Local SD 7713 Stow-Munroe Falls City SD 7714 Tallmadge City SD 7715 Twinsburg City SD 7716 Woodridge Local SD 7717

TRUMBULL COUNTY Bloomfield-Mespo Local SD7801 Bristol Local SD 7802 Brookfield Local SD7803 Champion Local SD 7804 Girard City SD7807 Howland Local SD 7808 Hubbard Ex Vil SD7809 Joseph Badger Local SD7810 LaBrae Local SD 7811 Lakeview Local SD 7812 Liberty Local SD 7813

School district income tax in effect for 1998

Lordstown Local SD7814 Maplewood Local SD 7815 Mathews Local SD 7806 McDonald Local SD 7816 Newton Falls Ex Vil SD 7817 Niles City SD7818 Southington Local SD7819 Warren City SD 7820 Weathersfield Local SD7821

TUSCARAWAS COUNTY Claymont City SD7901 Dover City SD 7902 Garaway Local SD7903 Indian Valley Local SD 7904 Newcomerstown Ex Vil SD 7905 New Philadelphia City SD7906 Strasburg-Franklin Local SD7907 Tuscarawas Valley Local SD 7908

UNION COUNTY Fairbanks Local SD 8001

Marysville Ex Vil SD 8002 North Union Local SD8003

VAN WERT COUNTY Crestview Local SD8101 Lincolnview Local SD8102 Van Wert City SD8104

VINTON COUNTY Vinton County Local SD 8201

WARREN COUNTY Carlisle Local SD8301 Franklin City SD8304 Kings Local SD8303 Lebanon City SD 8305 Little Miami Local SD8306 Mason City SD 8307 Springboro Community City SD 8302 Wayne Local SD8308

WASHINGTON COUNTY Belpre City SD8401 Fort Frye Local SD 8402 Frontier Local SD 8403 Marietta City SD8404 Warren Local SD 8405 Wolf Creek Local SD 8406

WAYNE COUNTY Chippewa Local SD8501 Dalton Local SD 8502 Green Local SD 8503 North Central Local SD8504

Northwestern Local SD 8505 Orrville City SD8506 Rittman Ex Vil SD8507 Southeast Local SD8508 Triway Local SD8509 Wooster City SD8510

WILLIAMS COUNTY Bryan City SD8601

Edgerton Local SD 8602 Edon-Northwest Local SD8603 Millcreek-West Unity Local SD8604 Montpelier Ex Vil SD8605 North Central Local SD8606

Stryker Local SD 8607

WOOD COUNTY Bowling Green City SD8701

Eastwood Local SD 8702 Elmwood Local SD8703

Lake Local SD 8704 North Baltimore Local SD8705 Northwood Local SD8706 Otsego Local SD8707

Perrysburg Ex Vil SD 8708 Rossford Ex Vil SD 8709

WYANDOT COUNTY Carey Ex Vil SD 8801

Mohawk Local SD8802 Upper Sandusky Ex Vil SD8803

35

To Determine the School District of Residence

COUNTY BOARD OF ELECTIONS

Adams 937-544-2633 Allen 419-223-8530 Ashland 419-282-4224 Ashtabula 440-576-6915

Athens 740-592-3201 Auglaize 419-738-9231 Belmont 740-676-1025 Brown 937-378-3008

Butler 513-887-3700 Carroll 330-627-2610 Champaign 937-652-1369 Clark 937-328-2491 2492 2604

Clermont 513-732-7275 Clinton 937-382-3537 Columbiana 330-424-1448 Coshocton 740-622-1117

Crawford 419-562-8721 Cuyahoga 216-443-3200 Darke 937-548-1835 Defiance 419-782-2906 8543

Delaware 740-368-1780 Erie 419-627-7601 Fairfield 740-687-7000 Fayette 740-335-1190

Franklin 614-462-3100 Fulton 419-335-6841 Gallia 740-446-1600 Geauga 440-285-2222 ext 5930

Greene 937-376-7470 Guernsey 740-432-2680 Hamilton 513-632-7031 Hancock 419-422-3245

Hardin 419-674-2211 Harrison 740-942-8866 Henry 419-592-7956 Highland 937-393-9961

Hocking 740-380-8683 Holmes 330-674-5921 Huron 419-668-8238 Jackson 740-286-2905

Jefferson 740-283-8522 Knox 740-397-2188 Lake 440-350-2700 Lawrence 740-532-0444

Call the County Board of Elections

COUNTY

Licking Logan Lorain Lucas

Madison Mahoning Marion Medina

Meigs Mercer Miami Monroe

Montgomery Morgan Morrow Muskingum

Noble Ottawa Paulding Perry

Pickaway Pike Portage Preble

Putnam Richland Ross Sandusky

Scioto Seneca Shelby Stark

Summit Trumbull Tuscarawas Union

Van Wert Vinton Warren Washington

Wayne Williams Wood Wyandot

BOARD OF ELECTIONS

740-349-8683 937-599-7255 440-244-3186 440-322-8228 419-213-4001

740-852-9424 330-783-2474 740-387-9631 330-722-9278

740-992-2697 419-586-2215 937-332-6926 740-472-0929

937-225-5656 740-962-3116 419-946-4026 740-455-7120

740-732-2057 419-734-6880 419-399-8230 740-342-2134

740-474-1100 8077 740-947-4512 2039 330-297-3511 937-456-8117

419-523-3343 419-774-5530 740-775-2350 419-334-6180

740-353-4178 419-447-4424 937-498-7207 330-438-8683

330-643-5200 330-369-4050 330-343-8819 937-642-2836

419-238-4192 740-596-5855 513-695-1358 740-374-6828

330-287-5480 419-636-1854 419-354-9120 419-294-1226

36 70998

n

n

I I I

I I I I

I I I I I I

I I I I I I I I

I I I

I I I I

I I I I

I I I I I

1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 i i 1 1 1

- 111111111111

IT-10 OHIO Information Notice 1998 For the year January 1-December 31 1998 or other taxable year beginning ________________________ 1998 and ending ________________________ 19_____

TY

PE

OR

PR

INT

TY

PE O

R P

RIN

T

Your first name Initial Last name Your social security number Filing Statusmdashcheck only one

n Single Notice

n Joint Notice

If a joint notice spousersquos first name Initial Last name Spousersquos social security number

Home address (number and street) PLACE LABEL HERE Apt No Ohio county

City town or post office state and ZIP code Ohio Public School District Number

s

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 7

I AM NOT REQUIRED TO FILE A 1998 OHIO INCOME TAX RETURN BECAUSE

1 I MOVED OUT OF THE STATE OF OHIO IN 1997 AND HAD NO INCOME IN OHIO DURING 1998

I MOVED TO ______________________________ DATE MOVED ______________________________

2 IN 1998 I WAS A RESIDENT OF ONE OF THE FOLLOWING STATES (CIRCLE STATE) KENTUCKY INDIANA WEST VIRGINIA MICHIGAN OR PENNSYLVANIA AND I 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 WE MAY ASK YOU LATER ON 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 1998

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)

OHIO IT-40P 1998PINCOME TAX PAYMENT VOUCHER Please use UPPER CASE letters to print the first three letters of

Taxpayerrsquos last name Spousersquos last name Your first name Initial Last name

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

(if joint filing)

Your Social Security Number

Spousersquos Number

(if joint filing)

Dollars Cents Return this voucher with check or money order payable to TREASURER OF STATE OF OHIO and mail to AMOUNT OF OHIO DEPrsquoT OF TAXATION PO BOX 182131 COLUMBUS OHIO 43218-2131 PAYMENT

s $

37

HOW TO GET OHIO TAX INFORMATION Do you want information by telephone - FAST FAST (Fast Answers about State Taxes) is an auto-mated phone system where you can get the status of your 1998 refund or get answers to the 23 most fre-quently asked tax questions Recorded tax information will be available 24 hours a day seven days a week

How do I use FAST to get refund information You can check on the status of your 1998 Ohio Income Tax refund by calling toll free 1-800-282-1784 You will be required to provide your social security number and your refund amount We will then tell you if your refund has been processed and when you can expect your refund Refund information will occasionally not be available due to system maintenance Refund pro-cessing takes from six to eight weeks You are limited to one refund information call every three days

Do you want to access us on the Internet Visit the State of Ohio Internet Web Site at wwwstateohustax You can get answers to the 23 most frequently asked tax questions as well as tax forms Publications Information Releases Tax Rules and Statistics

Do you want to visit us in person The addresses for our district offices are found on page 39 of this booklet

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 to a tax question If you write be sure to include your social security number Our address is found on page 39 of this booklet

How do I use FAST to answer a tax question You can listen to answers for the following 23 most frequently asked questions by calling toll free 1-800-282-1780 A pre-recorded message will follow each

Forms Information bull Where can I pick up Ohio income tax forms bull How can I get a copy of my Ohio income tax return bull What should I do if I need a paper copy of my

Telefile return

Filing Requirements bull I moved into Ohio last year How do I file bull How can I get an extension of time to file my Ohio

income tax return bull Where do I send my Ohio income tax return bull I never received a W-2 form What do I do bull What should I do if I need to correct my Telefile

return bull What should I do if the IRS examined and changed

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

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

an Ohio return bull Can my children claim themselves on their Ohio

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

Refund Problems bull I moved since I filed my Ohio return How can I get

my refund bull My spouse passed away but my refund check has

both our names on it What should I do bull Irsquom due a refund Do I still need to file an Ohio

income tax return bull Irsquove either lost my refund check or it was stolen

What should I do

Payment Information bull Why was my Ohio withholding disallowed bull Should I file my Ohio income tax return even though

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

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

income taxes bull Can I pay my taxes with a credit card

Ohio School District Information bull How do I find out what school district I live in bull What do I do if my employer mistakenly withheld

Ohio school district income tax

38

ii11imi111 11111 11 11 111 1

0

TAXPAYER ASSISTANCE

By Internet STATE OF OHIO INTERNET WEBSITE

Tax Forms Instructions wwwstateohustax FAST Tax Questions

By Phone TOLL FREE TELEPHONE NUMBERS

Toll Free 24 Hour Refund Hotline 1-800-282-1784 Toll Free Form Requests 1-800-282-1782 Toll Free Tax Questions 1-800-282-1780

Walk-in Ohio Department of Taxation District Office Locations Walk-in services are available at all office locations Monday through Friday 800 am to 500 pm

AKRON DISTRICT OFFICE CINCINNATI DISTRICT OFFICE CLEVELAND DISTRICT OFFICE 161 South High Street 900 Dalton Avenue at West 8th Street 615 West Superior Avenue Suite 501 Cincinnati Ohio 45203-1171 Fifth Floor Room 570 Akron Ohio 44308-1600 Cleveland Ohio 44113-1891

COLUMBUS DISTRICT OFFICE DAYTON DISTRICT OFFICE LIMA DISTRICT OFFICE 1880 East Dublin-Granville Road Centre City Offices 1303 Bellefontaine Avenue Columbus Ohio 43229-3529 15 East Fourth Street Room 510 Lima Ohio 45804-3199

Dayton Ohio 45402-2162

TOLEDO DISTRICT OFFICE YOUNGSTOWN DISTRICT OFFICE ZANESVILLE DISTRICT OFFICE One Government Center Stambaugh Building 601 Underwood Street Suite 1400 44 Federal Plaza Central 300 Zanesville Ohio 43701-3786 Toledo Ohio 43604-2232 Youngstown Ohio 44503-1651

Written Ohio Department of Taxation Taxpayer Services Mailing address

Ohio Department of Taxation Taxpayer ServiceCentral Registration Division Taxpayer Services Response Section PO Box 182382 Columbus Ohio 43218-2382

For Deaf Hard of Hearing or Speech Impaired who use TTY or TDD only Please contact the Ohio Relay Service at 1-800-750-0750 and give the Communication Assistant the Ohio Department of Taxation telephone number that you wish to contact

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 loca-tions in your area call the Internal Revenue Service at 1-800-829-1040 If you received an Ohio andor Federal income tax pack-age in the mail take them with you when you go for help

The Ohio Department of Taxation is an Equal Opportunity Employer

39

OHIO Department of Taxation Columbus Ohio 43270

  • Untitled
    • 2
Page 32: Individual Income Tax · Individual Income Tax Forms and Instructions This booklet contains 2 copies of Form IT-1040, the standard Ohio income tax form AND Form IT-1040 EZ, the short

THESE TABLES REFLECT A 9339 DECREASE FROM THE TAX RATES ESTABLISHED BY LAW

Under Ohio law when the state ends its fiscal year with a significant budget surplus that surplus is refunded to taxpayers through a temporary reduction in the income tax rates Ohio ended its 1998 fiscal year with a significant surplus therefore Ohio tax rates for 1998 have been reduced

These tables show the tax and tax rate before and after reduction The crossed-out part of the table shows the tax and tax rate before reduction The amount shown in the shaded area is the tax and tax rate after reduction

Use the shaded part of the tables to determine your 1998 Ohio income taxes

Use these tax tables for 1998 Ohio taxes only

1998 IT-1040EZ AND IT-1040 TAX TABLE NO 2

Taxpayers with Ohio taxable income of $100000 or more must use this table

Ohio taxable income (line 5 of Form IT-1040EZ or line 5 of Form IT-1040)

$0mdash 5000 $5000mdash 10000

$10000mdash 15000 $15000mdash 20000 $20000mdash 40000 $40000mdash 80000 $80000mdash 100000

$100000mdash 200000 over 200000

Ohio tax rate before reduction DO NOT USE

743 of Ohio taxable income

$ 3715 plus 1486 of excess over $ 5000

$ 11145 plus 2972 of excess over $ 10000

$ 26065 plus 3715 of excess over $ 15000

$ 44580 plus 4457 of excess over $ 20000

$ 133720 plus 5201 of excess over $ 40000

$ 341760 plus 5943 of excess over $ 80000

$ 460620 plus 69 of excess over $ 100000

$ 1150620 plus 75 of excess over $ 200000

1998 Ohio tax rate after reduction

673 of Ohio taxable income

$ 3365 plus 1347 of excess over $ 5000

$ 10100 plus 2694 of excess over $ 10000

$ 23570 plus 3368 of excess over $ 15000

$ 40410 plus 4040 of excess over $ 20000

$ 121210 plus 4715 of excess over $ 40000

$ 309810 plus 5388 of excess over $ 80000

$ 417570 plus 6255 of excess over $ 100000

$ 1043070 plus 6799 of excess over $ 200000

32

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 1998 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 your county board ofnumbers elections

ADAMS COUNTY Adams CountyOhio Valley Local SD 0101

ALLEN COUNTY 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 Ashland City SD 0301 Hillsdale Local SD 0302

Loudonville-Perrysville Ex Vil SD 0303 Mapleton Local SD 0304

ASHTABULA COUNTY 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 Alexander Local SD 0501 Athens City SD 0502 Federal Hocking Local SD 0503 Nelsonville-York City SD 0504 Trimble Local SD 0505

AUGLAIZE COUNTY 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 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 Eastern Local SD 0801 Fayetteville-Perry Local SD 0802 Georgetown Ex Vil SD 0803 Ripley Union Lewis Huntington Local SD 0804 Western Brown Local SD 0805

BUTLER COUNTY Edgewood City SD 0901 Fairfield City SD 0902 Hamilton City SD 0903 Lakota Local SD 0904

Madison Local SD 0905 MiddletownMonroe City SD 0906

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

CARROLL COUNTY Brown Local SD 1001 Carrollton Ex Vil SD 1002

CHAMPAIGN COUNTY 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 Mad River-Green Local SD 1201 Northeastern Local SD 1203 Northwestern Local SD 1204

Southeastern Local SD 1205 Springfield City SD 1206 Clark-Shawnee Local SD 1207 Tecumseh Local SD 1202

CLERMONT COUNTY 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 Blanchester Local SD 1401 Clinton-Massie Local SD 1402 East Clinton Local SD 1403 Wilmington City SD 1404

COLUMBIANA COUNTY 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 Coshocton City SD 1601 Ridgewood Local SD 1602 River View Local SD 1603

CRAWFORD COUNTY 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 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 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 Ayersville Local SD 2001

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

Northeastern Local SD 2005

DELAWARE COUNTY Big Walnut Local SD 2101 Buckeye Valley Local SD 2102

Delaware City SD 2103 Olentangy Local SD 2104

ERIE COUNTY 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 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 Miami Trace Local SD 2401 Washington Court House City SD 2402

FRANKLIN COUNTY 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 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

School district income tax in effect for 1998

33

GALLIA COUNTY Gallia County Local SD 2701 Gallipolis City SD 2702

GEAUGA COUNTY 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 Beavercreek City SD 2901

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

Sugarcreek Local SD 2905 Xenia City SD2906

Yellow Springs Ex Vil SD 2907

GUERNSEY COUNTY Cambridge City SD3001 East Guernsey Local SD3002 Rolling Hills Local SD 3003

HAMILTON COUNTY Cincinnati City SD3101 Deer Park Community City SD3102 Finneytown Local SD 3103 Forest Hills Local SD 3104 Indian Hill Ex Vil SD 3106 Lockland City SD 3107 Loveland City SD 3108 Madeira City SD 3109 Mariemont City SD3110 Mount Healthy City SD3111 North College Hill City SD 3112 Northwest Local SD 3113 Norwood City SD 3114 Oak Hills Local SD3115 Princeton City SD 3116 Reading Community City SD3117 Southwest Local SD 3118 St Bernard-Elmwood Place City SD 3119 Sycamore Community City SD 3120 Three Rivers Local SD 3121 Winton Woods City SD3105

Wyoming City SD 3122

HANCOCK COUNTY Arcadia Local SD 3201

Arlington Local SD3202 Cory-Rawson Local SD3203

Findlay City SD 3204 Liberty-Benton Local SD 3205 McComb Local SD 3206

Van Buren Local SD3207 Vanlue Local SD3208

HARDIN COUNTY Ada Ex Vil SD3301 Hardin Northern Local SD 3302 Kenton City SD3303 Ridgemont Local SD 3304

Riverdale Local SD3305 Upper Scioto Valley Local SD 3306

HARRISON COUNTY Conotton Valley Union Local SD 3401 Harrison Hills City SD 3402

HENRY COUNTY Holgate Local SD 3501 Liberty Center Local SD3502

Napoleon Area City SD3503 Patrick Henry Local SD3504

HIGHLAND COUNTY Bright Local SD3601 Fairfield Local SD 3602 Greenfield Ex Vil SD 3603

Hillsboro City SD 3604 Lynchburg-Clay Local SD3605

HOCKING COUNTY Logan-Hocking Local SD3701

HOLMES COUNTY East Holmes Local SD3801 West Holmes Local SD 3802

HURON COUNTY Bellevue City SD 3901 Monroeville Local SD 3902

New London Local SD 3903 Norwalk City SD 3904 South Central Local SD3905 Western Reserve Local SD3906

Willard City SD 3907

JACKSON COUNTY Jackson City SD4001 Oak Hill Union Local SD 4002 Wellston City SD4003

JEFFERSON COUNTY Buckeye Local SD 4101 Edison Local SD 4102 Indian Creek Local SD 4103 Steubenville City SD 4104 Toronto City SD 4105

KNOX COUNTY Centerburg Local SD 4201 Danville Local SD 4202

East Knox Local SD 4203 Fredericktown Local SD4204 Mount Vernon City SD4205 LAKE COUNTY Fairport Harbor Ex Vil SD 4301 Kirtland Local SD4302 Madison Local SD 4303 Mentor Ex Vil SD4304 Painesville City Local SD4305 Painesville Township Local SD 4306 Perry Local SD 4307 Wickliffe City SD 4308 Willoughby-Eastlake City SD 4309

LAWRENCE COUNTY Chesapeake Union Ex Vil SD 4401 Dawson-Bryant Local SD4402 Fairland Local SD4403 Ironton City SD4404 Rock Hill Local SD 4405 South Point Local SD 4406 Symmes Valley Local SD4407

LICKING COUNTY Granville Ex Vil SD 4501 Heath City SD4502 Johnstown-Monroe Local SD 4503 Lakewood Local SD 4504 Licking Heights Local SD 4505

Licking Valley Local SD4506 Newark City SD 4507

North Fork Local SD 4508 Northridge Local SD 4509 Southwest Licking Local SD4510

LOGAN COUNTY Bellefontaine City SD4601 Benjamin Logan Local SD 4602 Indian Lake Local SD4603

Riverside Local SD4604

LORAIN COUNTY Amherst Ex Vil SD4701 Avon Lake City SD 4702 Avon Local SD 4703 Clearview Local SD4704 Columbia Local SD 4705 Elyria City SD4706 Firelands Local SD 4707 Keystone Local SD 4708 Lorain City SD4709 Midview Local SD4710 North Ridgeville City SD 4711

Oberlin City SD 4712 Sheffield-Sheffield Lake City SD4713

Wellington Ex Vil SD4715

LUCAS COUNTY Anthony Wayne Local SD4801 Maumee City SD 4802 Oregon City SD 4803 Ottawa Hills Local SD4804 Springfield Local SD 4805 Sylvania City SD 4806 Toledo City SD 4807 Washington Local SD4808

School district income tax in effect for 1998

MADISON COUNTY Jefferson Local SD 4901

Jonathan Alder Local SD4902 London City SD4903 Madison-Plains Local SD 4904

MAHONING COUNTY Austintown Local SD 5001 Boardman Local SD 5002 Campbell City SD5003 Canfield Local SD 5004 Jackson-Milton Local SD 5005 Lowellville Local SD5006 Poland Local SD 5007 Sebring Local SD5008 South Range Local SD 5009 Springfield Local SD 5010 Struthers City SD5011 West Branch Local SD 5012 Western Reserve Local SD5013 Youngstown City SD5014

MARION COUNTY Elgin Local SD 5101 Marion City SD5102 Pleasant Local SD5103 Ridgedale Local SD5104 River Valley Local SD 5105

MEDINA COUNTY Black River Local SD5201 Brunswick City SD 5202 Buckeye Local SD 5203 Cloverleaf Local SD 5204 Highland Local SD 5205 Medina City SD 5206 Wadsworth City SD5207

MEIGS COUNTY Eastern Local SD 5301 Meigs Local SD 5302 Southern Local SD5303

MERCER COUNTY Celina City SD5401 Coldwater Ex Vil SD5402 Fort Recovery Local SD 5406

Marion Local SD 5403 Parkway Local SD 5405

St Henry Consolidated Local SD 5407

MIAMI COUNTY Bethel Local SD5501

Bradford Ex Vil SD 5502 Covington Ex Vil SD5503 Miami East Local SD 5504

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

Tipp City Ex Vil SD 5508 Troy City SD5509

MONROE COUNTY Switzerland of Ohio Local SD 5601

MONTGOMERY COUNTY Brookville Local SD 5701 Centerville City SD5702 Dayton City SD5703 Huber Heights City SD5715 Jefferson Township Local SD 5704 Kettering City SD 5705 Mad River Local SD5706 Miamisburg City SD5707

New Lebanon Local SD 5708 Northmont City SD5709 Northridge Local SD5710 Oakwood City SD5711 Trotwood-Madison City SD 5712

Valley View Local SD5713 Vandalia-Butler City SD5714 West Carrollton City SD5716

MORGAN COUNTY Morgan Local SD 5801

MORROW COUNTY Cardington-Lincoln Local SD 5901

Highland Local SD 5902 Mount Gilead Ex Vil SD 5903 Northmor Local SD 5904

34

MUSKINGUM COUNTY East Muskingum Local SD6001 Franklin Local SD6002 Maysville Local SD 6003 Tri-Valley Local SD 6004 West Muskingum Local SD 6005 Zanesville City SD6006

NOBLE COUNTY Caldwell Ex Vil SD 6101 Noble Local SD 6102

OTTAWA COUNTY Benton-Carroll-Salem Local SD6201 Danbury Local SD 6202 Genoa Area Local SD6203 Middle Bass Local SD6204 North Bass Local SD 6205 Port Clinton City SD6206 Put-In-Bay Local SD 6207

PAULDING COUNTY Antwerp Local SD 6301 Paulding Ex Vil SD 6302 Wayne Trace Local SD6303

PERRY COUNTY Crooksville Ex Vil SD6401 New Lexington City SD 6402 Northern Local SD6403 Southern Local SD6404

PICKAWAY COUNTY Circleville City SD 6501 Logan Elm Local SD 6502

Teays Valley Local SD6503 Westfall Local SD6504

PIKE COUNTY Eastern Local SD 6601 Scioto Valley Local SD 6602 Waverly City SD6603 Western Local SD6604

PORTAGE COUNTY Aurora City SD 6701 Crestwood Local SD6702 Field Local SD6703 James A Garfield Local SD 6704 Kent City SD6705 Ravenna City SD 6706 Rootstown Local SD6707 Southeast Local SD6708 Streetsboro City SD 6709 Waterloo Local SD 6710 Windham Ex Vil SD6711

PREBLE COUNTY College Corner Local SD 6801

National Trail Local SD 6802 Eaton City SD 6803 Preble Shawnee Local SD 6804

Twin Valley Community Local SD6805 Tri-County North Local SD6806

PUTNAM COUNTY Columbus Grove Local SD6901 Continental Local SD 6902

Jennings Local SD 6903 Kalida Local SD 6904

Leipsic Local SD 6905 Miller City-New Cleveland Local SD 6906 Ottawa-Glandorf Local SD6907

Ottoville Local SD6908 Pandora-Gilboa Local SD6909

RICHLAND COUNTY Clear Fork Valley Local SD 7001 Crestview Local SD7002 Lexington Local SD7003 Lucas Local SD7004 Madison Local SD 7005 Mansfield City SD 7006 Ontario Local SD7009

Plymouth Local SD7007 Shelby City SD 7008

ROSS COUNTY Adena Local SD7101 Chillicothe City SD7102 Huntington Local SD7103 Paint Valley Local SD 7104

Scioto Valley Local SD 7105 Union-Scioto Local SD7106 Zane Trace Local SD 7107

SANDUSKY COUNTY Clyde-Green Springs Ex Vil SD7201

Fremont City SD7202 Gibsonburg Ex Vil SD7203 Lakota Local SD 7204 Woodmore Local SD 7205

SCIOTO COUNTY Bloom-Vernon Local SD7301 Clay Local SD7302 Green Local SD 7303 Minford Local SD7304 New Boston Local SD 7305 Northwest Local SD 7306 Portsmouth City SD7307 Valley Local SD 7308 Washington-Nile Local SD7309 Wheelersburg Local SD7310

SENECA COUNTY Bettsville Local SD7401

Fostoria City SD 7402 Hopewell-Loudon Local SD7403

New Riegel Local SD 7404 Old Fort Local SD 7405 Seneca East Local SD7406 Tiffin City SD 7407

SHELBY COUNTY Anna Local SD 7501

Botkins Local SD7502 Fairlawn Local SD7503 Fort Loramie Local SD7504 Hardin-Houston Local SD 7505

Jackson Center Local SD7506 Russia Local SD 7507

Sidney City SD 7508

STARK COUNTY Alliance City SD7601 Canton City SD7602 Canton Local SD7603 Fairless Local SD7604 Jackson Local SD 7605 Lake Local SD 7606 Louisville City SD 7607 Marlington Local SD 7608

Massillon City SD7609 Minerva Local SD7610 North Canton City SD 7611 Northwest Local SD 7612 Osnaburg Local SD7613 Perry Local SD 7614 Plain Local SD7615 Sandy Valley Local SD 7616 Tuslaw Local SD 7617

SUMMIT COUNTY Akron City SD 7701 Barberton City SD 7702 Copley-Fairlawn City SD 7703 Coventry Local SD 7704 Cuyahoga Falls City SD 7705 Green Local SD 7707 Hudson Local SD7708 Manchester Local SD 7706 Mogadore Local SD7709 Nordonia Hills City SD 7710 Norton City SD 7711 Revere Local SD7712 Springfield Local SD 7713 Stow-Munroe Falls City SD 7714 Tallmadge City SD 7715 Twinsburg City SD 7716 Woodridge Local SD 7717

TRUMBULL COUNTY Bloomfield-Mespo Local SD7801 Bristol Local SD 7802 Brookfield Local SD7803 Champion Local SD 7804 Girard City SD7807 Howland Local SD 7808 Hubbard Ex Vil SD7809 Joseph Badger Local SD7810 LaBrae Local SD 7811 Lakeview Local SD 7812 Liberty Local SD 7813

School district income tax in effect for 1998

Lordstown Local SD7814 Maplewood Local SD 7815 Mathews Local SD 7806 McDonald Local SD 7816 Newton Falls Ex Vil SD 7817 Niles City SD7818 Southington Local SD7819 Warren City SD 7820 Weathersfield Local SD7821

TUSCARAWAS COUNTY Claymont City SD7901 Dover City SD 7902 Garaway Local SD7903 Indian Valley Local SD 7904 Newcomerstown Ex Vil SD 7905 New Philadelphia City SD7906 Strasburg-Franklin Local SD7907 Tuscarawas Valley Local SD 7908

UNION COUNTY Fairbanks Local SD 8001

Marysville Ex Vil SD 8002 North Union Local SD8003

VAN WERT COUNTY Crestview Local SD8101 Lincolnview Local SD8102 Van Wert City SD8104

VINTON COUNTY Vinton County Local SD 8201

WARREN COUNTY Carlisle Local SD8301 Franklin City SD8304 Kings Local SD8303 Lebanon City SD 8305 Little Miami Local SD8306 Mason City SD 8307 Springboro Community City SD 8302 Wayne Local SD8308

WASHINGTON COUNTY Belpre City SD8401 Fort Frye Local SD 8402 Frontier Local SD 8403 Marietta City SD8404 Warren Local SD 8405 Wolf Creek Local SD 8406

WAYNE COUNTY Chippewa Local SD8501 Dalton Local SD 8502 Green Local SD 8503 North Central Local SD8504

Northwestern Local SD 8505 Orrville City SD8506 Rittman Ex Vil SD8507 Southeast Local SD8508 Triway Local SD8509 Wooster City SD8510

WILLIAMS COUNTY Bryan City SD8601

Edgerton Local SD 8602 Edon-Northwest Local SD8603 Millcreek-West Unity Local SD8604 Montpelier Ex Vil SD8605 North Central Local SD8606

Stryker Local SD 8607

WOOD COUNTY Bowling Green City SD8701

Eastwood Local SD 8702 Elmwood Local SD8703

Lake Local SD 8704 North Baltimore Local SD8705 Northwood Local SD8706 Otsego Local SD8707

Perrysburg Ex Vil SD 8708 Rossford Ex Vil SD 8709

WYANDOT COUNTY Carey Ex Vil SD 8801

Mohawk Local SD8802 Upper Sandusky Ex Vil SD8803

35

To Determine the School District of Residence

COUNTY BOARD OF ELECTIONS

Adams 937-544-2633 Allen 419-223-8530 Ashland 419-282-4224 Ashtabula 440-576-6915

Athens 740-592-3201 Auglaize 419-738-9231 Belmont 740-676-1025 Brown 937-378-3008

Butler 513-887-3700 Carroll 330-627-2610 Champaign 937-652-1369 Clark 937-328-2491 2492 2604

Clermont 513-732-7275 Clinton 937-382-3537 Columbiana 330-424-1448 Coshocton 740-622-1117

Crawford 419-562-8721 Cuyahoga 216-443-3200 Darke 937-548-1835 Defiance 419-782-2906 8543

Delaware 740-368-1780 Erie 419-627-7601 Fairfield 740-687-7000 Fayette 740-335-1190

Franklin 614-462-3100 Fulton 419-335-6841 Gallia 740-446-1600 Geauga 440-285-2222 ext 5930

Greene 937-376-7470 Guernsey 740-432-2680 Hamilton 513-632-7031 Hancock 419-422-3245

Hardin 419-674-2211 Harrison 740-942-8866 Henry 419-592-7956 Highland 937-393-9961

Hocking 740-380-8683 Holmes 330-674-5921 Huron 419-668-8238 Jackson 740-286-2905

Jefferson 740-283-8522 Knox 740-397-2188 Lake 440-350-2700 Lawrence 740-532-0444

Call the County Board of Elections

COUNTY

Licking Logan Lorain Lucas

Madison Mahoning Marion Medina

Meigs Mercer Miami Monroe

Montgomery Morgan Morrow Muskingum

Noble Ottawa Paulding Perry

Pickaway Pike Portage Preble

Putnam Richland Ross Sandusky

Scioto Seneca Shelby Stark

Summit Trumbull Tuscarawas Union

Van Wert Vinton Warren Washington

Wayne Williams Wood Wyandot

BOARD OF ELECTIONS

740-349-8683 937-599-7255 440-244-3186 440-322-8228 419-213-4001

740-852-9424 330-783-2474 740-387-9631 330-722-9278

740-992-2697 419-586-2215 937-332-6926 740-472-0929

937-225-5656 740-962-3116 419-946-4026 740-455-7120

740-732-2057 419-734-6880 419-399-8230 740-342-2134

740-474-1100 8077 740-947-4512 2039 330-297-3511 937-456-8117

419-523-3343 419-774-5530 740-775-2350 419-334-6180

740-353-4178 419-447-4424 937-498-7207 330-438-8683

330-643-5200 330-369-4050 330-343-8819 937-642-2836

419-238-4192 740-596-5855 513-695-1358 740-374-6828

330-287-5480 419-636-1854 419-354-9120 419-294-1226

36 70998

n

n

I I I

I I I I

I I I I I I

I I I I I I I I

I I I

I I I I

I I I I

I I I I I

1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 i i 1 1 1

- 111111111111

IT-10 OHIO Information Notice 1998 For the year January 1-December 31 1998 or other taxable year beginning ________________________ 1998 and ending ________________________ 19_____

TY

PE

OR

PR

INT

TY

PE O

R P

RIN

T

Your first name Initial Last name Your social security number Filing Statusmdashcheck only one

n Single Notice

n Joint Notice

If a joint notice spousersquos first name Initial Last name Spousersquos social security number

Home address (number and street) PLACE LABEL HERE Apt No Ohio county

City town or post office state and ZIP code Ohio Public School District Number

s

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 7

I AM NOT REQUIRED TO FILE A 1998 OHIO INCOME TAX RETURN BECAUSE

1 I MOVED OUT OF THE STATE OF OHIO IN 1997 AND HAD NO INCOME IN OHIO DURING 1998

I MOVED TO ______________________________ DATE MOVED ______________________________

2 IN 1998 I WAS A RESIDENT OF ONE OF THE FOLLOWING STATES (CIRCLE STATE) KENTUCKY INDIANA WEST VIRGINIA MICHIGAN OR PENNSYLVANIA AND I 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 WE MAY ASK YOU LATER ON 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 1998

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)

OHIO IT-40P 1998PINCOME TAX PAYMENT VOUCHER Please use UPPER CASE letters to print the first three letters of

Taxpayerrsquos last name Spousersquos last name Your first name Initial Last name

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

(if joint filing)

Your Social Security Number

Spousersquos Number

(if joint filing)

Dollars Cents Return this voucher with check or money order payable to TREASURER OF STATE OF OHIO and mail to AMOUNT OF OHIO DEPrsquoT OF TAXATION PO BOX 182131 COLUMBUS OHIO 43218-2131 PAYMENT

s $

37

HOW TO GET OHIO TAX INFORMATION Do you want information by telephone - FAST FAST (Fast Answers about State Taxes) is an auto-mated phone system where you can get the status of your 1998 refund or get answers to the 23 most fre-quently asked tax questions Recorded tax information will be available 24 hours a day seven days a week

How do I use FAST to get refund information You can check on the status of your 1998 Ohio Income Tax refund by calling toll free 1-800-282-1784 You will be required to provide your social security number and your refund amount We will then tell you if your refund has been processed and when you can expect your refund Refund information will occasionally not be available due to system maintenance Refund pro-cessing takes from six to eight weeks You are limited to one refund information call every three days

Do you want to access us on the Internet Visit the State of Ohio Internet Web Site at wwwstateohustax You can get answers to the 23 most frequently asked tax questions as well as tax forms Publications Information Releases Tax Rules and Statistics

Do you want to visit us in person The addresses for our district offices are found on page 39 of this booklet

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 to a tax question If you write be sure to include your social security number Our address is found on page 39 of this booklet

How do I use FAST to answer a tax question You can listen to answers for the following 23 most frequently asked questions by calling toll free 1-800-282-1780 A pre-recorded message will follow each

Forms Information bull Where can I pick up Ohio income tax forms bull How can I get a copy of my Ohio income tax return bull What should I do if I need a paper copy of my

Telefile return

Filing Requirements bull I moved into Ohio last year How do I file bull How can I get an extension of time to file my Ohio

income tax return bull Where do I send my Ohio income tax return bull I never received a W-2 form What do I do bull What should I do if I need to correct my Telefile

return bull What should I do if the IRS examined and changed

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

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

an Ohio return bull Can my children claim themselves on their Ohio

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

Refund Problems bull I moved since I filed my Ohio return How can I get

my refund bull My spouse passed away but my refund check has

both our names on it What should I do bull Irsquom due a refund Do I still need to file an Ohio

income tax return bull Irsquove either lost my refund check or it was stolen

What should I do

Payment Information bull Why was my Ohio withholding disallowed bull Should I file my Ohio income tax return even though

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

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

income taxes bull Can I pay my taxes with a credit card

Ohio School District Information bull How do I find out what school district I live in bull What do I do if my employer mistakenly withheld

Ohio school district income tax

38

ii11imi111 11111 11 11 111 1

0

TAXPAYER ASSISTANCE

By Internet STATE OF OHIO INTERNET WEBSITE

Tax Forms Instructions wwwstateohustax FAST Tax Questions

By Phone TOLL FREE TELEPHONE NUMBERS

Toll Free 24 Hour Refund Hotline 1-800-282-1784 Toll Free Form Requests 1-800-282-1782 Toll Free Tax Questions 1-800-282-1780

Walk-in Ohio Department of Taxation District Office Locations Walk-in services are available at all office locations Monday through Friday 800 am to 500 pm

AKRON DISTRICT OFFICE CINCINNATI DISTRICT OFFICE CLEVELAND DISTRICT OFFICE 161 South High Street 900 Dalton Avenue at West 8th Street 615 West Superior Avenue Suite 501 Cincinnati Ohio 45203-1171 Fifth Floor Room 570 Akron Ohio 44308-1600 Cleveland Ohio 44113-1891

COLUMBUS DISTRICT OFFICE DAYTON DISTRICT OFFICE LIMA DISTRICT OFFICE 1880 East Dublin-Granville Road Centre City Offices 1303 Bellefontaine Avenue Columbus Ohio 43229-3529 15 East Fourth Street Room 510 Lima Ohio 45804-3199

Dayton Ohio 45402-2162

TOLEDO DISTRICT OFFICE YOUNGSTOWN DISTRICT OFFICE ZANESVILLE DISTRICT OFFICE One Government Center Stambaugh Building 601 Underwood Street Suite 1400 44 Federal Plaza Central 300 Zanesville Ohio 43701-3786 Toledo Ohio 43604-2232 Youngstown Ohio 44503-1651

Written Ohio Department of Taxation Taxpayer Services Mailing address

Ohio Department of Taxation Taxpayer ServiceCentral Registration Division Taxpayer Services Response Section PO Box 182382 Columbus Ohio 43218-2382

For Deaf Hard of Hearing or Speech Impaired who use TTY or TDD only Please contact the Ohio Relay Service at 1-800-750-0750 and give the Communication Assistant the Ohio Department of Taxation telephone number that you wish to contact

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 loca-tions in your area call the Internal Revenue Service at 1-800-829-1040 If you received an Ohio andor Federal income tax pack-age in the mail take them with you when you go for help

The Ohio Department of Taxation is an Equal Opportunity Employer

39

OHIO Department of Taxation Columbus Ohio 43270

  • Untitled
    • 2
Page 33: Individual Income Tax · Individual Income Tax Forms and Instructions This booklet contains 2 copies of Form IT-1040, the standard Ohio income tax form AND Form IT-1040 EZ, the short

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 1998 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 your county board ofnumbers elections

ADAMS COUNTY Adams CountyOhio Valley Local SD 0101

ALLEN COUNTY 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 Ashland City SD 0301 Hillsdale Local SD 0302

Loudonville-Perrysville Ex Vil SD 0303 Mapleton Local SD 0304

ASHTABULA COUNTY 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 Alexander Local SD 0501 Athens City SD 0502 Federal Hocking Local SD 0503 Nelsonville-York City SD 0504 Trimble Local SD 0505

AUGLAIZE COUNTY 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 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 Eastern Local SD 0801 Fayetteville-Perry Local SD 0802 Georgetown Ex Vil SD 0803 Ripley Union Lewis Huntington Local SD 0804 Western Brown Local SD 0805

BUTLER COUNTY Edgewood City SD 0901 Fairfield City SD 0902 Hamilton City SD 0903 Lakota Local SD 0904

Madison Local SD 0905 MiddletownMonroe City SD 0906

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

CARROLL COUNTY Brown Local SD 1001 Carrollton Ex Vil SD 1002

CHAMPAIGN COUNTY 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 Mad River-Green Local SD 1201 Northeastern Local SD 1203 Northwestern Local SD 1204

Southeastern Local SD 1205 Springfield City SD 1206 Clark-Shawnee Local SD 1207 Tecumseh Local SD 1202

CLERMONT COUNTY 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 Blanchester Local SD 1401 Clinton-Massie Local SD 1402 East Clinton Local SD 1403 Wilmington City SD 1404

COLUMBIANA COUNTY 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 Coshocton City SD 1601 Ridgewood Local SD 1602 River View Local SD 1603

CRAWFORD COUNTY 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 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 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 Ayersville Local SD 2001

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

Northeastern Local SD 2005

DELAWARE COUNTY Big Walnut Local SD 2101 Buckeye Valley Local SD 2102

Delaware City SD 2103 Olentangy Local SD 2104

ERIE COUNTY 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 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 Miami Trace Local SD 2401 Washington Court House City SD 2402

FRANKLIN COUNTY 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 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

School district income tax in effect for 1998

33

GALLIA COUNTY Gallia County Local SD 2701 Gallipolis City SD 2702

GEAUGA COUNTY 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 Beavercreek City SD 2901

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

Sugarcreek Local SD 2905 Xenia City SD2906

Yellow Springs Ex Vil SD 2907

GUERNSEY COUNTY Cambridge City SD3001 East Guernsey Local SD3002 Rolling Hills Local SD 3003

HAMILTON COUNTY Cincinnati City SD3101 Deer Park Community City SD3102 Finneytown Local SD 3103 Forest Hills Local SD 3104 Indian Hill Ex Vil SD 3106 Lockland City SD 3107 Loveland City SD 3108 Madeira City SD 3109 Mariemont City SD3110 Mount Healthy City SD3111 North College Hill City SD 3112 Northwest Local SD 3113 Norwood City SD 3114 Oak Hills Local SD3115 Princeton City SD 3116 Reading Community City SD3117 Southwest Local SD 3118 St Bernard-Elmwood Place City SD 3119 Sycamore Community City SD 3120 Three Rivers Local SD 3121 Winton Woods City SD3105

Wyoming City SD 3122

HANCOCK COUNTY Arcadia Local SD 3201

Arlington Local SD3202 Cory-Rawson Local SD3203

Findlay City SD 3204 Liberty-Benton Local SD 3205 McComb Local SD 3206

Van Buren Local SD3207 Vanlue Local SD3208

HARDIN COUNTY Ada Ex Vil SD3301 Hardin Northern Local SD 3302 Kenton City SD3303 Ridgemont Local SD 3304

Riverdale Local SD3305 Upper Scioto Valley Local SD 3306

HARRISON COUNTY Conotton Valley Union Local SD 3401 Harrison Hills City SD 3402

HENRY COUNTY Holgate Local SD 3501 Liberty Center Local SD3502

Napoleon Area City SD3503 Patrick Henry Local SD3504

HIGHLAND COUNTY Bright Local SD3601 Fairfield Local SD 3602 Greenfield Ex Vil SD 3603

Hillsboro City SD 3604 Lynchburg-Clay Local SD3605

HOCKING COUNTY Logan-Hocking Local SD3701

HOLMES COUNTY East Holmes Local SD3801 West Holmes Local SD 3802

HURON COUNTY Bellevue City SD 3901 Monroeville Local SD 3902

New London Local SD 3903 Norwalk City SD 3904 South Central Local SD3905 Western Reserve Local SD3906

Willard City SD 3907

JACKSON COUNTY Jackson City SD4001 Oak Hill Union Local SD 4002 Wellston City SD4003

JEFFERSON COUNTY Buckeye Local SD 4101 Edison Local SD 4102 Indian Creek Local SD 4103 Steubenville City SD 4104 Toronto City SD 4105

KNOX COUNTY Centerburg Local SD 4201 Danville Local SD 4202

East Knox Local SD 4203 Fredericktown Local SD4204 Mount Vernon City SD4205 LAKE COUNTY Fairport Harbor Ex Vil SD 4301 Kirtland Local SD4302 Madison Local SD 4303 Mentor Ex Vil SD4304 Painesville City Local SD4305 Painesville Township Local SD 4306 Perry Local SD 4307 Wickliffe City SD 4308 Willoughby-Eastlake City SD 4309

LAWRENCE COUNTY Chesapeake Union Ex Vil SD 4401 Dawson-Bryant Local SD4402 Fairland Local SD4403 Ironton City SD4404 Rock Hill Local SD 4405 South Point Local SD 4406 Symmes Valley Local SD4407

LICKING COUNTY Granville Ex Vil SD 4501 Heath City SD4502 Johnstown-Monroe Local SD 4503 Lakewood Local SD 4504 Licking Heights Local SD 4505

Licking Valley Local SD4506 Newark City SD 4507

North Fork Local SD 4508 Northridge Local SD 4509 Southwest Licking Local SD4510

LOGAN COUNTY Bellefontaine City SD4601 Benjamin Logan Local SD 4602 Indian Lake Local SD4603

Riverside Local SD4604

LORAIN COUNTY Amherst Ex Vil SD4701 Avon Lake City SD 4702 Avon Local SD 4703 Clearview Local SD4704 Columbia Local SD 4705 Elyria City SD4706 Firelands Local SD 4707 Keystone Local SD 4708 Lorain City SD4709 Midview Local SD4710 North Ridgeville City SD 4711

Oberlin City SD 4712 Sheffield-Sheffield Lake City SD4713

Wellington Ex Vil SD4715

LUCAS COUNTY Anthony Wayne Local SD4801 Maumee City SD 4802 Oregon City SD 4803 Ottawa Hills Local SD4804 Springfield Local SD 4805 Sylvania City SD 4806 Toledo City SD 4807 Washington Local SD4808

School district income tax in effect for 1998

MADISON COUNTY Jefferson Local SD 4901

Jonathan Alder Local SD4902 London City SD4903 Madison-Plains Local SD 4904

MAHONING COUNTY Austintown Local SD 5001 Boardman Local SD 5002 Campbell City SD5003 Canfield Local SD 5004 Jackson-Milton Local SD 5005 Lowellville Local SD5006 Poland Local SD 5007 Sebring Local SD5008 South Range Local SD 5009 Springfield Local SD 5010 Struthers City SD5011 West Branch Local SD 5012 Western Reserve Local SD5013 Youngstown City SD5014

MARION COUNTY Elgin Local SD 5101 Marion City SD5102 Pleasant Local SD5103 Ridgedale Local SD5104 River Valley Local SD 5105

MEDINA COUNTY Black River Local SD5201 Brunswick City SD 5202 Buckeye Local SD 5203 Cloverleaf Local SD 5204 Highland Local SD 5205 Medina City SD 5206 Wadsworth City SD5207

MEIGS COUNTY Eastern Local SD 5301 Meigs Local SD 5302 Southern Local SD5303

MERCER COUNTY Celina City SD5401 Coldwater Ex Vil SD5402 Fort Recovery Local SD 5406

Marion Local SD 5403 Parkway Local SD 5405

St Henry Consolidated Local SD 5407

MIAMI COUNTY Bethel Local SD5501

Bradford Ex Vil SD 5502 Covington Ex Vil SD5503 Miami East Local SD 5504

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

Tipp City Ex Vil SD 5508 Troy City SD5509

MONROE COUNTY Switzerland of Ohio Local SD 5601

MONTGOMERY COUNTY Brookville Local SD 5701 Centerville City SD5702 Dayton City SD5703 Huber Heights City SD5715 Jefferson Township Local SD 5704 Kettering City SD 5705 Mad River Local SD5706 Miamisburg City SD5707

New Lebanon Local SD 5708 Northmont City SD5709 Northridge Local SD5710 Oakwood City SD5711 Trotwood-Madison City SD 5712

Valley View Local SD5713 Vandalia-Butler City SD5714 West Carrollton City SD5716

MORGAN COUNTY Morgan Local SD 5801

MORROW COUNTY Cardington-Lincoln Local SD 5901

Highland Local SD 5902 Mount Gilead Ex Vil SD 5903 Northmor Local SD 5904

34

MUSKINGUM COUNTY East Muskingum Local SD6001 Franklin Local SD6002 Maysville Local SD 6003 Tri-Valley Local SD 6004 West Muskingum Local SD 6005 Zanesville City SD6006

NOBLE COUNTY Caldwell Ex Vil SD 6101 Noble Local SD 6102

OTTAWA COUNTY Benton-Carroll-Salem Local SD6201 Danbury Local SD 6202 Genoa Area Local SD6203 Middle Bass Local SD6204 North Bass Local SD 6205 Port Clinton City SD6206 Put-In-Bay Local SD 6207

PAULDING COUNTY Antwerp Local SD 6301 Paulding Ex Vil SD 6302 Wayne Trace Local SD6303

PERRY COUNTY Crooksville Ex Vil SD6401 New Lexington City SD 6402 Northern Local SD6403 Southern Local SD6404

PICKAWAY COUNTY Circleville City SD 6501 Logan Elm Local SD 6502

Teays Valley Local SD6503 Westfall Local SD6504

PIKE COUNTY Eastern Local SD 6601 Scioto Valley Local SD 6602 Waverly City SD6603 Western Local SD6604

PORTAGE COUNTY Aurora City SD 6701 Crestwood Local SD6702 Field Local SD6703 James A Garfield Local SD 6704 Kent City SD6705 Ravenna City SD 6706 Rootstown Local SD6707 Southeast Local SD6708 Streetsboro City SD 6709 Waterloo Local SD 6710 Windham Ex Vil SD6711

PREBLE COUNTY College Corner Local SD 6801

National Trail Local SD 6802 Eaton City SD 6803 Preble Shawnee Local SD 6804

Twin Valley Community Local SD6805 Tri-County North Local SD6806

PUTNAM COUNTY Columbus Grove Local SD6901 Continental Local SD 6902

Jennings Local SD 6903 Kalida Local SD 6904

Leipsic Local SD 6905 Miller City-New Cleveland Local SD 6906 Ottawa-Glandorf Local SD6907

Ottoville Local SD6908 Pandora-Gilboa Local SD6909

RICHLAND COUNTY Clear Fork Valley Local SD 7001 Crestview Local SD7002 Lexington Local SD7003 Lucas Local SD7004 Madison Local SD 7005 Mansfield City SD 7006 Ontario Local SD7009

Plymouth Local SD7007 Shelby City SD 7008

ROSS COUNTY Adena Local SD7101 Chillicothe City SD7102 Huntington Local SD7103 Paint Valley Local SD 7104

Scioto Valley Local SD 7105 Union-Scioto Local SD7106 Zane Trace Local SD 7107

SANDUSKY COUNTY Clyde-Green Springs Ex Vil SD7201

Fremont City SD7202 Gibsonburg Ex Vil SD7203 Lakota Local SD 7204 Woodmore Local SD 7205

SCIOTO COUNTY Bloom-Vernon Local SD7301 Clay Local SD7302 Green Local SD 7303 Minford Local SD7304 New Boston Local SD 7305 Northwest Local SD 7306 Portsmouth City SD7307 Valley Local SD 7308 Washington-Nile Local SD7309 Wheelersburg Local SD7310

SENECA COUNTY Bettsville Local SD7401

Fostoria City SD 7402 Hopewell-Loudon Local SD7403

New Riegel Local SD 7404 Old Fort Local SD 7405 Seneca East Local SD7406 Tiffin City SD 7407

SHELBY COUNTY Anna Local SD 7501

Botkins Local SD7502 Fairlawn Local SD7503 Fort Loramie Local SD7504 Hardin-Houston Local SD 7505

Jackson Center Local SD7506 Russia Local SD 7507

Sidney City SD 7508

STARK COUNTY Alliance City SD7601 Canton City SD7602 Canton Local SD7603 Fairless Local SD7604 Jackson Local SD 7605 Lake Local SD 7606 Louisville City SD 7607 Marlington Local SD 7608

Massillon City SD7609 Minerva Local SD7610 North Canton City SD 7611 Northwest Local SD 7612 Osnaburg Local SD7613 Perry Local SD 7614 Plain Local SD7615 Sandy Valley Local SD 7616 Tuslaw Local SD 7617

SUMMIT COUNTY Akron City SD 7701 Barberton City SD 7702 Copley-Fairlawn City SD 7703 Coventry Local SD 7704 Cuyahoga Falls City SD 7705 Green Local SD 7707 Hudson Local SD7708 Manchester Local SD 7706 Mogadore Local SD7709 Nordonia Hills City SD 7710 Norton City SD 7711 Revere Local SD7712 Springfield Local SD 7713 Stow-Munroe Falls City SD 7714 Tallmadge City SD 7715 Twinsburg City SD 7716 Woodridge Local SD 7717

TRUMBULL COUNTY Bloomfield-Mespo Local SD7801 Bristol Local SD 7802 Brookfield Local SD7803 Champion Local SD 7804 Girard City SD7807 Howland Local SD 7808 Hubbard Ex Vil SD7809 Joseph Badger Local SD7810 LaBrae Local SD 7811 Lakeview Local SD 7812 Liberty Local SD 7813

School district income tax in effect for 1998

Lordstown Local SD7814 Maplewood Local SD 7815 Mathews Local SD 7806 McDonald Local SD 7816 Newton Falls Ex Vil SD 7817 Niles City SD7818 Southington Local SD7819 Warren City SD 7820 Weathersfield Local SD7821

TUSCARAWAS COUNTY Claymont City SD7901 Dover City SD 7902 Garaway Local SD7903 Indian Valley Local SD 7904 Newcomerstown Ex Vil SD 7905 New Philadelphia City SD7906 Strasburg-Franklin Local SD7907 Tuscarawas Valley Local SD 7908

UNION COUNTY Fairbanks Local SD 8001

Marysville Ex Vil SD 8002 North Union Local SD8003

VAN WERT COUNTY Crestview Local SD8101 Lincolnview Local SD8102 Van Wert City SD8104

VINTON COUNTY Vinton County Local SD 8201

WARREN COUNTY Carlisle Local SD8301 Franklin City SD8304 Kings Local SD8303 Lebanon City SD 8305 Little Miami Local SD8306 Mason City SD 8307 Springboro Community City SD 8302 Wayne Local SD8308

WASHINGTON COUNTY Belpre City SD8401 Fort Frye Local SD 8402 Frontier Local SD 8403 Marietta City SD8404 Warren Local SD 8405 Wolf Creek Local SD 8406

WAYNE COUNTY Chippewa Local SD8501 Dalton Local SD 8502 Green Local SD 8503 North Central Local SD8504

Northwestern Local SD 8505 Orrville City SD8506 Rittman Ex Vil SD8507 Southeast Local SD8508 Triway Local SD8509 Wooster City SD8510

WILLIAMS COUNTY Bryan City SD8601

Edgerton Local SD 8602 Edon-Northwest Local SD8603 Millcreek-West Unity Local SD8604 Montpelier Ex Vil SD8605 North Central Local SD8606

Stryker Local SD 8607

WOOD COUNTY Bowling Green City SD8701

Eastwood Local SD 8702 Elmwood Local SD8703

Lake Local SD 8704 North Baltimore Local SD8705 Northwood Local SD8706 Otsego Local SD8707

Perrysburg Ex Vil SD 8708 Rossford Ex Vil SD 8709

WYANDOT COUNTY Carey Ex Vil SD 8801

Mohawk Local SD8802 Upper Sandusky Ex Vil SD8803

35

To Determine the School District of Residence

COUNTY BOARD OF ELECTIONS

Adams 937-544-2633 Allen 419-223-8530 Ashland 419-282-4224 Ashtabula 440-576-6915

Athens 740-592-3201 Auglaize 419-738-9231 Belmont 740-676-1025 Brown 937-378-3008

Butler 513-887-3700 Carroll 330-627-2610 Champaign 937-652-1369 Clark 937-328-2491 2492 2604

Clermont 513-732-7275 Clinton 937-382-3537 Columbiana 330-424-1448 Coshocton 740-622-1117

Crawford 419-562-8721 Cuyahoga 216-443-3200 Darke 937-548-1835 Defiance 419-782-2906 8543

Delaware 740-368-1780 Erie 419-627-7601 Fairfield 740-687-7000 Fayette 740-335-1190

Franklin 614-462-3100 Fulton 419-335-6841 Gallia 740-446-1600 Geauga 440-285-2222 ext 5930

Greene 937-376-7470 Guernsey 740-432-2680 Hamilton 513-632-7031 Hancock 419-422-3245

Hardin 419-674-2211 Harrison 740-942-8866 Henry 419-592-7956 Highland 937-393-9961

Hocking 740-380-8683 Holmes 330-674-5921 Huron 419-668-8238 Jackson 740-286-2905

Jefferson 740-283-8522 Knox 740-397-2188 Lake 440-350-2700 Lawrence 740-532-0444

Call the County Board of Elections

COUNTY

Licking Logan Lorain Lucas

Madison Mahoning Marion Medina

Meigs Mercer Miami Monroe

Montgomery Morgan Morrow Muskingum

Noble Ottawa Paulding Perry

Pickaway Pike Portage Preble

Putnam Richland Ross Sandusky

Scioto Seneca Shelby Stark

Summit Trumbull Tuscarawas Union

Van Wert Vinton Warren Washington

Wayne Williams Wood Wyandot

BOARD OF ELECTIONS

740-349-8683 937-599-7255 440-244-3186 440-322-8228 419-213-4001

740-852-9424 330-783-2474 740-387-9631 330-722-9278

740-992-2697 419-586-2215 937-332-6926 740-472-0929

937-225-5656 740-962-3116 419-946-4026 740-455-7120

740-732-2057 419-734-6880 419-399-8230 740-342-2134

740-474-1100 8077 740-947-4512 2039 330-297-3511 937-456-8117

419-523-3343 419-774-5530 740-775-2350 419-334-6180

740-353-4178 419-447-4424 937-498-7207 330-438-8683

330-643-5200 330-369-4050 330-343-8819 937-642-2836

419-238-4192 740-596-5855 513-695-1358 740-374-6828

330-287-5480 419-636-1854 419-354-9120 419-294-1226

36 70998

n

n

I I I

I I I I

I I I I I I

I I I I I I I I

I I I

I I I I

I I I I

I I I I I

1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 i i 1 1 1

- 111111111111

IT-10 OHIO Information Notice 1998 For the year January 1-December 31 1998 or other taxable year beginning ________________________ 1998 and ending ________________________ 19_____

TY

PE

OR

PR

INT

TY

PE O

R P

RIN

T

Your first name Initial Last name Your social security number Filing Statusmdashcheck only one

n Single Notice

n Joint Notice

If a joint notice spousersquos first name Initial Last name Spousersquos social security number

Home address (number and street) PLACE LABEL HERE Apt No Ohio county

City town or post office state and ZIP code Ohio Public School District Number

s

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 7

I AM NOT REQUIRED TO FILE A 1998 OHIO INCOME TAX RETURN BECAUSE

1 I MOVED OUT OF THE STATE OF OHIO IN 1997 AND HAD NO INCOME IN OHIO DURING 1998

I MOVED TO ______________________________ DATE MOVED ______________________________

2 IN 1998 I WAS A RESIDENT OF ONE OF THE FOLLOWING STATES (CIRCLE STATE) KENTUCKY INDIANA WEST VIRGINIA MICHIGAN OR PENNSYLVANIA AND I 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 WE MAY ASK YOU LATER ON 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 1998

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)

OHIO IT-40P 1998PINCOME TAX PAYMENT VOUCHER Please use UPPER CASE letters to print the first three letters of

Taxpayerrsquos last name Spousersquos last name Your first name Initial Last name

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

(if joint filing)

Your Social Security Number

Spousersquos Number

(if joint filing)

Dollars Cents Return this voucher with check or money order payable to TREASURER OF STATE OF OHIO and mail to AMOUNT OF OHIO DEPrsquoT OF TAXATION PO BOX 182131 COLUMBUS OHIO 43218-2131 PAYMENT

s $

37

HOW TO GET OHIO TAX INFORMATION Do you want information by telephone - FAST FAST (Fast Answers about State Taxes) is an auto-mated phone system where you can get the status of your 1998 refund or get answers to the 23 most fre-quently asked tax questions Recorded tax information will be available 24 hours a day seven days a week

How do I use FAST to get refund information You can check on the status of your 1998 Ohio Income Tax refund by calling toll free 1-800-282-1784 You will be required to provide your social security number and your refund amount We will then tell you if your refund has been processed and when you can expect your refund Refund information will occasionally not be available due to system maintenance Refund pro-cessing takes from six to eight weeks You are limited to one refund information call every three days

Do you want to access us on the Internet Visit the State of Ohio Internet Web Site at wwwstateohustax You can get answers to the 23 most frequently asked tax questions as well as tax forms Publications Information Releases Tax Rules and Statistics

Do you want to visit us in person The addresses for our district offices are found on page 39 of this booklet

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 to a tax question If you write be sure to include your social security number Our address is found on page 39 of this booklet

How do I use FAST to answer a tax question You can listen to answers for the following 23 most frequently asked questions by calling toll free 1-800-282-1780 A pre-recorded message will follow each

Forms Information bull Where can I pick up Ohio income tax forms bull How can I get a copy of my Ohio income tax return bull What should I do if I need a paper copy of my

Telefile return

Filing Requirements bull I moved into Ohio last year How do I file bull How can I get an extension of time to file my Ohio

income tax return bull Where do I send my Ohio income tax return bull I never received a W-2 form What do I do bull What should I do if I need to correct my Telefile

return bull What should I do if the IRS examined and changed

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

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

an Ohio return bull Can my children claim themselves on their Ohio

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

Refund Problems bull I moved since I filed my Ohio return How can I get

my refund bull My spouse passed away but my refund check has

both our names on it What should I do bull Irsquom due a refund Do I still need to file an Ohio

income tax return bull Irsquove either lost my refund check or it was stolen

What should I do

Payment Information bull Why was my Ohio withholding disallowed bull Should I file my Ohio income tax return even though

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

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

income taxes bull Can I pay my taxes with a credit card

Ohio School District Information bull How do I find out what school district I live in bull What do I do if my employer mistakenly withheld

Ohio school district income tax

38

ii11imi111 11111 11 11 111 1

0

TAXPAYER ASSISTANCE

By Internet STATE OF OHIO INTERNET WEBSITE

Tax Forms Instructions wwwstateohustax FAST Tax Questions

By Phone TOLL FREE TELEPHONE NUMBERS

Toll Free 24 Hour Refund Hotline 1-800-282-1784 Toll Free Form Requests 1-800-282-1782 Toll Free Tax Questions 1-800-282-1780

Walk-in Ohio Department of Taxation District Office Locations Walk-in services are available at all office locations Monday through Friday 800 am to 500 pm

AKRON DISTRICT OFFICE CINCINNATI DISTRICT OFFICE CLEVELAND DISTRICT OFFICE 161 South High Street 900 Dalton Avenue at West 8th Street 615 West Superior Avenue Suite 501 Cincinnati Ohio 45203-1171 Fifth Floor Room 570 Akron Ohio 44308-1600 Cleveland Ohio 44113-1891

COLUMBUS DISTRICT OFFICE DAYTON DISTRICT OFFICE LIMA DISTRICT OFFICE 1880 East Dublin-Granville Road Centre City Offices 1303 Bellefontaine Avenue Columbus Ohio 43229-3529 15 East Fourth Street Room 510 Lima Ohio 45804-3199

Dayton Ohio 45402-2162

TOLEDO DISTRICT OFFICE YOUNGSTOWN DISTRICT OFFICE ZANESVILLE DISTRICT OFFICE One Government Center Stambaugh Building 601 Underwood Street Suite 1400 44 Federal Plaza Central 300 Zanesville Ohio 43701-3786 Toledo Ohio 43604-2232 Youngstown Ohio 44503-1651

Written Ohio Department of Taxation Taxpayer Services Mailing address

Ohio Department of Taxation Taxpayer ServiceCentral Registration Division Taxpayer Services Response Section PO Box 182382 Columbus Ohio 43218-2382

For Deaf Hard of Hearing or Speech Impaired who use TTY or TDD only Please contact the Ohio Relay Service at 1-800-750-0750 and give the Communication Assistant the Ohio Department of Taxation telephone number that you wish to contact

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 loca-tions in your area call the Internal Revenue Service at 1-800-829-1040 If you received an Ohio andor Federal income tax pack-age in the mail take them with you when you go for help

The Ohio Department of Taxation is an Equal Opportunity Employer

39

OHIO Department of Taxation Columbus Ohio 43270

  • Untitled
    • 2
Page 34: Individual Income Tax · Individual Income Tax Forms and Instructions This booklet contains 2 copies of Form IT-1040, the standard Ohio income tax form AND Form IT-1040 EZ, the short

GALLIA COUNTY Gallia County Local SD 2701 Gallipolis City SD 2702

GEAUGA COUNTY 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 Beavercreek City SD 2901

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

Sugarcreek Local SD 2905 Xenia City SD2906

Yellow Springs Ex Vil SD 2907

GUERNSEY COUNTY Cambridge City SD3001 East Guernsey Local SD3002 Rolling Hills Local SD 3003

HAMILTON COUNTY Cincinnati City SD3101 Deer Park Community City SD3102 Finneytown Local SD 3103 Forest Hills Local SD 3104 Indian Hill Ex Vil SD 3106 Lockland City SD 3107 Loveland City SD 3108 Madeira City SD 3109 Mariemont City SD3110 Mount Healthy City SD3111 North College Hill City SD 3112 Northwest Local SD 3113 Norwood City SD 3114 Oak Hills Local SD3115 Princeton City SD 3116 Reading Community City SD3117 Southwest Local SD 3118 St Bernard-Elmwood Place City SD 3119 Sycamore Community City SD 3120 Three Rivers Local SD 3121 Winton Woods City SD3105

Wyoming City SD 3122

HANCOCK COUNTY Arcadia Local SD 3201

Arlington Local SD3202 Cory-Rawson Local SD3203

Findlay City SD 3204 Liberty-Benton Local SD 3205 McComb Local SD 3206

Van Buren Local SD3207 Vanlue Local SD3208

HARDIN COUNTY Ada Ex Vil SD3301 Hardin Northern Local SD 3302 Kenton City SD3303 Ridgemont Local SD 3304

Riverdale Local SD3305 Upper Scioto Valley Local SD 3306

HARRISON COUNTY Conotton Valley Union Local SD 3401 Harrison Hills City SD 3402

HENRY COUNTY Holgate Local SD 3501 Liberty Center Local SD3502

Napoleon Area City SD3503 Patrick Henry Local SD3504

HIGHLAND COUNTY Bright Local SD3601 Fairfield Local SD 3602 Greenfield Ex Vil SD 3603

Hillsboro City SD 3604 Lynchburg-Clay Local SD3605

HOCKING COUNTY Logan-Hocking Local SD3701

HOLMES COUNTY East Holmes Local SD3801 West Holmes Local SD 3802

HURON COUNTY Bellevue City SD 3901 Monroeville Local SD 3902

New London Local SD 3903 Norwalk City SD 3904 South Central Local SD3905 Western Reserve Local SD3906

Willard City SD 3907

JACKSON COUNTY Jackson City SD4001 Oak Hill Union Local SD 4002 Wellston City SD4003

JEFFERSON COUNTY Buckeye Local SD 4101 Edison Local SD 4102 Indian Creek Local SD 4103 Steubenville City SD 4104 Toronto City SD 4105

KNOX COUNTY Centerburg Local SD 4201 Danville Local SD 4202

East Knox Local SD 4203 Fredericktown Local SD4204 Mount Vernon City SD4205 LAKE COUNTY Fairport Harbor Ex Vil SD 4301 Kirtland Local SD4302 Madison Local SD 4303 Mentor Ex Vil SD4304 Painesville City Local SD4305 Painesville Township Local SD 4306 Perry Local SD 4307 Wickliffe City SD 4308 Willoughby-Eastlake City SD 4309

LAWRENCE COUNTY Chesapeake Union Ex Vil SD 4401 Dawson-Bryant Local SD4402 Fairland Local SD4403 Ironton City SD4404 Rock Hill Local SD 4405 South Point Local SD 4406 Symmes Valley Local SD4407

LICKING COUNTY Granville Ex Vil SD 4501 Heath City SD4502 Johnstown-Monroe Local SD 4503 Lakewood Local SD 4504 Licking Heights Local SD 4505

Licking Valley Local SD4506 Newark City SD 4507

North Fork Local SD 4508 Northridge Local SD 4509 Southwest Licking Local SD4510

LOGAN COUNTY Bellefontaine City SD4601 Benjamin Logan Local SD 4602 Indian Lake Local SD4603

Riverside Local SD4604

LORAIN COUNTY Amherst Ex Vil SD4701 Avon Lake City SD 4702 Avon Local SD 4703 Clearview Local SD4704 Columbia Local SD 4705 Elyria City SD4706 Firelands Local SD 4707 Keystone Local SD 4708 Lorain City SD4709 Midview Local SD4710 North Ridgeville City SD 4711

Oberlin City SD 4712 Sheffield-Sheffield Lake City SD4713

Wellington Ex Vil SD4715

LUCAS COUNTY Anthony Wayne Local SD4801 Maumee City SD 4802 Oregon City SD 4803 Ottawa Hills Local SD4804 Springfield Local SD 4805 Sylvania City SD 4806 Toledo City SD 4807 Washington Local SD4808

School district income tax in effect for 1998

MADISON COUNTY Jefferson Local SD 4901

Jonathan Alder Local SD4902 London City SD4903 Madison-Plains Local SD 4904

MAHONING COUNTY Austintown Local SD 5001 Boardman Local SD 5002 Campbell City SD5003 Canfield Local SD 5004 Jackson-Milton Local SD 5005 Lowellville Local SD5006 Poland Local SD 5007 Sebring Local SD5008 South Range Local SD 5009 Springfield Local SD 5010 Struthers City SD5011 West Branch Local SD 5012 Western Reserve Local SD5013 Youngstown City SD5014

MARION COUNTY Elgin Local SD 5101 Marion City SD5102 Pleasant Local SD5103 Ridgedale Local SD5104 River Valley Local SD 5105

MEDINA COUNTY Black River Local SD5201 Brunswick City SD 5202 Buckeye Local SD 5203 Cloverleaf Local SD 5204 Highland Local SD 5205 Medina City SD 5206 Wadsworth City SD5207

MEIGS COUNTY Eastern Local SD 5301 Meigs Local SD 5302 Southern Local SD5303

MERCER COUNTY Celina City SD5401 Coldwater Ex Vil SD5402 Fort Recovery Local SD 5406

Marion Local SD 5403 Parkway Local SD 5405

St Henry Consolidated Local SD 5407

MIAMI COUNTY Bethel Local SD5501

Bradford Ex Vil SD 5502 Covington Ex Vil SD5503 Miami East Local SD 5504

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

Tipp City Ex Vil SD 5508 Troy City SD5509

MONROE COUNTY Switzerland of Ohio Local SD 5601

MONTGOMERY COUNTY Brookville Local SD 5701 Centerville City SD5702 Dayton City SD5703 Huber Heights City SD5715 Jefferson Township Local SD 5704 Kettering City SD 5705 Mad River Local SD5706 Miamisburg City SD5707

New Lebanon Local SD 5708 Northmont City SD5709 Northridge Local SD5710 Oakwood City SD5711 Trotwood-Madison City SD 5712

Valley View Local SD5713 Vandalia-Butler City SD5714 West Carrollton City SD5716

MORGAN COUNTY Morgan Local SD 5801

MORROW COUNTY Cardington-Lincoln Local SD 5901

Highland Local SD 5902 Mount Gilead Ex Vil SD 5903 Northmor Local SD 5904

34

MUSKINGUM COUNTY East Muskingum Local SD6001 Franklin Local SD6002 Maysville Local SD 6003 Tri-Valley Local SD 6004 West Muskingum Local SD 6005 Zanesville City SD6006

NOBLE COUNTY Caldwell Ex Vil SD 6101 Noble Local SD 6102

OTTAWA COUNTY Benton-Carroll-Salem Local SD6201 Danbury Local SD 6202 Genoa Area Local SD6203 Middle Bass Local SD6204 North Bass Local SD 6205 Port Clinton City SD6206 Put-In-Bay Local SD 6207

PAULDING COUNTY Antwerp Local SD 6301 Paulding Ex Vil SD 6302 Wayne Trace Local SD6303

PERRY COUNTY Crooksville Ex Vil SD6401 New Lexington City SD 6402 Northern Local SD6403 Southern Local SD6404

PICKAWAY COUNTY Circleville City SD 6501 Logan Elm Local SD 6502

Teays Valley Local SD6503 Westfall Local SD6504

PIKE COUNTY Eastern Local SD 6601 Scioto Valley Local SD 6602 Waverly City SD6603 Western Local SD6604

PORTAGE COUNTY Aurora City SD 6701 Crestwood Local SD6702 Field Local SD6703 James A Garfield Local SD 6704 Kent City SD6705 Ravenna City SD 6706 Rootstown Local SD6707 Southeast Local SD6708 Streetsboro City SD 6709 Waterloo Local SD 6710 Windham Ex Vil SD6711

PREBLE COUNTY College Corner Local SD 6801

National Trail Local SD 6802 Eaton City SD 6803 Preble Shawnee Local SD 6804

Twin Valley Community Local SD6805 Tri-County North Local SD6806

PUTNAM COUNTY Columbus Grove Local SD6901 Continental Local SD 6902

Jennings Local SD 6903 Kalida Local SD 6904

Leipsic Local SD 6905 Miller City-New Cleveland Local SD 6906 Ottawa-Glandorf Local SD6907

Ottoville Local SD6908 Pandora-Gilboa Local SD6909

RICHLAND COUNTY Clear Fork Valley Local SD 7001 Crestview Local SD7002 Lexington Local SD7003 Lucas Local SD7004 Madison Local SD 7005 Mansfield City SD 7006 Ontario Local SD7009

Plymouth Local SD7007 Shelby City SD 7008

ROSS COUNTY Adena Local SD7101 Chillicothe City SD7102 Huntington Local SD7103 Paint Valley Local SD 7104

Scioto Valley Local SD 7105 Union-Scioto Local SD7106 Zane Trace Local SD 7107

SANDUSKY COUNTY Clyde-Green Springs Ex Vil SD7201

Fremont City SD7202 Gibsonburg Ex Vil SD7203 Lakota Local SD 7204 Woodmore Local SD 7205

SCIOTO COUNTY Bloom-Vernon Local SD7301 Clay Local SD7302 Green Local SD 7303 Minford Local SD7304 New Boston Local SD 7305 Northwest Local SD 7306 Portsmouth City SD7307 Valley Local SD 7308 Washington-Nile Local SD7309 Wheelersburg Local SD7310

SENECA COUNTY Bettsville Local SD7401

Fostoria City SD 7402 Hopewell-Loudon Local SD7403

New Riegel Local SD 7404 Old Fort Local SD 7405 Seneca East Local SD7406 Tiffin City SD 7407

SHELBY COUNTY Anna Local SD 7501

Botkins Local SD7502 Fairlawn Local SD7503 Fort Loramie Local SD7504 Hardin-Houston Local SD 7505

Jackson Center Local SD7506 Russia Local SD 7507

Sidney City SD 7508

STARK COUNTY Alliance City SD7601 Canton City SD7602 Canton Local SD7603 Fairless Local SD7604 Jackson Local SD 7605 Lake Local SD 7606 Louisville City SD 7607 Marlington Local SD 7608

Massillon City SD7609 Minerva Local SD7610 North Canton City SD 7611 Northwest Local SD 7612 Osnaburg Local SD7613 Perry Local SD 7614 Plain Local SD7615 Sandy Valley Local SD 7616 Tuslaw Local SD 7617

SUMMIT COUNTY Akron City SD 7701 Barberton City SD 7702 Copley-Fairlawn City SD 7703 Coventry Local SD 7704 Cuyahoga Falls City SD 7705 Green Local SD 7707 Hudson Local SD7708 Manchester Local SD 7706 Mogadore Local SD7709 Nordonia Hills City SD 7710 Norton City SD 7711 Revere Local SD7712 Springfield Local SD 7713 Stow-Munroe Falls City SD 7714 Tallmadge City SD 7715 Twinsburg City SD 7716 Woodridge Local SD 7717

TRUMBULL COUNTY Bloomfield-Mespo Local SD7801 Bristol Local SD 7802 Brookfield Local SD7803 Champion Local SD 7804 Girard City SD7807 Howland Local SD 7808 Hubbard Ex Vil SD7809 Joseph Badger Local SD7810 LaBrae Local SD 7811 Lakeview Local SD 7812 Liberty Local SD 7813

School district income tax in effect for 1998

Lordstown Local SD7814 Maplewood Local SD 7815 Mathews Local SD 7806 McDonald Local SD 7816 Newton Falls Ex Vil SD 7817 Niles City SD7818 Southington Local SD7819 Warren City SD 7820 Weathersfield Local SD7821

TUSCARAWAS COUNTY Claymont City SD7901 Dover City SD 7902 Garaway Local SD7903 Indian Valley Local SD 7904 Newcomerstown Ex Vil SD 7905 New Philadelphia City SD7906 Strasburg-Franklin Local SD7907 Tuscarawas Valley Local SD 7908

UNION COUNTY Fairbanks Local SD 8001

Marysville Ex Vil SD 8002 North Union Local SD8003

VAN WERT COUNTY Crestview Local SD8101 Lincolnview Local SD8102 Van Wert City SD8104

VINTON COUNTY Vinton County Local SD 8201

WARREN COUNTY Carlisle Local SD8301 Franklin City SD8304 Kings Local SD8303 Lebanon City SD 8305 Little Miami Local SD8306 Mason City SD 8307 Springboro Community City SD 8302 Wayne Local SD8308

WASHINGTON COUNTY Belpre City SD8401 Fort Frye Local SD 8402 Frontier Local SD 8403 Marietta City SD8404 Warren Local SD 8405 Wolf Creek Local SD 8406

WAYNE COUNTY Chippewa Local SD8501 Dalton Local SD 8502 Green Local SD 8503 North Central Local SD8504

Northwestern Local SD 8505 Orrville City SD8506 Rittman Ex Vil SD8507 Southeast Local SD8508 Triway Local SD8509 Wooster City SD8510

WILLIAMS COUNTY Bryan City SD8601

Edgerton Local SD 8602 Edon-Northwest Local SD8603 Millcreek-West Unity Local SD8604 Montpelier Ex Vil SD8605 North Central Local SD8606

Stryker Local SD 8607

WOOD COUNTY Bowling Green City SD8701

Eastwood Local SD 8702 Elmwood Local SD8703

Lake Local SD 8704 North Baltimore Local SD8705 Northwood Local SD8706 Otsego Local SD8707

Perrysburg Ex Vil SD 8708 Rossford Ex Vil SD 8709

WYANDOT COUNTY Carey Ex Vil SD 8801

Mohawk Local SD8802 Upper Sandusky Ex Vil SD8803

35

To Determine the School District of Residence

COUNTY BOARD OF ELECTIONS

Adams 937-544-2633 Allen 419-223-8530 Ashland 419-282-4224 Ashtabula 440-576-6915

Athens 740-592-3201 Auglaize 419-738-9231 Belmont 740-676-1025 Brown 937-378-3008

Butler 513-887-3700 Carroll 330-627-2610 Champaign 937-652-1369 Clark 937-328-2491 2492 2604

Clermont 513-732-7275 Clinton 937-382-3537 Columbiana 330-424-1448 Coshocton 740-622-1117

Crawford 419-562-8721 Cuyahoga 216-443-3200 Darke 937-548-1835 Defiance 419-782-2906 8543

Delaware 740-368-1780 Erie 419-627-7601 Fairfield 740-687-7000 Fayette 740-335-1190

Franklin 614-462-3100 Fulton 419-335-6841 Gallia 740-446-1600 Geauga 440-285-2222 ext 5930

Greene 937-376-7470 Guernsey 740-432-2680 Hamilton 513-632-7031 Hancock 419-422-3245

Hardin 419-674-2211 Harrison 740-942-8866 Henry 419-592-7956 Highland 937-393-9961

Hocking 740-380-8683 Holmes 330-674-5921 Huron 419-668-8238 Jackson 740-286-2905

Jefferson 740-283-8522 Knox 740-397-2188 Lake 440-350-2700 Lawrence 740-532-0444

Call the County Board of Elections

COUNTY

Licking Logan Lorain Lucas

Madison Mahoning Marion Medina

Meigs Mercer Miami Monroe

Montgomery Morgan Morrow Muskingum

Noble Ottawa Paulding Perry

Pickaway Pike Portage Preble

Putnam Richland Ross Sandusky

Scioto Seneca Shelby Stark

Summit Trumbull Tuscarawas Union

Van Wert Vinton Warren Washington

Wayne Williams Wood Wyandot

BOARD OF ELECTIONS

740-349-8683 937-599-7255 440-244-3186 440-322-8228 419-213-4001

740-852-9424 330-783-2474 740-387-9631 330-722-9278

740-992-2697 419-586-2215 937-332-6926 740-472-0929

937-225-5656 740-962-3116 419-946-4026 740-455-7120

740-732-2057 419-734-6880 419-399-8230 740-342-2134

740-474-1100 8077 740-947-4512 2039 330-297-3511 937-456-8117

419-523-3343 419-774-5530 740-775-2350 419-334-6180

740-353-4178 419-447-4424 937-498-7207 330-438-8683

330-643-5200 330-369-4050 330-343-8819 937-642-2836

419-238-4192 740-596-5855 513-695-1358 740-374-6828

330-287-5480 419-636-1854 419-354-9120 419-294-1226

36 70998

n

n

I I I

I I I I

I I I I I I

I I I I I I I I

I I I

I I I I

I I I I

I I I I I

1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 i i 1 1 1

- 111111111111

IT-10 OHIO Information Notice 1998 For the year January 1-December 31 1998 or other taxable year beginning ________________________ 1998 and ending ________________________ 19_____

TY

PE

OR

PR

INT

TY

PE O

R P

RIN

T

Your first name Initial Last name Your social security number Filing Statusmdashcheck only one

n Single Notice

n Joint Notice

If a joint notice spousersquos first name Initial Last name Spousersquos social security number

Home address (number and street) PLACE LABEL HERE Apt No Ohio county

City town or post office state and ZIP code Ohio Public School District Number

s

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 7

I AM NOT REQUIRED TO FILE A 1998 OHIO INCOME TAX RETURN BECAUSE

1 I MOVED OUT OF THE STATE OF OHIO IN 1997 AND HAD NO INCOME IN OHIO DURING 1998

I MOVED TO ______________________________ DATE MOVED ______________________________

2 IN 1998 I WAS A RESIDENT OF ONE OF THE FOLLOWING STATES (CIRCLE STATE) KENTUCKY INDIANA WEST VIRGINIA MICHIGAN OR PENNSYLVANIA AND I 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 WE MAY ASK YOU LATER ON 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 1998

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)

OHIO IT-40P 1998PINCOME TAX PAYMENT VOUCHER Please use UPPER CASE letters to print the first three letters of

Taxpayerrsquos last name Spousersquos last name Your first name Initial Last name

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

(if joint filing)

Your Social Security Number

Spousersquos Number

(if joint filing)

Dollars Cents Return this voucher with check or money order payable to TREASURER OF STATE OF OHIO and mail to AMOUNT OF OHIO DEPrsquoT OF TAXATION PO BOX 182131 COLUMBUS OHIO 43218-2131 PAYMENT

s $

37

HOW TO GET OHIO TAX INFORMATION Do you want information by telephone - FAST FAST (Fast Answers about State Taxes) is an auto-mated phone system where you can get the status of your 1998 refund or get answers to the 23 most fre-quently asked tax questions Recorded tax information will be available 24 hours a day seven days a week

How do I use FAST to get refund information You can check on the status of your 1998 Ohio Income Tax refund by calling toll free 1-800-282-1784 You will be required to provide your social security number and your refund amount We will then tell you if your refund has been processed and when you can expect your refund Refund information will occasionally not be available due to system maintenance Refund pro-cessing takes from six to eight weeks You are limited to one refund information call every three days

Do you want to access us on the Internet Visit the State of Ohio Internet Web Site at wwwstateohustax You can get answers to the 23 most frequently asked tax questions as well as tax forms Publications Information Releases Tax Rules and Statistics

Do you want to visit us in person The addresses for our district offices are found on page 39 of this booklet

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 to a tax question If you write be sure to include your social security number Our address is found on page 39 of this booklet

How do I use FAST to answer a tax question You can listen to answers for the following 23 most frequently asked questions by calling toll free 1-800-282-1780 A pre-recorded message will follow each

Forms Information bull Where can I pick up Ohio income tax forms bull How can I get a copy of my Ohio income tax return bull What should I do if I need a paper copy of my

Telefile return

Filing Requirements bull I moved into Ohio last year How do I file bull How can I get an extension of time to file my Ohio

income tax return bull Where do I send my Ohio income tax return bull I never received a W-2 form What do I do bull What should I do if I need to correct my Telefile

return bull What should I do if the IRS examined and changed

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

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

an Ohio return bull Can my children claim themselves on their Ohio

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

Refund Problems bull I moved since I filed my Ohio return How can I get

my refund bull My spouse passed away but my refund check has

both our names on it What should I do bull Irsquom due a refund Do I still need to file an Ohio

income tax return bull Irsquove either lost my refund check or it was stolen

What should I do

Payment Information bull Why was my Ohio withholding disallowed bull Should I file my Ohio income tax return even though

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

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

income taxes bull Can I pay my taxes with a credit card

Ohio School District Information bull How do I find out what school district I live in bull What do I do if my employer mistakenly withheld

Ohio school district income tax

38

ii11imi111 11111 11 11 111 1

0

TAXPAYER ASSISTANCE

By Internet STATE OF OHIO INTERNET WEBSITE

Tax Forms Instructions wwwstateohustax FAST Tax Questions

By Phone TOLL FREE TELEPHONE NUMBERS

Toll Free 24 Hour Refund Hotline 1-800-282-1784 Toll Free Form Requests 1-800-282-1782 Toll Free Tax Questions 1-800-282-1780

Walk-in Ohio Department of Taxation District Office Locations Walk-in services are available at all office locations Monday through Friday 800 am to 500 pm

AKRON DISTRICT OFFICE CINCINNATI DISTRICT OFFICE CLEVELAND DISTRICT OFFICE 161 South High Street 900 Dalton Avenue at West 8th Street 615 West Superior Avenue Suite 501 Cincinnati Ohio 45203-1171 Fifth Floor Room 570 Akron Ohio 44308-1600 Cleveland Ohio 44113-1891

COLUMBUS DISTRICT OFFICE DAYTON DISTRICT OFFICE LIMA DISTRICT OFFICE 1880 East Dublin-Granville Road Centre City Offices 1303 Bellefontaine Avenue Columbus Ohio 43229-3529 15 East Fourth Street Room 510 Lima Ohio 45804-3199

Dayton Ohio 45402-2162

TOLEDO DISTRICT OFFICE YOUNGSTOWN DISTRICT OFFICE ZANESVILLE DISTRICT OFFICE One Government Center Stambaugh Building 601 Underwood Street Suite 1400 44 Federal Plaza Central 300 Zanesville Ohio 43701-3786 Toledo Ohio 43604-2232 Youngstown Ohio 44503-1651

Written Ohio Department of Taxation Taxpayer Services Mailing address

Ohio Department of Taxation Taxpayer ServiceCentral Registration Division Taxpayer Services Response Section PO Box 182382 Columbus Ohio 43218-2382

For Deaf Hard of Hearing or Speech Impaired who use TTY or TDD only Please contact the Ohio Relay Service at 1-800-750-0750 and give the Communication Assistant the Ohio Department of Taxation telephone number that you wish to contact

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 loca-tions in your area call the Internal Revenue Service at 1-800-829-1040 If you received an Ohio andor Federal income tax pack-age in the mail take them with you when you go for help

The Ohio Department of Taxation is an Equal Opportunity Employer

39

OHIO Department of Taxation Columbus Ohio 43270

  • Untitled
    • 2
Page 35: Individual Income Tax · Individual Income Tax Forms and Instructions This booklet contains 2 copies of Form IT-1040, the standard Ohio income tax form AND Form IT-1040 EZ, the short

MUSKINGUM COUNTY East Muskingum Local SD6001 Franklin Local SD6002 Maysville Local SD 6003 Tri-Valley Local SD 6004 West Muskingum Local SD 6005 Zanesville City SD6006

NOBLE COUNTY Caldwell Ex Vil SD 6101 Noble Local SD 6102

OTTAWA COUNTY Benton-Carroll-Salem Local SD6201 Danbury Local SD 6202 Genoa Area Local SD6203 Middle Bass Local SD6204 North Bass Local SD 6205 Port Clinton City SD6206 Put-In-Bay Local SD 6207

PAULDING COUNTY Antwerp Local SD 6301 Paulding Ex Vil SD 6302 Wayne Trace Local SD6303

PERRY COUNTY Crooksville Ex Vil SD6401 New Lexington City SD 6402 Northern Local SD6403 Southern Local SD6404

PICKAWAY COUNTY Circleville City SD 6501 Logan Elm Local SD 6502

Teays Valley Local SD6503 Westfall Local SD6504

PIKE COUNTY Eastern Local SD 6601 Scioto Valley Local SD 6602 Waverly City SD6603 Western Local SD6604

PORTAGE COUNTY Aurora City SD 6701 Crestwood Local SD6702 Field Local SD6703 James A Garfield Local SD 6704 Kent City SD6705 Ravenna City SD 6706 Rootstown Local SD6707 Southeast Local SD6708 Streetsboro City SD 6709 Waterloo Local SD 6710 Windham Ex Vil SD6711

PREBLE COUNTY College Corner Local SD 6801

National Trail Local SD 6802 Eaton City SD 6803 Preble Shawnee Local SD 6804

Twin Valley Community Local SD6805 Tri-County North Local SD6806

PUTNAM COUNTY Columbus Grove Local SD6901 Continental Local SD 6902

Jennings Local SD 6903 Kalida Local SD 6904

Leipsic Local SD 6905 Miller City-New Cleveland Local SD 6906 Ottawa-Glandorf Local SD6907

Ottoville Local SD6908 Pandora-Gilboa Local SD6909

RICHLAND COUNTY Clear Fork Valley Local SD 7001 Crestview Local SD7002 Lexington Local SD7003 Lucas Local SD7004 Madison Local SD 7005 Mansfield City SD 7006 Ontario Local SD7009

Plymouth Local SD7007 Shelby City SD 7008

ROSS COUNTY Adena Local SD7101 Chillicothe City SD7102 Huntington Local SD7103 Paint Valley Local SD 7104

Scioto Valley Local SD 7105 Union-Scioto Local SD7106 Zane Trace Local SD 7107

SANDUSKY COUNTY Clyde-Green Springs Ex Vil SD7201

Fremont City SD7202 Gibsonburg Ex Vil SD7203 Lakota Local SD 7204 Woodmore Local SD 7205

SCIOTO COUNTY Bloom-Vernon Local SD7301 Clay Local SD7302 Green Local SD 7303 Minford Local SD7304 New Boston Local SD 7305 Northwest Local SD 7306 Portsmouth City SD7307 Valley Local SD 7308 Washington-Nile Local SD7309 Wheelersburg Local SD7310

SENECA COUNTY Bettsville Local SD7401

Fostoria City SD 7402 Hopewell-Loudon Local SD7403

New Riegel Local SD 7404 Old Fort Local SD 7405 Seneca East Local SD7406 Tiffin City SD 7407

SHELBY COUNTY Anna Local SD 7501

Botkins Local SD7502 Fairlawn Local SD7503 Fort Loramie Local SD7504 Hardin-Houston Local SD 7505

Jackson Center Local SD7506 Russia Local SD 7507

Sidney City SD 7508

STARK COUNTY Alliance City SD7601 Canton City SD7602 Canton Local SD7603 Fairless Local SD7604 Jackson Local SD 7605 Lake Local SD 7606 Louisville City SD 7607 Marlington Local SD 7608

Massillon City SD7609 Minerva Local SD7610 North Canton City SD 7611 Northwest Local SD 7612 Osnaburg Local SD7613 Perry Local SD 7614 Plain Local SD7615 Sandy Valley Local SD 7616 Tuslaw Local SD 7617

SUMMIT COUNTY Akron City SD 7701 Barberton City SD 7702 Copley-Fairlawn City SD 7703 Coventry Local SD 7704 Cuyahoga Falls City SD 7705 Green Local SD 7707 Hudson Local SD7708 Manchester Local SD 7706 Mogadore Local SD7709 Nordonia Hills City SD 7710 Norton City SD 7711 Revere Local SD7712 Springfield Local SD 7713 Stow-Munroe Falls City SD 7714 Tallmadge City SD 7715 Twinsburg City SD 7716 Woodridge Local SD 7717

TRUMBULL COUNTY Bloomfield-Mespo Local SD7801 Bristol Local SD 7802 Brookfield Local SD7803 Champion Local SD 7804 Girard City SD7807 Howland Local SD 7808 Hubbard Ex Vil SD7809 Joseph Badger Local SD7810 LaBrae Local SD 7811 Lakeview Local SD 7812 Liberty Local SD 7813

School district income tax in effect for 1998

Lordstown Local SD7814 Maplewood Local SD 7815 Mathews Local SD 7806 McDonald Local SD 7816 Newton Falls Ex Vil SD 7817 Niles City SD7818 Southington Local SD7819 Warren City SD 7820 Weathersfield Local SD7821

TUSCARAWAS COUNTY Claymont City SD7901 Dover City SD 7902 Garaway Local SD7903 Indian Valley Local SD 7904 Newcomerstown Ex Vil SD 7905 New Philadelphia City SD7906 Strasburg-Franklin Local SD7907 Tuscarawas Valley Local SD 7908

UNION COUNTY Fairbanks Local SD 8001

Marysville Ex Vil SD 8002 North Union Local SD8003

VAN WERT COUNTY Crestview Local SD8101 Lincolnview Local SD8102 Van Wert City SD8104

VINTON COUNTY Vinton County Local SD 8201

WARREN COUNTY Carlisle Local SD8301 Franklin City SD8304 Kings Local SD8303 Lebanon City SD 8305 Little Miami Local SD8306 Mason City SD 8307 Springboro Community City SD 8302 Wayne Local SD8308

WASHINGTON COUNTY Belpre City SD8401 Fort Frye Local SD 8402 Frontier Local SD 8403 Marietta City SD8404 Warren Local SD 8405 Wolf Creek Local SD 8406

WAYNE COUNTY Chippewa Local SD8501 Dalton Local SD 8502 Green Local SD 8503 North Central Local SD8504

Northwestern Local SD 8505 Orrville City SD8506 Rittman Ex Vil SD8507 Southeast Local SD8508 Triway Local SD8509 Wooster City SD8510

WILLIAMS COUNTY Bryan City SD8601

Edgerton Local SD 8602 Edon-Northwest Local SD8603 Millcreek-West Unity Local SD8604 Montpelier Ex Vil SD8605 North Central Local SD8606

Stryker Local SD 8607

WOOD COUNTY Bowling Green City SD8701

Eastwood Local SD 8702 Elmwood Local SD8703

Lake Local SD 8704 North Baltimore Local SD8705 Northwood Local SD8706 Otsego Local SD8707

Perrysburg Ex Vil SD 8708 Rossford Ex Vil SD 8709

WYANDOT COUNTY Carey Ex Vil SD 8801

Mohawk Local SD8802 Upper Sandusky Ex Vil SD8803

35

To Determine the School District of Residence

COUNTY BOARD OF ELECTIONS

Adams 937-544-2633 Allen 419-223-8530 Ashland 419-282-4224 Ashtabula 440-576-6915

Athens 740-592-3201 Auglaize 419-738-9231 Belmont 740-676-1025 Brown 937-378-3008

Butler 513-887-3700 Carroll 330-627-2610 Champaign 937-652-1369 Clark 937-328-2491 2492 2604

Clermont 513-732-7275 Clinton 937-382-3537 Columbiana 330-424-1448 Coshocton 740-622-1117

Crawford 419-562-8721 Cuyahoga 216-443-3200 Darke 937-548-1835 Defiance 419-782-2906 8543

Delaware 740-368-1780 Erie 419-627-7601 Fairfield 740-687-7000 Fayette 740-335-1190

Franklin 614-462-3100 Fulton 419-335-6841 Gallia 740-446-1600 Geauga 440-285-2222 ext 5930

Greene 937-376-7470 Guernsey 740-432-2680 Hamilton 513-632-7031 Hancock 419-422-3245

Hardin 419-674-2211 Harrison 740-942-8866 Henry 419-592-7956 Highland 937-393-9961

Hocking 740-380-8683 Holmes 330-674-5921 Huron 419-668-8238 Jackson 740-286-2905

Jefferson 740-283-8522 Knox 740-397-2188 Lake 440-350-2700 Lawrence 740-532-0444

Call the County Board of Elections

COUNTY

Licking Logan Lorain Lucas

Madison Mahoning Marion Medina

Meigs Mercer Miami Monroe

Montgomery Morgan Morrow Muskingum

Noble Ottawa Paulding Perry

Pickaway Pike Portage Preble

Putnam Richland Ross Sandusky

Scioto Seneca Shelby Stark

Summit Trumbull Tuscarawas Union

Van Wert Vinton Warren Washington

Wayne Williams Wood Wyandot

BOARD OF ELECTIONS

740-349-8683 937-599-7255 440-244-3186 440-322-8228 419-213-4001

740-852-9424 330-783-2474 740-387-9631 330-722-9278

740-992-2697 419-586-2215 937-332-6926 740-472-0929

937-225-5656 740-962-3116 419-946-4026 740-455-7120

740-732-2057 419-734-6880 419-399-8230 740-342-2134

740-474-1100 8077 740-947-4512 2039 330-297-3511 937-456-8117

419-523-3343 419-774-5530 740-775-2350 419-334-6180

740-353-4178 419-447-4424 937-498-7207 330-438-8683

330-643-5200 330-369-4050 330-343-8819 937-642-2836

419-238-4192 740-596-5855 513-695-1358 740-374-6828

330-287-5480 419-636-1854 419-354-9120 419-294-1226

36 70998

n

n

I I I

I I I I

I I I I I I

I I I I I I I I

I I I

I I I I

I I I I

I I I I I

1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 i i 1 1 1

- 111111111111

IT-10 OHIO Information Notice 1998 For the year January 1-December 31 1998 or other taxable year beginning ________________________ 1998 and ending ________________________ 19_____

TY

PE

OR

PR

INT

TY

PE O

R P

RIN

T

Your first name Initial Last name Your social security number Filing Statusmdashcheck only one

n Single Notice

n Joint Notice

If a joint notice spousersquos first name Initial Last name Spousersquos social security number

Home address (number and street) PLACE LABEL HERE Apt No Ohio county

City town or post office state and ZIP code Ohio Public School District Number

s

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 7

I AM NOT REQUIRED TO FILE A 1998 OHIO INCOME TAX RETURN BECAUSE

1 I MOVED OUT OF THE STATE OF OHIO IN 1997 AND HAD NO INCOME IN OHIO DURING 1998

I MOVED TO ______________________________ DATE MOVED ______________________________

2 IN 1998 I WAS A RESIDENT OF ONE OF THE FOLLOWING STATES (CIRCLE STATE) KENTUCKY INDIANA WEST VIRGINIA MICHIGAN OR PENNSYLVANIA AND I 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 WE MAY ASK YOU LATER ON 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 1998

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)

OHIO IT-40P 1998PINCOME TAX PAYMENT VOUCHER Please use UPPER CASE letters to print the first three letters of

Taxpayerrsquos last name Spousersquos last name Your first name Initial Last name

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

(if joint filing)

Your Social Security Number

Spousersquos Number

(if joint filing)

Dollars Cents Return this voucher with check or money order payable to TREASURER OF STATE OF OHIO and mail to AMOUNT OF OHIO DEPrsquoT OF TAXATION PO BOX 182131 COLUMBUS OHIO 43218-2131 PAYMENT

s $

37

HOW TO GET OHIO TAX INFORMATION Do you want information by telephone - FAST FAST (Fast Answers about State Taxes) is an auto-mated phone system where you can get the status of your 1998 refund or get answers to the 23 most fre-quently asked tax questions Recorded tax information will be available 24 hours a day seven days a week

How do I use FAST to get refund information You can check on the status of your 1998 Ohio Income Tax refund by calling toll free 1-800-282-1784 You will be required to provide your social security number and your refund amount We will then tell you if your refund has been processed and when you can expect your refund Refund information will occasionally not be available due to system maintenance Refund pro-cessing takes from six to eight weeks You are limited to one refund information call every three days

Do you want to access us on the Internet Visit the State of Ohio Internet Web Site at wwwstateohustax You can get answers to the 23 most frequently asked tax questions as well as tax forms Publications Information Releases Tax Rules and Statistics

Do you want to visit us in person The addresses for our district offices are found on page 39 of this booklet

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 to a tax question If you write be sure to include your social security number Our address is found on page 39 of this booklet

How do I use FAST to answer a tax question You can listen to answers for the following 23 most frequently asked questions by calling toll free 1-800-282-1780 A pre-recorded message will follow each

Forms Information bull Where can I pick up Ohio income tax forms bull How can I get a copy of my Ohio income tax return bull What should I do if I need a paper copy of my

Telefile return

Filing Requirements bull I moved into Ohio last year How do I file bull How can I get an extension of time to file my Ohio

income tax return bull Where do I send my Ohio income tax return bull I never received a W-2 form What do I do bull What should I do if I need to correct my Telefile

return bull What should I do if the IRS examined and changed

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

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

an Ohio return bull Can my children claim themselves on their Ohio

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

Refund Problems bull I moved since I filed my Ohio return How can I get

my refund bull My spouse passed away but my refund check has

both our names on it What should I do bull Irsquom due a refund Do I still need to file an Ohio

income tax return bull Irsquove either lost my refund check or it was stolen

What should I do

Payment Information bull Why was my Ohio withholding disallowed bull Should I file my Ohio income tax return even though

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

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

income taxes bull Can I pay my taxes with a credit card

Ohio School District Information bull How do I find out what school district I live in bull What do I do if my employer mistakenly withheld

Ohio school district income tax

38

ii11imi111 11111 11 11 111 1

0

TAXPAYER ASSISTANCE

By Internet STATE OF OHIO INTERNET WEBSITE

Tax Forms Instructions wwwstateohustax FAST Tax Questions

By Phone TOLL FREE TELEPHONE NUMBERS

Toll Free 24 Hour Refund Hotline 1-800-282-1784 Toll Free Form Requests 1-800-282-1782 Toll Free Tax Questions 1-800-282-1780

Walk-in Ohio Department of Taxation District Office Locations Walk-in services are available at all office locations Monday through Friday 800 am to 500 pm

AKRON DISTRICT OFFICE CINCINNATI DISTRICT OFFICE CLEVELAND DISTRICT OFFICE 161 South High Street 900 Dalton Avenue at West 8th Street 615 West Superior Avenue Suite 501 Cincinnati Ohio 45203-1171 Fifth Floor Room 570 Akron Ohio 44308-1600 Cleveland Ohio 44113-1891

COLUMBUS DISTRICT OFFICE DAYTON DISTRICT OFFICE LIMA DISTRICT OFFICE 1880 East Dublin-Granville Road Centre City Offices 1303 Bellefontaine Avenue Columbus Ohio 43229-3529 15 East Fourth Street Room 510 Lima Ohio 45804-3199

Dayton Ohio 45402-2162

TOLEDO DISTRICT OFFICE YOUNGSTOWN DISTRICT OFFICE ZANESVILLE DISTRICT OFFICE One Government Center Stambaugh Building 601 Underwood Street Suite 1400 44 Federal Plaza Central 300 Zanesville Ohio 43701-3786 Toledo Ohio 43604-2232 Youngstown Ohio 44503-1651

Written Ohio Department of Taxation Taxpayer Services Mailing address

Ohio Department of Taxation Taxpayer ServiceCentral Registration Division Taxpayer Services Response Section PO Box 182382 Columbus Ohio 43218-2382

For Deaf Hard of Hearing or Speech Impaired who use TTY or TDD only Please contact the Ohio Relay Service at 1-800-750-0750 and give the Communication Assistant the Ohio Department of Taxation telephone number that you wish to contact

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 loca-tions in your area call the Internal Revenue Service at 1-800-829-1040 If you received an Ohio andor Federal income tax pack-age in the mail take them with you when you go for help

The Ohio Department of Taxation is an Equal Opportunity Employer

39

OHIO Department of Taxation Columbus Ohio 43270

  • Untitled
    • 2
Page 36: Individual Income Tax · Individual Income Tax Forms and Instructions This booklet contains 2 copies of Form IT-1040, the standard Ohio income tax form AND Form IT-1040 EZ, the short

To Determine the School District of Residence

COUNTY BOARD OF ELECTIONS

Adams 937-544-2633 Allen 419-223-8530 Ashland 419-282-4224 Ashtabula 440-576-6915

Athens 740-592-3201 Auglaize 419-738-9231 Belmont 740-676-1025 Brown 937-378-3008

Butler 513-887-3700 Carroll 330-627-2610 Champaign 937-652-1369 Clark 937-328-2491 2492 2604

Clermont 513-732-7275 Clinton 937-382-3537 Columbiana 330-424-1448 Coshocton 740-622-1117

Crawford 419-562-8721 Cuyahoga 216-443-3200 Darke 937-548-1835 Defiance 419-782-2906 8543

Delaware 740-368-1780 Erie 419-627-7601 Fairfield 740-687-7000 Fayette 740-335-1190

Franklin 614-462-3100 Fulton 419-335-6841 Gallia 740-446-1600 Geauga 440-285-2222 ext 5930

Greene 937-376-7470 Guernsey 740-432-2680 Hamilton 513-632-7031 Hancock 419-422-3245

Hardin 419-674-2211 Harrison 740-942-8866 Henry 419-592-7956 Highland 937-393-9961

Hocking 740-380-8683 Holmes 330-674-5921 Huron 419-668-8238 Jackson 740-286-2905

Jefferson 740-283-8522 Knox 740-397-2188 Lake 440-350-2700 Lawrence 740-532-0444

Call the County Board of Elections

COUNTY

Licking Logan Lorain Lucas

Madison Mahoning Marion Medina

Meigs Mercer Miami Monroe

Montgomery Morgan Morrow Muskingum

Noble Ottawa Paulding Perry

Pickaway Pike Portage Preble

Putnam Richland Ross Sandusky

Scioto Seneca Shelby Stark

Summit Trumbull Tuscarawas Union

Van Wert Vinton Warren Washington

Wayne Williams Wood Wyandot

BOARD OF ELECTIONS

740-349-8683 937-599-7255 440-244-3186 440-322-8228 419-213-4001

740-852-9424 330-783-2474 740-387-9631 330-722-9278

740-992-2697 419-586-2215 937-332-6926 740-472-0929

937-225-5656 740-962-3116 419-946-4026 740-455-7120

740-732-2057 419-734-6880 419-399-8230 740-342-2134

740-474-1100 8077 740-947-4512 2039 330-297-3511 937-456-8117

419-523-3343 419-774-5530 740-775-2350 419-334-6180

740-353-4178 419-447-4424 937-498-7207 330-438-8683

330-643-5200 330-369-4050 330-343-8819 937-642-2836

419-238-4192 740-596-5855 513-695-1358 740-374-6828

330-287-5480 419-636-1854 419-354-9120 419-294-1226

36 70998

n

n

I I I

I I I I

I I I I I I

I I I I I I I I

I I I

I I I I

I I I I

I I I I I

1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 i i 1 1 1

- 111111111111

IT-10 OHIO Information Notice 1998 For the year January 1-December 31 1998 or other taxable year beginning ________________________ 1998 and ending ________________________ 19_____

TY

PE

OR

PR

INT

TY

PE O

R P

RIN

T

Your first name Initial Last name Your social security number Filing Statusmdashcheck only one

n Single Notice

n Joint Notice

If a joint notice spousersquos first name Initial Last name Spousersquos social security number

Home address (number and street) PLACE LABEL HERE Apt No Ohio county

City town or post office state and ZIP code Ohio Public School District Number

s

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 7

I AM NOT REQUIRED TO FILE A 1998 OHIO INCOME TAX RETURN BECAUSE

1 I MOVED OUT OF THE STATE OF OHIO IN 1997 AND HAD NO INCOME IN OHIO DURING 1998

I MOVED TO ______________________________ DATE MOVED ______________________________

2 IN 1998 I WAS A RESIDENT OF ONE OF THE FOLLOWING STATES (CIRCLE STATE) KENTUCKY INDIANA WEST VIRGINIA MICHIGAN OR PENNSYLVANIA AND I 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 WE MAY ASK YOU LATER ON 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 1998

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)

OHIO IT-40P 1998PINCOME TAX PAYMENT VOUCHER Please use UPPER CASE letters to print the first three letters of

Taxpayerrsquos last name Spousersquos last name Your first name Initial Last name

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

(if joint filing)

Your Social Security Number

Spousersquos Number

(if joint filing)

Dollars Cents Return this voucher with check or money order payable to TREASURER OF STATE OF OHIO and mail to AMOUNT OF OHIO DEPrsquoT OF TAXATION PO BOX 182131 COLUMBUS OHIO 43218-2131 PAYMENT

s $

37

HOW TO GET OHIO TAX INFORMATION Do you want information by telephone - FAST FAST (Fast Answers about State Taxes) is an auto-mated phone system where you can get the status of your 1998 refund or get answers to the 23 most fre-quently asked tax questions Recorded tax information will be available 24 hours a day seven days a week

How do I use FAST to get refund information You can check on the status of your 1998 Ohio Income Tax refund by calling toll free 1-800-282-1784 You will be required to provide your social security number and your refund amount We will then tell you if your refund has been processed and when you can expect your refund Refund information will occasionally not be available due to system maintenance Refund pro-cessing takes from six to eight weeks You are limited to one refund information call every three days

Do you want to access us on the Internet Visit the State of Ohio Internet Web Site at wwwstateohustax You can get answers to the 23 most frequently asked tax questions as well as tax forms Publications Information Releases Tax Rules and Statistics

Do you want to visit us in person The addresses for our district offices are found on page 39 of this booklet

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 to a tax question If you write be sure to include your social security number Our address is found on page 39 of this booklet

How do I use FAST to answer a tax question You can listen to answers for the following 23 most frequently asked questions by calling toll free 1-800-282-1780 A pre-recorded message will follow each

Forms Information bull Where can I pick up Ohio income tax forms bull How can I get a copy of my Ohio income tax return bull What should I do if I need a paper copy of my

Telefile return

Filing Requirements bull I moved into Ohio last year How do I file bull How can I get an extension of time to file my Ohio

income tax return bull Where do I send my Ohio income tax return bull I never received a W-2 form What do I do bull What should I do if I need to correct my Telefile

return bull What should I do if the IRS examined and changed

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

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

an Ohio return bull Can my children claim themselves on their Ohio

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

Refund Problems bull I moved since I filed my Ohio return How can I get

my refund bull My spouse passed away but my refund check has

both our names on it What should I do bull Irsquom due a refund Do I still need to file an Ohio

income tax return bull Irsquove either lost my refund check or it was stolen

What should I do

Payment Information bull Why was my Ohio withholding disallowed bull Should I file my Ohio income tax return even though

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

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

income taxes bull Can I pay my taxes with a credit card

Ohio School District Information bull How do I find out what school district I live in bull What do I do if my employer mistakenly withheld

Ohio school district income tax

38

ii11imi111 11111 11 11 111 1

0

TAXPAYER ASSISTANCE

By Internet STATE OF OHIO INTERNET WEBSITE

Tax Forms Instructions wwwstateohustax FAST Tax Questions

By Phone TOLL FREE TELEPHONE NUMBERS

Toll Free 24 Hour Refund Hotline 1-800-282-1784 Toll Free Form Requests 1-800-282-1782 Toll Free Tax Questions 1-800-282-1780

Walk-in Ohio Department of Taxation District Office Locations Walk-in services are available at all office locations Monday through Friday 800 am to 500 pm

AKRON DISTRICT OFFICE CINCINNATI DISTRICT OFFICE CLEVELAND DISTRICT OFFICE 161 South High Street 900 Dalton Avenue at West 8th Street 615 West Superior Avenue Suite 501 Cincinnati Ohio 45203-1171 Fifth Floor Room 570 Akron Ohio 44308-1600 Cleveland Ohio 44113-1891

COLUMBUS DISTRICT OFFICE DAYTON DISTRICT OFFICE LIMA DISTRICT OFFICE 1880 East Dublin-Granville Road Centre City Offices 1303 Bellefontaine Avenue Columbus Ohio 43229-3529 15 East Fourth Street Room 510 Lima Ohio 45804-3199

Dayton Ohio 45402-2162

TOLEDO DISTRICT OFFICE YOUNGSTOWN DISTRICT OFFICE ZANESVILLE DISTRICT OFFICE One Government Center Stambaugh Building 601 Underwood Street Suite 1400 44 Federal Plaza Central 300 Zanesville Ohio 43701-3786 Toledo Ohio 43604-2232 Youngstown Ohio 44503-1651

Written Ohio Department of Taxation Taxpayer Services Mailing address

Ohio Department of Taxation Taxpayer ServiceCentral Registration Division Taxpayer Services Response Section PO Box 182382 Columbus Ohio 43218-2382

For Deaf Hard of Hearing or Speech Impaired who use TTY or TDD only Please contact the Ohio Relay Service at 1-800-750-0750 and give the Communication Assistant the Ohio Department of Taxation telephone number that you wish to contact

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 loca-tions in your area call the Internal Revenue Service at 1-800-829-1040 If you received an Ohio andor Federal income tax pack-age in the mail take them with you when you go for help

The Ohio Department of Taxation is an Equal Opportunity Employer

39

OHIO Department of Taxation Columbus Ohio 43270

  • Untitled
    • 2
Page 37: Individual Income Tax · Individual Income Tax Forms and Instructions This booklet contains 2 copies of Form IT-1040, the standard Ohio income tax form AND Form IT-1040 EZ, the short

n

n

I I I

I I I I

I I I I I I

I I I I I I I I

I I I

I I I I

I I I I

I I I I I

1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 i i 1 1 1

- 111111111111

IT-10 OHIO Information Notice 1998 For the year January 1-December 31 1998 or other taxable year beginning ________________________ 1998 and ending ________________________ 19_____

TY

PE

OR

PR

INT

TY

PE O

R P

RIN

T

Your first name Initial Last name Your social security number Filing Statusmdashcheck only one

n Single Notice

n Joint Notice

If a joint notice spousersquos first name Initial Last name Spousersquos social security number

Home address (number and street) PLACE LABEL HERE Apt No Ohio county

City town or post office state and ZIP code Ohio Public School District Number

s

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 7

I AM NOT REQUIRED TO FILE A 1998 OHIO INCOME TAX RETURN BECAUSE

1 I MOVED OUT OF THE STATE OF OHIO IN 1997 AND HAD NO INCOME IN OHIO DURING 1998

I MOVED TO ______________________________ DATE MOVED ______________________________

2 IN 1998 I WAS A RESIDENT OF ONE OF THE FOLLOWING STATES (CIRCLE STATE) KENTUCKY INDIANA WEST VIRGINIA MICHIGAN OR PENNSYLVANIA AND I 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 WE MAY ASK YOU LATER ON 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 1998

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)

OHIO IT-40P 1998PINCOME TAX PAYMENT VOUCHER Please use UPPER CASE letters to print the first three letters of

Taxpayerrsquos last name Spousersquos last name Your first name Initial Last name

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

(if joint filing)

Your Social Security Number

Spousersquos Number

(if joint filing)

Dollars Cents Return this voucher with check or money order payable to TREASURER OF STATE OF OHIO and mail to AMOUNT OF OHIO DEPrsquoT OF TAXATION PO BOX 182131 COLUMBUS OHIO 43218-2131 PAYMENT

s $

37

HOW TO GET OHIO TAX INFORMATION Do you want information by telephone - FAST FAST (Fast Answers about State Taxes) is an auto-mated phone system where you can get the status of your 1998 refund or get answers to the 23 most fre-quently asked tax questions Recorded tax information will be available 24 hours a day seven days a week

How do I use FAST to get refund information You can check on the status of your 1998 Ohio Income Tax refund by calling toll free 1-800-282-1784 You will be required to provide your social security number and your refund amount We will then tell you if your refund has been processed and when you can expect your refund Refund information will occasionally not be available due to system maintenance Refund pro-cessing takes from six to eight weeks You are limited to one refund information call every three days

Do you want to access us on the Internet Visit the State of Ohio Internet Web Site at wwwstateohustax You can get answers to the 23 most frequently asked tax questions as well as tax forms Publications Information Releases Tax Rules and Statistics

Do you want to visit us in person The addresses for our district offices are found on page 39 of this booklet

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 to a tax question If you write be sure to include your social security number Our address is found on page 39 of this booklet

How do I use FAST to answer a tax question You can listen to answers for the following 23 most frequently asked questions by calling toll free 1-800-282-1780 A pre-recorded message will follow each

Forms Information bull Where can I pick up Ohio income tax forms bull How can I get a copy of my Ohio income tax return bull What should I do if I need a paper copy of my

Telefile return

Filing Requirements bull I moved into Ohio last year How do I file bull How can I get an extension of time to file my Ohio

income tax return bull Where do I send my Ohio income tax return bull I never received a W-2 form What do I do bull What should I do if I need to correct my Telefile

return bull What should I do if the IRS examined and changed

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

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

an Ohio return bull Can my children claim themselves on their Ohio

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

Refund Problems bull I moved since I filed my Ohio return How can I get

my refund bull My spouse passed away but my refund check has

both our names on it What should I do bull Irsquom due a refund Do I still need to file an Ohio

income tax return bull Irsquove either lost my refund check or it was stolen

What should I do

Payment Information bull Why was my Ohio withholding disallowed bull Should I file my Ohio income tax return even though

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

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

income taxes bull Can I pay my taxes with a credit card

Ohio School District Information bull How do I find out what school district I live in bull What do I do if my employer mistakenly withheld

Ohio school district income tax

38

ii11imi111 11111 11 11 111 1

0

TAXPAYER ASSISTANCE

By Internet STATE OF OHIO INTERNET WEBSITE

Tax Forms Instructions wwwstateohustax FAST Tax Questions

By Phone TOLL FREE TELEPHONE NUMBERS

Toll Free 24 Hour Refund Hotline 1-800-282-1784 Toll Free Form Requests 1-800-282-1782 Toll Free Tax Questions 1-800-282-1780

Walk-in Ohio Department of Taxation District Office Locations Walk-in services are available at all office locations Monday through Friday 800 am to 500 pm

AKRON DISTRICT OFFICE CINCINNATI DISTRICT OFFICE CLEVELAND DISTRICT OFFICE 161 South High Street 900 Dalton Avenue at West 8th Street 615 West Superior Avenue Suite 501 Cincinnati Ohio 45203-1171 Fifth Floor Room 570 Akron Ohio 44308-1600 Cleveland Ohio 44113-1891

COLUMBUS DISTRICT OFFICE DAYTON DISTRICT OFFICE LIMA DISTRICT OFFICE 1880 East Dublin-Granville Road Centre City Offices 1303 Bellefontaine Avenue Columbus Ohio 43229-3529 15 East Fourth Street Room 510 Lima Ohio 45804-3199

Dayton Ohio 45402-2162

TOLEDO DISTRICT OFFICE YOUNGSTOWN DISTRICT OFFICE ZANESVILLE DISTRICT OFFICE One Government Center Stambaugh Building 601 Underwood Street Suite 1400 44 Federal Plaza Central 300 Zanesville Ohio 43701-3786 Toledo Ohio 43604-2232 Youngstown Ohio 44503-1651

Written Ohio Department of Taxation Taxpayer Services Mailing address

Ohio Department of Taxation Taxpayer ServiceCentral Registration Division Taxpayer Services Response Section PO Box 182382 Columbus Ohio 43218-2382

For Deaf Hard of Hearing or Speech Impaired who use TTY or TDD only Please contact the Ohio Relay Service at 1-800-750-0750 and give the Communication Assistant the Ohio Department of Taxation telephone number that you wish to contact

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 loca-tions in your area call the Internal Revenue Service at 1-800-829-1040 If you received an Ohio andor Federal income tax pack-age in the mail take them with you when you go for help

The Ohio Department of Taxation is an Equal Opportunity Employer

39

OHIO Department of Taxation Columbus Ohio 43270

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Page 38: Individual Income Tax · Individual Income Tax Forms and Instructions This booklet contains 2 copies of Form IT-1040, the standard Ohio income tax form AND Form IT-1040 EZ, the short

HOW TO GET OHIO TAX INFORMATION Do you want information by telephone - FAST FAST (Fast Answers about State Taxes) is an auto-mated phone system where you can get the status of your 1998 refund or get answers to the 23 most fre-quently asked tax questions Recorded tax information will be available 24 hours a day seven days a week

How do I use FAST to get refund information You can check on the status of your 1998 Ohio Income Tax refund by calling toll free 1-800-282-1784 You will be required to provide your social security number and your refund amount We will then tell you if your refund has been processed and when you can expect your refund Refund information will occasionally not be available due to system maintenance Refund pro-cessing takes from six to eight weeks You are limited to one refund information call every three days

Do you want to access us on the Internet Visit the State of Ohio Internet Web Site at wwwstateohustax You can get answers to the 23 most frequently asked tax questions as well as tax forms Publications Information Releases Tax Rules and Statistics

Do you want to visit us in person The addresses for our district offices are found on page 39 of this booklet

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 to a tax question If you write be sure to include your social security number Our address is found on page 39 of this booklet

How do I use FAST to answer a tax question You can listen to answers for the following 23 most frequently asked questions by calling toll free 1-800-282-1780 A pre-recorded message will follow each

Forms Information bull Where can I pick up Ohio income tax forms bull How can I get a copy of my Ohio income tax return bull What should I do if I need a paper copy of my

Telefile return

Filing Requirements bull I moved into Ohio last year How do I file bull How can I get an extension of time to file my Ohio

income tax return bull Where do I send my Ohio income tax return bull I never received a W-2 form What do I do bull What should I do if I need to correct my Telefile

return bull What should I do if the IRS examined and changed

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

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

an Ohio return bull Can my children claim themselves on their Ohio

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

Refund Problems bull I moved since I filed my Ohio return How can I get

my refund bull My spouse passed away but my refund check has

both our names on it What should I do bull Irsquom due a refund Do I still need to file an Ohio

income tax return bull Irsquove either lost my refund check or it was stolen

What should I do

Payment Information bull Why was my Ohio withholding disallowed bull Should I file my Ohio income tax return even though

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

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

income taxes bull Can I pay my taxes with a credit card

Ohio School District Information bull How do I find out what school district I live in bull What do I do if my employer mistakenly withheld

Ohio school district income tax

38

ii11imi111 11111 11 11 111 1

0

TAXPAYER ASSISTANCE

By Internet STATE OF OHIO INTERNET WEBSITE

Tax Forms Instructions wwwstateohustax FAST Tax Questions

By Phone TOLL FREE TELEPHONE NUMBERS

Toll Free 24 Hour Refund Hotline 1-800-282-1784 Toll Free Form Requests 1-800-282-1782 Toll Free Tax Questions 1-800-282-1780

Walk-in Ohio Department of Taxation District Office Locations Walk-in services are available at all office locations Monday through Friday 800 am to 500 pm

AKRON DISTRICT OFFICE CINCINNATI DISTRICT OFFICE CLEVELAND DISTRICT OFFICE 161 South High Street 900 Dalton Avenue at West 8th Street 615 West Superior Avenue Suite 501 Cincinnati Ohio 45203-1171 Fifth Floor Room 570 Akron Ohio 44308-1600 Cleveland Ohio 44113-1891

COLUMBUS DISTRICT OFFICE DAYTON DISTRICT OFFICE LIMA DISTRICT OFFICE 1880 East Dublin-Granville Road Centre City Offices 1303 Bellefontaine Avenue Columbus Ohio 43229-3529 15 East Fourth Street Room 510 Lima Ohio 45804-3199

Dayton Ohio 45402-2162

TOLEDO DISTRICT OFFICE YOUNGSTOWN DISTRICT OFFICE ZANESVILLE DISTRICT OFFICE One Government Center Stambaugh Building 601 Underwood Street Suite 1400 44 Federal Plaza Central 300 Zanesville Ohio 43701-3786 Toledo Ohio 43604-2232 Youngstown Ohio 44503-1651

Written Ohio Department of Taxation Taxpayer Services Mailing address

Ohio Department of Taxation Taxpayer ServiceCentral Registration Division Taxpayer Services Response Section PO Box 182382 Columbus Ohio 43218-2382

For Deaf Hard of Hearing or Speech Impaired who use TTY or TDD only Please contact the Ohio Relay Service at 1-800-750-0750 and give the Communication Assistant the Ohio Department of Taxation telephone number that you wish to contact

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 loca-tions in your area call the Internal Revenue Service at 1-800-829-1040 If you received an Ohio andor Federal income tax pack-age in the mail take them with you when you go for help

The Ohio Department of Taxation is an Equal Opportunity Employer

39

OHIO Department of Taxation Columbus Ohio 43270

  • Untitled
    • 2
Page 39: Individual Income Tax · Individual Income Tax Forms and Instructions This booklet contains 2 copies of Form IT-1040, the standard Ohio income tax form AND Form IT-1040 EZ, the short

ii11imi111 11111 11 11 111 1

0

TAXPAYER ASSISTANCE

By Internet STATE OF OHIO INTERNET WEBSITE

Tax Forms Instructions wwwstateohustax FAST Tax Questions

By Phone TOLL FREE TELEPHONE NUMBERS

Toll Free 24 Hour Refund Hotline 1-800-282-1784 Toll Free Form Requests 1-800-282-1782 Toll Free Tax Questions 1-800-282-1780

Walk-in Ohio Department of Taxation District Office Locations Walk-in services are available at all office locations Monday through Friday 800 am to 500 pm

AKRON DISTRICT OFFICE CINCINNATI DISTRICT OFFICE CLEVELAND DISTRICT OFFICE 161 South High Street 900 Dalton Avenue at West 8th Street 615 West Superior Avenue Suite 501 Cincinnati Ohio 45203-1171 Fifth Floor Room 570 Akron Ohio 44308-1600 Cleveland Ohio 44113-1891

COLUMBUS DISTRICT OFFICE DAYTON DISTRICT OFFICE LIMA DISTRICT OFFICE 1880 East Dublin-Granville Road Centre City Offices 1303 Bellefontaine Avenue Columbus Ohio 43229-3529 15 East Fourth Street Room 510 Lima Ohio 45804-3199

Dayton Ohio 45402-2162

TOLEDO DISTRICT OFFICE YOUNGSTOWN DISTRICT OFFICE ZANESVILLE DISTRICT OFFICE One Government Center Stambaugh Building 601 Underwood Street Suite 1400 44 Federal Plaza Central 300 Zanesville Ohio 43701-3786 Toledo Ohio 43604-2232 Youngstown Ohio 44503-1651

Written Ohio Department of Taxation Taxpayer Services Mailing address

Ohio Department of Taxation Taxpayer ServiceCentral Registration Division Taxpayer Services Response Section PO Box 182382 Columbus Ohio 43218-2382

For Deaf Hard of Hearing or Speech Impaired who use TTY or TDD only Please contact the Ohio Relay Service at 1-800-750-0750 and give the Communication Assistant the Ohio Department of Taxation telephone number that you wish to contact

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 loca-tions in your area call the Internal Revenue Service at 1-800-829-1040 If you received an Ohio andor Federal income tax pack-age in the mail take them with you when you go for help

The Ohio Department of Taxation is an Equal Opportunity Employer

39

OHIO Department of Taxation Columbus Ohio 43270

  • Untitled
    • 2
Page 40: Individual Income Tax · Individual Income Tax Forms and Instructions This booklet contains 2 copies of Form IT-1040, the standard Ohio income tax form AND Form IT-1040 EZ, the short

OHIO Department of Taxation Columbus Ohio 43270

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