Ohio state tax basis is the Federal Adjusted Gross Income (AGI).

Interest/Divident Income: Interest and Divident income from U.S. government bonds are exempt from State Taxes.

Rent Income: Same as federal

Capital Gain: Same as federal except: losses from the disposition of Ohio public obligations and income from an Electing Small Business Trust (ESBT) are added back; gains from Ohio public obligations and losses from an ESBT are deducted.

Unemployment Income: Same as federal

Social Security Benefits: All social security income is exempt from state taxes.

State Bond Interest: Taxable except Ohio obligations.

Health Savings Accounts: Same as federal

Disability: Exempt (except for payments made on a temporary basis).

Lottery: Same as federal

Federal Income Tax: Not deductible.

Other Taxes: Federal target jobs and work opportunity tax credit adjustments. Deductions for certain Ohio MSA contributions, individual development accounts, medical expenses exceeding 7.5% of federal AGI, medical insurance, long-term care insurance, certain disability and survivor benefits, contributions to and qualified distributions from the Ohio College Advantage Savings plan, and tuition expenses paid to a qualified Ohio educational institution

Check other state tax links below.