Ohio Form IT 10 is a one-page return you file with the Ohio Department of Taxation in place of the full IT 1040 when your Ohio income tax liability is zero and you are not owed a refund. It exists for four specific situations, and you must fit one of them to use it. For the 2026 tax year, the deadline is April 15, 2027, and you can file online through OH|TAX eServices or by mail to P.O. Box 2057 in Columbus.
Who Qualifies to File Form IT 10
The form lists four reasons your Ohio liability might be zero, and you check every box that applies to you.1Ohio Department of Taxation. Ohio Form IT 10 – Zero Liability / No Refund Individual Income Tax Return
- Your Ohio taxable business income (IT 1040, line 6) and taxable nonbusiness income (IT 1040, line 7) produce no tax. For 2026, Ohio taxes no income at or below $26,050 of adjusted gross income, so anyone at or under that threshold qualifies here.2EY. Ohio Legislation Lowers Top Personal Tax Rate Retroactive to January 1, 2025, Implements Flat Tax in 2026
- You were a full-year nonresident of Ohio and had no income from Ohio sources.
- You were a nonresident servicemember for the entire tax year and your only Ohio-earned income was military pay. Federal law prevents Ohio from taxing a nonresident servicemember’s military pay.3Ohio Department of Taxation. Military
- You are the civilian spouse of a nonresident servicemember stationed in Ohio, you share the same state of legal residency, and that state is not Ohio. The Military Spouses Residency Relief Act keeps your income out of Ohio’s reach.4Ohio Department of Taxation. Exemption From Withholding – Military Spouse Employee
Those are the only four boxes. If your Ohio liability is zero for a different reason, such as credits that fully offset what you would otherwise owe, the IT 10 does not fit and you need to file a full IT 1040.1Ohio Department of Taxation. Ohio Form IT 10 – Zero Liability / No Refund Individual Income Tax Return The IT 10 also assumes no refund is due; if Ohio withheld tax from your wages and you want it back, you have to file the IT 1040 to claim the refund.
The School District Income Tax Disqualifier
If you lived in a taxing school district at any point during the year, you cannot use the IT 10. Ohio requires a full IT 1040 plus a separate SD 100 whenever you owe school district income tax, and the form itself flags this in bold: you file either an IT 1040 or an IT 10, not both.1Ohio Department of Taxation. Ohio Form IT 10 – Zero Liability / No Refund Individual Income Tax Return
The Department recommends filing the SD 100 even when you think you owe nothing to the district, because skipping it can trigger a failure-to-file billing later.5Ohio Department of Taxation. School District Income Tax If you are not sure whether your address is in a taxing district, the Department’s website has an address lookup tool.
How to Fill Out the Form
The IT 10 is a single page and takes a few minutes.
Personal Information
At the top, enter your first name, middle initial, last name, and Social Security number. If you are filing jointly, add your spouse’s name and SSN. Fill in your current mailing address. Confirm the tax year printed at the top matches the year you are reporting.
Reason for Filing
Check every box that describes why your liability is zero. This section is required, and the form cannot be submitted blank. If more than one reason applies, check them all. A nonresident servicemember whose Ohio-source income also falls under the taxable threshold could check both the zero-liability box and the military box.1Ohio Department of Taxation. Ohio Form IT 10 – Zero Liability / No Refund Individual Income Tax Return
Signature
Sign and date the form. Both spouses sign a joint return. An unsigned form is treated as incomplete.
How to Submit the Form
Online Through OH|TAX eServices
The fastest option is the OH|TAX eServices portal at tax.ohio.gov. The system supports the IT 10 and walks you through the return.6Ohio Department of Taxation. OH|TAX eServices – File Now Commercial tax-preparation software that supports Ohio returns will also handle it.
By Mail
If you file on paper, print the fillable PDF from the Department’s forms page, sign it, and mail it to:7Ohio Department of Taxation. Tax Forms
Ohio Department of Taxation
P.O. Box 2057
Columbus, OH 43270-20571Ohio Department of Taxation. Ohio Form IT 10 – Zero Liability / No Refund Individual Income Tax Return
Certified mail gives you proof of delivery.
Filing Deadline
The IT 10 follows the IT 1040 calendar. For tax year 2025, the deadline is April 15, 2026; for tax year 2026, April 15, 2027.8Ohio Department of Taxation. Ohio Department of Taxation Ohio honors the federal automatic extension if you need more time. Because the IT 10 carries no payment, the extension mainly protects you from a failure-to-file notice.
If You Filed the IT 10 but Actually Owed Tax
If you later discover you owed Ohio tax for a year you filed an IT 10, file a full IT 1040 for that same year. Check the “amended” box at the top of page 1, include the IT RE (Reasons and Explanation of Corrections) form, and attach supporting documents. You can submit the amended return through OH|TAX eServices or by mail.9Ohio Department of Taxation. Income – Amended Returns
Do not file an amended return for small issues like a wrong address or SSN. The Department will either correct the record on its own or contact you. Notices can be answered through your OH|TAX account, the guest upload tool, or by mail to P.O. Box 182847, Columbus, OH 43218-2847.9Ohio Department of Taxation. Income – Amended Returns
If you receive a failure-to-file notice for a year in which your Ohio liability was zero, the Department’s own notice lists the IT 10 as an accepted response. File it for the year on the notice and your account should update to compliant status.10Ohio Department of Taxation. Ohio Individual Income Tax Failure to File Notice
Records to Keep
Keep a copy of the filed form along with the OH|TAX confirmation number or your certified mail receipt. Store any W-2s, 1099s, or military orders that back up the box you checked. Ohio can review returns for up to four years from the filing date, so hold these records at least that long.