IT 10: 2024 Zero Liability / No Refund Individual Income Tax Return (2024)
Ohio · Ohio Department of Taxation · Used for tax years 2024
The 2024 Ohio IT 10 is an individual income tax return for declaring correctly calculated Ohio income tax liability of $0.00. It records your filing status, residency status and reasons for having no tax liability, and it cannot be used to request a refund.
Who files this form
The 2024 Ohio IT 10 is for taxpayers whose correctly calculated Ohio tax liability (Ohio IT 1040, line 8c) is $0.00 and who are not requesting a refund. If filing jointly, this declaration applies to both spouses.
Check all reasons that apply:
- You have no tax liability on your Ohio taxable nonbusiness income and taxable business income.
- You were an Ohio nonresident for the entire tax year and had no Ohio-sourced income.
- You were a nonresident military servicemember for the entire tax year, and your only income earned in Ohio was military income.
- You were the civilian spouse of a nonresident servicemember stationed in Ohio.
If you are liable for school district income tax, you must file Ohio IT 1040 instead.
What you'll need
The form asks for these details:
- Your name, Social Security number, mailing address, Ohio county and school district number.
- Your spouse’s details where applicable, including their Social Security number if filing jointly.
- Your filing status as reported on your federal income tax return.
- Your residency status and your spouse’s residency status if filing jointly. Part-year residents and nonresidents must indicate their state.
- Your correctly calculated Ohio tax liability from Ohio IT 1040, line 8c, which must be $0.00.
- Signature, date and phone number information.
The form does not list supporting documents to attach.
How to file
- Complete the form using only black ink and UPPERCASE letters.
- Select one filing status, matching your federal income tax return. Select one residency status for yourself and, if filing jointly, one for your spouse.
- Check all applicable reasons for filing. The form also includes a checkbox for federal extension filers.
- Sign and date the return. A spouse’s signature field is provided for joint returns.
- Do not staple or paper clip the return. Mail it to:
Ohio Department of Taxation
P.O. Box 2476
Columbus, OH 43216-2476
Common mistakes
- Requesting a refund on IT 10. You cannot request a refund of any amount on this form.
- Filing both returns. You can file only an Ohio IT 1040 or an Ohio IT 10, not both.
- Using IT 10 when you owe school district income tax. The form says you must file Ohio IT 1040 in that situation.
- Leaving required items blank. Your Social Security number, reason or reasons for filing, and signature are required.
- Selecting multiple statuses. Check only one filing status and only one residency status per person.
- Ignoring formatting reminders. Use only black ink and UPPERCASE letters. Do not staple or paper clip, and do not write in the area reserved for department use.
Questions people ask
Can I claim a refund on Ohio IT 10?
No. The form states that you cannot request a refund of any amount.
Can I file both Ohio IT 10 and Ohio IT 1040?
No. You can file only one of these returns.
What if I am liable for school district income tax?
You must file Ohio IT 1040 instead of IT 10.
Which filing status should I select?
Select the status reported on your federal income tax return. The choices are single, head of household or qualifying surviving spouse; married filing jointly; or married filing separately.
Can a full-year nonresident use this form?
The form lists being an Ohio nonresident for the entire tax year with no Ohio-sourced income as a reason for filing. By filing, you declare that your correctly calculated Ohio tax liability is $0.00, and you cannot request a refund.