IT 10: 2025 Zero Liability / No Refund Individual Income Tax Return (2025)
Ohio · Ohio Department of Taxation · Used for tax years 2025
The 2025 Ohio IT 10 is an individual income tax return for declaring a correctly calculated Ohio income tax liability of $0. 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 2025 Ohio IT 10 is a zero-liability return that cannot be used to request a refund. By filing it, you and your spouse, if filing jointly, declare that your correctly calculated Ohio tax liability on Ohio IT 1040, line 8c, is $0.00.
The form lists these reasons for filing. Check all 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. You can file only one of the two forms: IT 1040 or IT 10.
What you'll need
Have the information needed to complete the form:
- Your name, Social Security number, mailing address, Ohio county, and school district number.
- Your filing status as reported on your federal income tax return.
- Your residency status, including the state if you are a part-year resident or nonresident.
- Your spouse’s information where required, including name, Social Security number, and residency status if filing jointly.
- Your correctly calculated Ohio tax liability from Ohio IT 1040, line 8c, which must be $0.00.
The form also includes fields for phone numbers, signatures, the date, and preparer information.
How to file
Complete the 2025 Ohio IT 10 using only black ink and uppercase letters.
- Enter your identifying and address information.
- Select one filing status matching your federal return. Select one residency status for yourself and, if filing jointly, one for your spouse.
- Check all applicable reasons for filing.
- Sign and date the return. The form includes a spouse’s signature field.
Do not staple or paper clip the return. Mail it to:
Ohio Department of Taxation
P.O. Box 2057
Columbus, OH 43270-2057
Common mistakes
- Requesting a refund on IT 10. The form says you cannot request a refund of any amount.
- Filing both IT 10 and IT 1040. You can file only one of these forms.
- Using IT 10 when liable for school district income tax. You must use Ohio IT 1040 in that situation.
- Leaving required entries blank. The form requires the primary taxpayer’s Social Security number, reason or reasons for filing, and a signature.
- Ignoring formatting instructions. 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 request a refund on Ohio IT 10?
No. The form states that you cannot request a refund of any amount on this return.
Can I file both Ohio IT 10 and Ohio IT 1040?
No. The form says you can file only IT 1040 or IT 10.
What if I owe school district income tax?
If you are liable for school district income tax, you must file Ohio IT 1040.
Which filing status should I choose?
Choose one filing status as reported on your federal income tax return. The options are single, head of household or qualifying surviving spouse; married filing jointly; or married filing separately.
Can I select more than one reason for filing?
Yes. The form directs you to check all reasons that apply.