IT RC: 2025 Resident Credit (2025)
Ohio · Ohio Department of Taxation · Used for tax years 2025
Form IT RC calculates the 2025 Ohio Resident Credit for individuals whose income was taxed by another state or the District of Columbia while they were Ohio residents. It lists income taxed and taxes paid by jurisdiction and calculates the credit to enter on the Ohio Schedule of
Who files this form
Use the 2025 Ohio IT RC if you were subject to individual income tax in another state or the District of Columbia while you were an Ohio resident.
Full-year nonresidents are not entitled to this credit and should not use this form. Only income included in your Ohio adjusted gross income is eligible for the credit.
What you'll need
Have these forms and details available to complete the calculation:
- Your Ohio IT 1040, line 3, for your Ohio adjusted gross income.
- Your Ohio Schedule of Credits, lines 37 and 38.
- The income taxed and tax paid to each other state or the District of Columbia.
- The primary taxpayer’s Social Security number.
How to file
Include a copy of your completed Ohio IT RC when filing your Ohio IT 1040.
Enter the resident credit from IT RC line 7 on Ohio Schedule of Credits, line 39.
Common mistakes
- Do not include income earned or received in states without an income tax.
- Do not include income that is not included in your Ohio adjusted gross income.
- Do not enter income in Column A without tax paid in Column B, or tax paid in Column B without income in Column A.
- Use black ink and whole dollars only.
- On line 4, carry the result to four digits without rounding. If the result is greater than 1, enter 1.
- If the subtraction on line 5 is negative, enter zero.
- Do not write in the area marked for department use only.
Questions people ask
Can a full-year nonresident claim this credit?
No. The form says full-year nonresidents are not entitled to the credit and should not use IT RC.
Does tax paid to the District of Columbia count?
The form covers individual income tax imposed by the District of Columbia while you were an Ohio resident. Only income included in your Ohio adjusted gross income is eligible.
How is the resident credit amount determined?
Line 7 is the lesser of line 2, the total tax paid listed in Column B, or line 6, which is line 4 multiplied by line 5.
Where do I report the credit?
Enter the amount on IT RC line 7 and Ohio Schedule of Credits, line 39. Include a copy of IT RC when filing your Ohio IT 1040.