{
  "$comment": "Ohio 2025: nonbusiness income tax after HB 96 (0% to $26,050, $342 + 2.75%, $2,394.32 + 3.125% over $100,000); MAGI-tiered personal/dependent exemptions; $20 exemption credit; no employee payroll programmes; municipal/school-district taxes not modelled.",
  "country": "us",
  "jurisdiction": "us-oh",
  "taxYear": "2025",
  "period": {
    "start": "2025-01-01",
    "end": "2025-12-31",
    "tz": "America/New_York"
  },
  "status": "provisional",
  "engine": "us-payroll@1",
  "currency": "USD",
  "revision": 2,
  "params": {
    "incomeTax": {
      "kind": "brackets",
      "incomeBase": "stateWages",
      "brackets": {
        "single": [
          {
            "upTo": "26050",
            "rate": "0.013128598848368522072936660269"
          },
          {
            "upTo": "100000",
            "rate": "0.0275"
          },
          {
            "upTo": "100019.298064516129032258064516129033",
            "rate": "1"
          },
          {
            "upTo": null,
            "rate": "0.03125"
          }
        ],
        "mfj": [
          {
            "upTo": "26050",
            "rate": "0.013128598848368522072936660269"
          },
          {
            "upTo": "100000",
            "rate": "0.0275"
          },
          {
            "upTo": "100019.298064516129032258064516129033",
            "rate": "1"
          },
          {
            "upTo": null,
            "rate": "0.03125"
          }
        ],
        "mfs": [
          {
            "upTo": "26050",
            "rate": "0.013128598848368522072936660269"
          },
          {
            "upTo": "100000",
            "rate": "0.0275"
          },
          {
            "upTo": "100019.298064516129032258064516129033",
            "rate": "1"
          },
          {
            "upTo": null,
            "rate": "0.03125"
          }
        ],
        "hoh": [
          {
            "upTo": "26050",
            "rate": "0.013128598848368522072936660269"
          },
          {
            "upTo": "100000",
            "rate": "0.0275"
          },
          {
            "upTo": "100019.298064516129032258064516129033",
            "rate": "1"
          },
          {
            "upTo": null,
            "rate": "0.03125"
          }
        ]
      },
      "deductions": [
        {
          "type": "schedule",
          "id": "personal-exemptions",
          "label": "Personal exemptions (you and spouse), by modified AGI",
          "schedule": {
            "single": [
              {
                "agiUpTo": "40000",
                "value": "2400"
              },
              {
                "agiUpTo": "80000",
                "value": "2150"
              },
              {
                "agiUpTo": "749999.99",
                "value": "1900"
              },
              {
                "agiUpTo": null,
                "value": "0"
              }
            ],
            "mfj": [
              {
                "agiUpTo": "40000",
                "value": "4800"
              },
              {
                "agiUpTo": "80000",
                "value": "4300"
              },
              {
                "agiUpTo": "749999.99",
                "value": "3800"
              },
              {
                "agiUpTo": null,
                "value": "0"
              }
            ],
            "mfs": [
              {
                "agiUpTo": "40000",
                "value": "2400"
              },
              {
                "agiUpTo": "80000",
                "value": "2150"
              },
              {
                "agiUpTo": "749999.99",
                "value": "1900"
              },
              {
                "agiUpTo": null,
                "value": "0"
              }
            ],
            "hoh": [
              {
                "agiUpTo": "40000",
                "value": "2400"
              },
              {
                "agiUpTo": "80000",
                "value": "2150"
              },
              {
                "agiUpTo": "749999.99",
                "value": "1900"
              },
              {
                "agiUpTo": null,
                "value": "0"
              }
            ]
          }
        },
        {
          "type": "perPerson",
          "id": "dependent-exemptions",
          "label": "Dependent exemptions, by modified AGI",
          "filer": {
            "single": "0",
            "mfj": "0",
            "mfs": "0",
            "hoh": "0"
          },
          "perDependent": "2400",
          "perDependentSchedule": [
            {
              "agiUpTo": "40000",
              "value": "2400"
            },
            {
              "agiUpTo": "80000",
              "value": "2150"
            },
            {
              "agiUpTo": "749999.99",
              "value": "1900"
            },
            {
              "agiUpTo": null,
              "value": "0"
            }
          ]
        }
      ],
      "credits": [
        {
          "type": "perPerson",
          "id": "exemption-credit",
          "label": "Exemption credit ($20 per exemption when income less exemptions is under $30,000)",
          "filer": {
            "single": "20",
            "mfj": "40",
            "mfs": "20",
            "hoh": "20"
          },
          "perDependent": "20",
          "eligibleIfTaxableBelow": {
            "single": "30000",
            "mfj": "30000",
            "mfs": "30000",
            "hoh": "30000"
          }
        },
        {
          "type": "lowIncomeZero",
          "id": "zero-bracket",
          "label": "No tax on taxable nonbusiness income of $26,050 or less",
          "threshold": {
            "single": "28450",
            "mfj": "30850",
            "mfs": "28450",
            "hoh": "28450"
          },
          "perDependent": "2400"
        }
      ]
    },
    "conformity": {
      "k401": true,
      "k403b": true,
      "k457": true,
      "hsa": true,
      "healthFsa": true,
      "dependentCareFsa": true,
      "section125": true
    },
    "programmes": []
  },
  "rounding": {
    "unit": "0.01",
    "mode": "halfUp",
    "stage": "perLine"
  },
  "knownCliffs": [
    {
      "id": "oh-zero-bracket-step",
      "at": "26050",
      "field": "params.incomeTax.credits",
      "description": "Taxable nonbusiness income of $26,050 or less is untaxed; one dollar more owes $342 plus 2.75% of the excess (statutory base amount), so tax jumps by about $342 at the threshold. Modelled exactly via the zero-bracket rule (AGI threshold = 26,050 + $2,400 per exemption)."
    },
    {
      "id": "oh-exemption-credit-cliff",
      "field": "params.incomeTax.credits",
      "description": "The $20-per-exemption credit is lost entirely once income less exemptions reaches $30,000."
    },
    {
      "id": "oh-exemption-tiers",
      "field": "params.incomeTax.deductions",
      "description": "Exemptions drop from $2,400 to $2,150 per person above MAGI $40,000, to $1,900 above $80,000 and to $0 at MAGI $750,000 or more, so taxable income jumps at each tier."
    },
    {
      "id": "oh-100k-base-step",
      "at": "100000",
      "field": "params.incomeTax.brackets",
      "description": "The 2025 statutory schedule keeps the $2,394.32 base above $100,000 while the lower band base fell to $342, so tax jumps by $18.695 at $100,000 of taxable income (modelled as a $19.30-wide 100% band)."
    }
  ],
  "notModelled": [
    "Municipal income taxes and school district income taxes (SD 100)",
    "Joint filing credit (requires each spouse to have $500+ of qualifying income; MoneyOtter MFJ assumes one earner)",
    "Ohio earned income credit, retirement income, senior citizen, lump-sum, child care and other nonrefundable/refundable credits",
    "Business income deduction and 3% business income rate (wages only)",
    "Itemized deductions do not exist in Ohio; Schedule of Adjustments items other than payroll pre-tax items",
    "The $18.695 statutory step at $100,000 taxable income is reproduced with a $19.298-wide 100% band (exact outside that band)",
    "Zero-bracket threshold converted to AGI terms at $2,400 per exemption (exact below the $40,000 exemption tier)"
  ],
  "sources": [
    {
      "field": "period",
      "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf",
      "title": "Ohio Department of Taxation — 2025 calendar-year individual income tax",
      "retrieved": "2026-10-07"
    },
    {
      "field": "rounding",
      "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf",
      "title": "Ohio IT 1040 booklet (amounts to the cent; MoneyOtter rounds the line half-up to the cent)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.kind",
      "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf",
      "title": "State personal income tax on wages computed by rate schedule — 2025 Ohio Income Tax Brackets (booklet p.18): 0% to $26,050; $342.00 + 2.75% over $26,050; $2,394.32 + 3.125% over $100,000",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.conformity",
      "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf",
      "title": "IT 1040 line 1 starts from federal AGI, so federally excluded 401(k)/403(b)/457(b), HSA, FSA and section 125 amounts are also excluded for Ohio",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.programmes",
      "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf",
      "title": "Ohio has no employee-paid state disability/family-leave payroll programme (no Ohio payroll deduction other than income tax)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.incomeBase",
      "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf",
      "title": "IT 1040: federal AGI + Ohio adjustments = Ohio AGI; wages-only taxpayer: Ohio AGI = state wages",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.deductions",
      "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf",
      "title": "2025 IT 1040 booklet line 4 (exemption $2,400 MAGI <= $40,000; $2,150 $40,001-$80,000; $1,900 $80,001-$749,999; $0 at $750,000+)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.deductions",
      "url": "https://codes.ohio.gov/ohio-revised-code/section-5747.025",
      "title": "R.C. 5747.025 personal and dependent exemptions (as amended by HB 96, eff. 9-30-2025)",
      "retrieved": "2026-10-07",
      "note": "codes.ohio.gov was unreachable from the research environment; content confirmed through the ODT booklet/ES worksheet."
    },
    {
      "field": "params.incomeTax.brackets",
      "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf",
      "title": "2025 Ohio Income Tax Brackets (booklet p.18): 0% to $26,050; $342.00 + 2.75% over $26,050; $2,394.32 + 3.125% over $100,000",
      "retrieved": "2026-10-07",
      "note": "Base amounts cannot be expressed as brackets directly: the first band uses rate 342/26,050 so that the tax at $26,050 equals the $342 base; the zero-tax region below $26,050 is enforced by the zero-bracket credit; the $18.695 step at $100,000 is a 100% band of width 18.695/0.96875."
    },
    {
      "field": "params.incomeTax.credits",
      "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf",
      "title": "IT 1040 Schedule of Credits line 9: exemption credit $20 per exemption if MAGI less exemptions is less than $30,000; booklet p.18: no tax on taxable nonbusiness income of $26,050 or less",
      "retrieved": "2026-10-07",
      "note": "Eligibility is tested on Ohio AGI less exemptions (taxable nonbusiness income) < $30,000, so dependents raise the AGI limit (IT 1040 Schedule of Credits line 9 instructions)."
    },
    {
      "field": "params.incomeTax.brackets",
      "url": "https://codes.ohio.gov/ohio-revised-code/section-5747.02",
      "title": "R.C. 5747.02(A)(3) (eff. 9-30-2025): 2025 schedule ($342.00 base; $2,394.32 + 3.125% over $100,000)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.brackets",
      "url": "https://github.com/PolicyEngine/policyengine-us/issues/9797",
      "title": "PolicyEngine issue #9797 quoting R.C. 5747.02 2025 schedule and the $18.695 step at $100,000",
      "retrieved": "2026-10-07",
      "type": "secondary"
    },
    {
      "field": "params.incomeTax.credits",
      "url": "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf",
      "title": "IT 1040 booklet — exemption credit: $20 for each exemption if Ohio adjusted gross income less exemptions is less than $30,000",
      "retrieved": "2026-10-08"
    }
  ]
}