Who can apply
Federal EITC eligibility and Ohio filing requirements apply. Use instructions for the tax year you are filing.
What help is available
The statute provides a nonrefundable state credit equal to 30% of federal EITC. It cannot exceed the remaining Ohio tax after applicable preceding credits.
Documents to prepare
- Federal return and EITC calculation.
- Wage and self-employment records.
- The Ohio return and instructions for the same year.
How to get started
Complete the federal calculation
Determine federal EITC eligibility using the relevant year’s rules.
Use current state forms
Follow the Ohio return instructions and transfer the credit amount to the specified place.
Save your records
Keep both returns and the supporting calculation.
After applying
Read any tax-agency notice carefully and respond using its instructions. Do not reuse an old form’s line number.
Website screenshots
These images show the pages captured in August 2026. Website screens and rules may have changed.
Common questions
Can this credit itself produce a refund?
It is nonrefundable and offsets Ohio tax.
Is it a benefits-portal application?
No. Claim it on the state income-tax return.
Is federal EITC relevant?
Yes. The state calculation is based on that credit.
Can I use a prior year’s form?
Use the forms matching the year being filed.
Sources and review
Content checked October 1, 2026 using Ohio Revised Code 5747.71. Current eligibility and the final decision remain with the program.
Historical screenshots: source reference.