Ohio form 532a 2025

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Who must file. You must file a return if you are a nonresident alien engaged or considered to be engaged in a trade or business in the United States during the year.
Every resident and part-year resident of Ohio is subject to state income tax. Nonresidents with Ohio-source income also must file returns.
You dont have to file an Ohio return if: You live in Indiana, Kentucky, West Virginia, Michigan or Pennsylvania and your only income from Ohio is wages. If your employer withheld Ohio taxes, you may file an Ohio return to receive a refund.
Every full-year resident, part year resident and full year nonresident must file an Ohio tax return if they have income from Ohio sources. An exception is for full year nonresidents living in a border state will not have to file an Ohio tax return if wages received are from an unrelated employer.
Nonresident A nonresident with income earned in Ohio will be subject to Ohio tax. A nonresident taxpayer is allowed a nonresident credit for all income not earned or received in Ohio.
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A tax release or consent to transfer is not required for individuals with a date of death after Dec. 31, 2012.
Over the life of a limited liability company, additional filings with the Ohio Secretary of State may be required. Although limited liability companies are not required to submit annual or biennial filings, certain actions taken by the limited liability company may trigger a filing requirement.

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