If Ohio Adjusted Gross income is less than $5,000, no tax is due. However, if you file a state of Ohio tax return, you will still need to file with Indian Hill even though no tax is due.
Ohio State Teachers Retirement System (STRS), Public Employees Retirement System (PERS), Police & Firemen Retirement Systems of Ohio (P & FRS), and City of Cincinnati pensions are not taxable.
Other retirement income received on account of retirement and for which a credit may be taken on the state of Ohio individual tax return may be deducted up to the amount included in Ohio Adjusted Gross Income not to exceed $4,000. Only retirement income which qualifies for a retirement credit on the Ohio Tax Form IT1040 may be deducted.