Ohio Campaign Contribution Credit
The Ohio Campaign Contribution Credit allows eligible taxpayers to claim a credit on their Ohio state tax return for contributions made to qualified political campaigns. This credit is designed to encourage civic participation and support for candidates running for specific Ohio state offices.
Eligibility Requirements
- Contributions must be made to the campaign committee of a candidate for one of the following Ohio offices:
- Governor or Lieutenant Governor
- Secretary of State
- Auditor of State
- Treasurer of State
- Attorney General
- Chief Justice or Justice of the Ohio Supreme Court
- Ohio Board of Education
- Ohio Senate
- Ohio House of Representatives
- The credit is non-refundable and can only be used to reduce tax due in the current tax year.
- It cannot be carried forward to future years.
Credit Amounts
- $50 for an individual return.
- $100 for a joint return.
How to Claim the Credit
To claim the Ohio Campaign Contribution Credit, taxpayers must:
- Complete the worksheet provided in the Ohio Individual Income Tax Return (Form IT 1040) booklet.
- Attach a copy of the worksheet and all supporting documentation with your return.
- For more information, visit: tax.ohio.gov/credits.
Additional Notes
- The credit is based on R.C. 5747.27.
- For Columbus-specific contributions, the credit is limited to $50 for an individual return or $100 for a joint return for contributions to candidates for Columbus Mayor, City Attorney, City Auditor, or City Council members.
Source:
Form IT 1040 and SD 100 Guidelines
Disclaimer: Always verify details with official Federal or State Department of Revenue Forms and Instructions.