Table Y-1 — Ohio individual income tax credits by income class
dot-y1-individual-income-returns · cited by 1 node
Source. Ohio Department of Taxation, Tax Analysis Division. One workbook per tax year:
Y1TY21.xlsx for tax year 2021, then Y1_TY2022.xlsx, Y1_TY2023.xlsx and Y1_TY2024.xlsx.
Type. Primary source — the department’s tabulation of the returns filed with it.
Location. tax.ohio.gov, Communications → Tax Data Series → Individual Income. The page links
each file under /static/, which answers 404 to an agent that is not a browser; the same bytes are
served from dam.assets.ohio.gov/raw/upload/tax.ohio.gov/communications/tax_data_series/individual_income/y1/,
and those are the URLs the tax-income-credits connector pins.
What it contains. Every nonrefundable and refundable credit on the Ohio IT 1040, each as a
dollar amount and a count of returns, by Ohio adjusted gross income class, with a Total row.
This corpus reads one credit from it: line 15, the scholarship donation credit of R.C. 5747.73.
What a figure here is. The department’s note says the amounts are “as claimed on each individual return before application to income or tax liability”, and that they “may overstate the amount” actually used. A nonrefundable credit cannot reduce tax below zero, so a return with less liability than its claim forgoes less than it claims. A Y-1 total is therefore an upper bound on revenue forgone, and never the cost.
Two layouts. Through tax year 2023 a credit’s name is a merged header over a Value /
Number of Returns subheader. Tax year 2024 spells each column in full, Line 15: Scholarship Donation Credit: Value. The sheet names change too: Y1 TY2021, Y1 2022, Y1 2023, and
2024 Nonrefundable Credits. The reader finds the column by its label in either layout and fails
the rebuild if the year has no Total row or more than one.
Suppression. Classes with too few returns print * in both cells. The fixture keeps the mark,
and the crate reads it as an absence. Tax year 2021 suppresses twenty-four of its forty classes, so a
sum of the printed classes is short of the printed total. No later year suppresses any.