Common sources of income that are taxable.

Unless otherwise prohibited by Chapter 718 of the Ohio Revised Code, taxable income includes, but is not limited to:

  • W-2 box 5 Medicare wages described in IRC 3121(a) without regard to limitations or exclusions (ORC 718.03)
  • Salaries, commissions, and bonuses
  • Tip income [ORC 718.03(J)]
  • Sick pay
  • Vacation pay
  • Severance pay, incentive pay
  • Strike pay
  • Contributions to deferred compensation plans such as IRC 401(k), 403(b), or 457
  • Lottery winnings and gambling winnings
  • Stock options even if not reported in the W-2 box 5 Medicare wages
  • Salaries, wages, or stipends earned or received through college or university work-study programs, internships, and grant-funded programs even if not reported in the W-2 box 5 Medicare wages
  • Supplemental unemployment compensation benefits described in IRC 3402(o)(2)(A)
  • Employment-related prizes, awards, and gifts
  • Cost of group term life insurance for active employees for protection in excess of the amount specified in IRC 79
  • Partnership guaranteed payments not already taxed at the partnership level
  • Resident partner's or member's untaxed distributive share from a partnership, LLC, LLP, or LP
  • Findlay resident shareholder's untaxed distributive share from an S corporation to the extent apportioned within Ohio 
  • Net housing allowance
  • Fees received by jurors, union stewards, directors, executors, executrixes
  • Income reported on Federal Form 1099-MISC
  • Babysitting income
  • Business income
  • Farm income
  • Rental income
  • Oil and gas royalties (i.e., derived from land)


Common sources of income that are not taxable.

Unless otherwise delineated in Chapter 718 of the Ohio Revised Code non-taxable income includes, but is not limited to:

  • Interest
  • Dividends
  • Government-paid unemployment compensation
  • Workers’ compensation
  • Social Security benefits
  • Government aid
  • Pensions and qualified retirement benefits
  • Income reported on a 1099-R, 1099-DIV, or 1099-INT
  • IRC 125 cafeteria plan contributions
  • Sick pay described in IRC 3402(o)(2)(C), not reported in the W-2 box 5 Medicare wages
  • Active and reserve military pay [ORC 718.01(C)(1)]
  • Alimony
  • Royalties derived from intangible property
  • Patent and copyright income
  • Value of a home or a parsonage furnished by a church to its designated minister
  • First $1,000 of annual income for serving as a precinct election official
  • Life insurance proceeds
  • Proceeds from inheritance
  • Gains from sales of stocks and securities