Who Will Be Impacted?
Non-taxable income: Social Security benefits, disability and survivor benefits, railroad retirement benefits, welfare benefits, child support, gifts, bequests, inheritances, and workers' compensation benefits.
Taxable income: Wages, salaries, tips, interest, dividends, unemployment compensation, self-employment income (included in OAGI), taxable scholarships and fellowships, pensions, annuities, IRA distributions, capital gains, state and local bond interest (except Ohio government bonds), federal bond interest (exempt from federal tax but subject to state tax), alimony received, and other sources.
From Ohio Department of Taxation