The starting point for the Ohio individual income tax is federal adjusted gross income (FAGI). ... Personal and dependent exemptions (R.C. 5747.025) For 2009 , a $1, 550 personal exemption was available for each taxpayer and for each dependent of ... For a complete listing and explanation of the adjustments to federal adjusted gross income, see form IT 1040, Ohio Income Tax Return and Instructions.
|Title||:||Annual Report of the State of Ohio Department of Taxation|