Article: 50436
Overview
Ohio offers a refundable income tax credit to individuals who make monetary donations to eligible Scholarship Granting Organizations (SGOs) certified by the Ohio Department of Education. The SGO Credit is designed to support educational choice by funding scholarships for K–12 students.
To determine eligibility and apply the credit, you will need to complete the Scholarship Donation Credit Questionnaire as part of your Ohio IT-1040 return.
Who Is Eligible?
You may claim the credit if:
- You are an Ohio taxpayer,
- You made a monetary donation to a certified Ohio SGO, and
- The donation was made during the tax year and not claimed as a federal itemized deduction (if using the Ohio itemized deduction).
Note: The list of certified SGOs is maintained and updated annually by the Ohio Department of Education.
Credit Amount
- The credit is equal to the amount donated, up to $750 per taxpayer (or $1,500 for joint filers who each donated to separate SGOs).
- It is a refundable credit, meaning you may receive it as a refund even if you owe no tax.
How to Report
- Navigate to the State Taxes section on the left-hand side of the screen.
- Click the link: “I’d like to see the forms I’ve filled out or search for a form.”
- In the dropdown menu, select Ohio.
- Click on the General tab.
- Select Scholarship Donation Credit Questionnaire to open the screen.
- Enter all applicable information.
- Click ‘Save‘ once complete.
Additional Resources
For further guidance, see: Ohio IT-1040/SD-100 Booklet – 2024 Instructions