{"data":{"id":"us-oh/ohio-rev.-code-5747.98","jurisdiction":"us-oh","citation":"Ohio Rev. Code § 5747.98","heading":"Order for claiming credits.","body":"(A) To provide a uniform procedure for calculating a taxpayer's aggregate tax liability under section 5747.02 of the Revised Code, a taxpayer shall claim any credits to which the taxpayer is entitled in the following order:\nEither the retirement income credit under division (B) of section 5747.055 of the Revised Code or the lump sum retirement income credits under divisions (C), (D), and (E) of that section;\nEither the senior citizen credit under division (F) of section 5747.055 of the Revised Code or the lump sum distribution credit under division (G) of that section;\nThe dependent care credit under section 5747.054 of the Revised Code;\nThe credit for displaced workers who pay for job training under section 5747.27 of the Revised Code;\nThe twenty-dollar personal exemption credit under section 5747.022 of the Revised Code;\nThe joint filing credit under division (E) of section 5747.05 of the Revised Code;\nThe earned income credit under section 5747.71 of the Revised Code;\nThe nonrefundable credit for education expenses under section 5747.72 of the Revised Code;\nThe nonrefundable credit for donations to scholarship granting organizations under section 5747.73 of the Revised Code;\nThe nonrefundable credit for tuition paid to a nonchartered nonpublic school under section 5747.75 of the Revised Code;\nThe nonrefundable vocational job credit under section 5747.057 of the Revised Code;\nThe nonrefundable job retention credit under division (B) of section 5747.058 of the Revised Code;\nThe enterprise zone credit under section 5709.66 of the Revised Code;\nThe credit for beginning farmers who participate in a financial management program under division (B) of section 5747.77 of the Revised Code;\nThe credit for commercial vehicle operator training expenses under section 5747.82 of the Revised Code;\nThe nonrefundable welcome home Ohio (WHO) program credit under section 122.633 of the Revised Code;\nThe nonrefundable credit for transformational mixed use development tax credit certificate holders under section 5747.87 of the Revised Code;\nThe credit for selling or renting agricultural assets to beginning farmers under division (A) of section 5747.77 of the Revised Code;\nThe credit for purchases of qualifying grape production property under section 5747.28 of the Revised Code;\nThe small business investment credit under section 5747.81 of the Revised Code;\nThe nonrefundable lead abatement credit under section 5747.26 of the Revised Code;\nThe opportunity zone investment credit under section 5747.86 of the Revised Code;\nThe enterprise zone credits under section 5709.65 of the Revised Code;\nThe research and development credit under section 5747.331 of the Revised Code;\nThe credit for rehabilitating a historic building under section 5747.76 of the Revised Code;\nThe nonrefundable Ohio low-income housing tax credit under section 5747.83 of the Revised Code;\nThe nonrefundable affordable single-family home credit under section 5747.84 of the Revised Code;\nThe nonresident credit under division (A) of section 5747.05 of the Revised Code;\nThe credit for a resident's out-of-state income under division (B) of section 5747.05 of the Revised Code;\nThe refundable motion picture and broadway theatrical production credit under section 5747.66 of the Revised Code;\nThe refundable jobs creation credit or job retention credit under division (A) of section 5747.058 of the Revised Code;\nThe refundable credit for taxes paid by a qualifying entity granted under section 5747.059 of the Revised Code;\nThe refundable credits for taxes paid by a qualifying pass-through entity granted under division (I) of section 5747.08 of the Revised Code;\nThe refundable credit under section 5747.80 of the Revised Code for losses on loans made to the Ohio venture capital program under sections 150.01 to 150.10 of the Revised Code;\nThe refundable credit for rehabilitating a historic building under section 5747.76 of the Revised Code;\nThe refundable credit under section 5747.39 of the Revised Code for taxes levied under section 5747.38 of the Revised Code paid by an electing pass-through entity.\n(B) For any credit, except the refundable credits enumerated in this section and the credit granted under division (H) of section 5747.08 of the Revised Code, the amount of the credit for a taxable year shall not exceed the taxpayer's aggregate amount of tax due under section 5747.02 of the Revised Code, after allowing for any other credit that precedes it in the order required under this section. Any excess amount of a particular credit may be carried forward if authorized under the section creating that credit. Nothing in this chapter shall be construed to allow a taxpayer to claim, directly or indirectly, a credit more than once for a taxable year.","path":["Title 57 Taxation","Chapter 5747 Income Tax"],"source_url":"https://codes.ohio.gov/ohio-revised-code/section-5747.98","current_through":"2025-09-30 (House Bill 96 - 136th General Assembly)","vintage":"","retrieved_at":"2026-09-14T19:24:41Z","sha256":"aab766d2d4d343b100bbbca6bff9ad2f203f9cbd90ab762f214d589fed1b8d2a","source_id":"us-oh","stale":false,"prev":"us-oh/ohio-rev.-code-5747.87","next":"us-oh/ohio-rev.-code-5747.99"},"notice":"GroundRules: Original legal text. Not legal advice."}